Notes to SEFA
Title: 3. SUBRECIPIENT 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: Carroll 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. 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: Carroll County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Aging Cluster total $59,442.
Title: 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: Carroll County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available
Title: 6. PASS-THROUGH INFORMATION 20.607
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Carroll County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
ZZ-22-THS-042: $14,202; ZZ-23-THS-039: $2,197.