Notes to SEFA
Title: 3. Subrecipients
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Coffee 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. Pass-through Information
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Coffee County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available
Title: 5. Cluster Information
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Coffee County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster - $2,547,053; Special Education Cluster - $1,439,416
Title: 6. Federal Assistance Listings (FAL) Number Totals
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Coffee County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for FAL No. 10.555 - $1,973,021; FAL No. 84.027 - $1,389,641; FAL No. 84.173 - $49,775; FAL No. 84.425 - $3,356,368; FAL No. 93.323 - $703,009