Title: 3. Subrecipients
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Bradley County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
See the table in the SEFA. Amounts ($784,641) were passed-through to subrecipients from the Coronavirus State and Local Fiscal Recovery Funds.
Title: 4. Clusters
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Bradley County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $5,979,052; Highway Safety Cluster total $41,334; Special Education Cluster total $2,938,954.
Title: 5. Federal Assistance Listings (FAL) No. Totals
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Bradley County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Total for FAL No. 10.555 is $4,659,303; Total for FAL No. 84.027 is $2,829,257; Total for FAL No. 84.173 is $109,697; Total for FAL No. 84.425 is $7,951,300; Total for FAL no. 93.354 is $156,451.
Title: 6. Consolidated Administration
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Bradley County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Consolidated administration funds were allocated to the original federal award. See the notes to the SEFA for chart/table.
Title: 7. Pass-Through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Bradley County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Total for Pass-Through ID Z-22-THS-031 is $29,120; Total for Pass-Through ID Z-23-THS-032 is $12,214.
Title: 8. Contract Number Information
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Bradley County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Total for Contract Number GG-22-71173 is $95,158; Total for Contract Number GG-23-75938 is $976,458.
Title: 9. Additional Contract Number Information
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Bradley County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Total for Contract Number Z22LIT006 is $6,270; Total for Contract Number Z23LIT006 is $51,129.