Title: 3: Contingency
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) has been prepared on theaccrual basis of accounting. The Schedule includes all federal and state grants, and contracts entered into by FHCthat had activity during the year ended December 31, 2022 and should be read in conjunction with FHCs financialstatements. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Codeof Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance) and the State Single Audit Guidelines for Wisconsin.Because the Schedule presents only a selected portion of the operations of FHC, it is not intended to and does notpresent the financial position, changes in net assets or cash flows of FHC.FHC had no subrecipient expenditures for the year ended December 31, 2022.Under Uniform Guidance and State Single Audit Guidelines for Wisconsin, tests of compliance with laws andregulations related to specific program requirements are required for each federal and state award program that isconsidered a major program for FHC.As outlined in the April 2022 OMB Compliance Supplement, the amounts reported in the accompanying Schedulerelated to the Provider Relief Fund (PRF), Assistance Listing No. 93.498, are reported based upon the PRFreporting portal submission guidelines established by the Health Resource and Service Administration (HRSA).Nine separate reporting periods were established by HRSA based on the dates of receipt of PRF payments. Eachreporting period has a specific period of availability which begins on January 1, 2020 and extends through specifieddeadlines, as indicated below. The accompanying SEFA includes those qualifying expenditures and lost revenues that were reported in the HRSA PRF portal for Period 3. During the year ended December 31, 2022 and 2021, FHC recognized approximately $0 and $528,000, respectively.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
All federal and state financial assistance programs are subject to review and audit by the grantor agencies. Such audits could lead to requests for reimbursements to the grantor agencies for costs disallowed under the terms of the programs. It is the opinion of management that all costs charged against those federal and state programs are allowable under the regulations for these programs.
Title: 4: Indirect Cost Rates
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) has been prepared on theaccrual basis of accounting. The Schedule includes all federal and state grants, and contracts entered into by FHCthat had activity during the year ended December 31, 2022 and should be read in conjunction with FHCs financialstatements. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Codeof Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance) and the State Single Audit Guidelines for Wisconsin.Because the Schedule presents only a selected portion of the operations of FHC, it is not intended to and does notpresent the financial position, changes in net assets or cash flows of FHC.FHC had no subrecipient expenditures for the year ended December 31, 2022.Under Uniform Guidance and State Single Audit Guidelines for Wisconsin, tests of compliance with laws andregulations related to specific program requirements are required for each federal and state award program that isconsidered a major program for FHC.As outlined in the April 2022 OMB Compliance Supplement, the amounts reported in the accompanying Schedulerelated to the Provider Relief Fund (PRF), Assistance Listing No. 93.498, are reported based upon the PRFreporting portal submission guidelines established by the Health Resource and Service Administration (HRSA).Nine separate reporting periods were established by HRSA based on the dates of receipt of PRF payments. Eachreporting period has a specific period of availability which begins on January 1, 2020 and extends through specifieddeadlines, as indicated below. The accompanying SEFA includes those qualifying expenditures and lost revenues that were reported in the HRSA PRF portal for Period 3. During the year ended December 31, 2022 and 2021, FHC recognized approximately $0 and $528,000, respectively.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures for federal programs are recognized using cost accounting principles contained in the Uniform Guidance, Cost Principles for Non Profit Organizations (2 CFR part 230). Under these cost principles, certain types of expenditures are not allowed or are limited to reimbursement. FHC does not have a negotiated indirect cost rate with its oversight agency, U.S. Department of Health and Human Services. Indirect costs are not charged to any of its federal grants in the Schedule as stipulated by the respective grant agreements.
Title: 6: Categorization of Expenditures
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) has been prepared on theaccrual basis of accounting. The Schedule includes all federal and state grants, and contracts entered into by FHCthat had activity during the year ended December 31, 2022 and should be read in conjunction with FHCs financialstatements. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Codeof Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance) and the State Single Audit Guidelines for Wisconsin.Because the Schedule presents only a selected portion of the operations of FHC, it is not intended to and does notpresent the financial position, changes in net assets or cash flows of FHC.FHC had no subrecipient expenditures for the year ended December 31, 2022.Under Uniform Guidance and State Single Audit Guidelines for Wisconsin, tests of compliance with laws andregulations related to specific program requirements are required for each federal and state award program that isconsidered a major program for FHC.As outlined in the April 2022 OMB Compliance Supplement, the amounts reported in the accompanying Schedulerelated to the Provider Relief Fund (PRF), Assistance Listing No. 93.498, are reported based upon the PRFreporting portal submission guidelines established by the Health Resource and Service Administration (HRSA).Nine separate reporting periods were established by HRSA based on the dates of receipt of PRF payments. Eachreporting period has a specific period of availability which begins on January 1, 2020 and extends through specifieddeadlines, as indicated below. The accompanying SEFA includes those qualifying expenditures and lost revenues that were reported in the HRSA PRF portal for Period 3. During the year ended December 31, 2022 and 2021, FHC recognized approximately $0 and $528,000, respectively.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The categorization of expenditures by program included in the schedule of expenditures of federal and state awards is based upon the grant documents. Changes in the categorization of expenditures occur based upon revisions to the Assistance Listing, which is issued in June and December of each year. The schedule of expenditures of federal awards for the year ended December 31, 2022 reflects Assistance Listing changes through April 2022.
Title: 1: Scope of Audit Pursuant to the Uniform Guidance
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) has been prepared on theaccrual basis of accounting. The Schedule includes all federal and state grants, and contracts entered into by FHCthat had activity during the year ended December 31, 2022 and should be read in conjunction with FHCs financialstatements. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Codeof Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance) and the State Single Audit Guidelines for Wisconsin.Because the Schedule presents only a selected portion of the operations of FHC, it is not intended to and does notpresent the financial position, changes in net assets or cash flows of FHC.FHC had no subrecipient expenditures for the year ended December 31, 2022.Under Uniform Guidance and State Single Audit Guidelines for Wisconsin, tests of compliance with laws andregulations related to specific program requirements are required for each federal and state award program that isconsidered a major program for FHC.As outlined in the April 2022 OMB Compliance Supplement, the amounts reported in the accompanying Schedulerelated to the Provider Relief Fund (PRF), Assistance Listing No. 93.498, are reported based upon the PRFreporting portal submission guidelines established by the Health Resource and Service Administration (HRSA).Nine separate reporting periods were established by HRSA based on the dates of receipt of PRF payments. Eachreporting period has a specific period of availability which begins on January 1, 2020 and extends through specifieddeadlines, as indicated below. The accompanying SEFA includes those qualifying expenditures and lost revenues that were reported in the HRSA PRF portal for Period 3. During the year ended December 31, 2022 and 2021, FHC recognized approximately $0 and $528,000, respectively.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
All federal grant operations of Family Health Center of Marshfield, Inc. (FHC) are included in the scope of the Office of Management and Budget (OMB) Uniform Guidance audit (the Single Audit). The Single Audit was performed in accordance with the provisions of the OMB Uniform Guidance Compliance Supplement. Compliance testing of all requirements, as described in the Compliance Supplement, was performed for major programs outlined in the schedule of findings and questioned costs. The Community Health Center Grant includes awards for improving the health of underserved and vulnerable populations by strengthening the health workforce and connecting skilled professionals to communities in need. There were no noncash expenditures or federally provided insurance related to the FHCs federal award programs during the year ended December 31, 2022.