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: Hickman 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 Entity 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: Hickman County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
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: Hickman County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $1,756,978; Special Education Cluster total $1,032,068.
Title: (6) Federal Assistance Listing 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: Hickman County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for Federal Assistance Listing (FAL) No. 10.555 is $1,369,902; Total for FAL No. 84.027 is $991,574; Total for FAL No. 84.173 is $40,494; Total for FAL No. 84.425 is $3,303,092.
Title: (7) 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: Hickman County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
See the table in the notes to the SEFA. The following amounts were consolidated for administration purposes: FAL 84.010 is $143,002; FAL 84.358 is $12,394; FAL 84.367 is $1,429; FAL 84.424 is $2,384. Total amounts for consolidated administration purposes is $159,209.