Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards include the federal and state grant activity of the Southeast Tennessee Human Resource Agency and are presented on the
modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this
schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: N/A
The accompanying Schedule of Expenditures of Federal and State Awards include the federal and state grant activity of the Southeast Tennessee Human Resource Agency and are presented on the
modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this
schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: SUBRECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards include the federal and state grant activity of the Southeast Tennessee Human Resource Agency and are presented on the
modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this
schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: N/A
Of the federal expenditures presented in the schedule, the Southeast Tennessee Human Resource Agency did not provide federal awards to sub recipients.
Title: GRANT REVENUE RECEIVABLE
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards include the federal and state grant activity of the Southeast Tennessee Human Resource Agency and are presented on the
modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this
schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: N/A
Grant revenue accrued (amount due from grantor) $ 2,276,034
Title: INDIRECT COST RATE
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards include the federal and state grant activity of the Southeast Tennessee Human Resource Agency and are presented on the
modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this
schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: N/A
The Southeast Tennessee Human Resource Agency has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.