Audit 57143

Title: SUBRECIPIENTS Accounting Policies: The Schedule of Expenditures of Federal and State Awards (the "Schedule") includes the federal and state grant activity of Rock-Walworth Comprehensive Family Services, Inc. under programs of the federal and state governments for the year ended January 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration. Because the schedule presents only a selected portion of the operations of Rock-Walworth Comprehensive Family Services, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Rock-Walworth Comprehensive Family Services, Inc.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No federal grant awards were passed through to subrecipients during the year ended January 31, 2022.