Notes to SEFA
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: Trousdale County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
(3) No amounts ($0) were passed-through to subrecipients.
Title: 4. Pass-through Identifying Number
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Trousdale County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
(4) Information not available.
Title: 5. Cluster 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: Trousdale County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
(5) Child Nutrition Cluster total $1,112,544; Special Education Cluster total $389,837; Aging Cluster total (6) $21,397.
Title: 6. FAL 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: Trousdale County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
(6) Total FAL No. 10.555 is $815,659; Total FAL No. 84.027 is $384,368; Total FAL No. 84.173 is $5,469; Total FAL No. 84.425 is $1,378,096.