Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Except as noted below, expenditures reported on the schedules are reported following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The U.S. Department of Health and Human Services Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Payments are not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF and ARP are based on the PRF and ARP period of availability, terms and conditions of the PRF and ARP program, and amounts reported in the PRF portal for the Reporting Period 4.The State of Wisconsin Department of Transportation requires disclosure of matching funds related to the Specialized Transportation Assistance Program. During the year ended December 31, 2022, the Organization generated and utilized $49,155 of match.
De Minimis Rate Used: N
Rate Explanation: NCHC has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of North Central Community Services Program and Affiliates d/b/a North Central Health Care (NCHC) (Taxpayer Identification Number (TIN# 391267785)) under programs of the federal and state government for the year ended December 31, 2022. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, and Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and the State Single Audit Guidelines. Because the schedules present only a selected portion of the operations of NCHC, they are not intended to and do not present the financial position, changes in net position, or cash flows of NCHC.
Title: Subrecipients
Accounting Policies: Except as noted below, expenditures reported on the schedules are reported following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The U.S. Department of Health and Human Services Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Payments are not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF and ARP are based on the PRF and ARP period of availability, terms and conditions of the PRF and ARP program, and amounts reported in the PRF portal for the Reporting Period 4.The State of Wisconsin Department of Transportation requires disclosure of matching funds related to the Specialized Transportation Assistance Program. During the year ended December 31, 2022, the Organization generated and utilized $49,155 of match.
De Minimis Rate Used: N
Rate Explanation: NCHC has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
NCHC passed no federal or state awards through to subrecipients.