Notes to SEFA
Title: 4. Cluster Programs
Accounting Policies: Chester County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Child Nutrition Cluster total $1,924,695; Special Education Cluster total $695,063.
Title: 5. Pass-through Information
Accounting Policies: Chester County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Information not available.
Title: 6. Additional Pass-through Information
Accounting Policies: Chester County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Z-21-54321: $13,371; Z-22-54322: $55,708.
Title: 7. Federal Assistance Listings (FAL) Number Totals
Accounting Policies: Chester County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Total for FAL No. 10.555 is $1,357,556; Total for FAL No. 84.027 is $674,428; Total for FAL No. 84.173 is $20,635; Total for FAL No. 84.425 is $2,599,537.
Title: 3. Subrecipients
Accounting Policies: Chester County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
No amounts ($0) were passed-through to subrecipients.