Notes to SEFA
Title: 3. Subrecipients
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Crockett County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed-through to subrecipients.
Title: 4. Clusters
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Crockett County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $1,357,589; Special Education Cluster (IDEA) total $484,216; Aging Cluster total $52,916.
Title: 5. Pass-through Information
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Crockett County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: 6. Federal Assistance Listings Number totals
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Crockett County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for FAL No. 10.555 is $990,594; Total for FAL No. 84.027 is $479,256; Total for FAL No. 84.173 is $4,960; Total for FAL No. 84.425 is $2,338,514; Total for FAL No. 93.558 is $333,193.
Title: 7. Consolidated Administration
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Crockett County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
See the table in the SEFA for amounts consolidated for administrative purposes.