Notes to SEFA
Title: 5. Cluster 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: The auditee did not use the de minimis cost rate.
Child Nutrition Cluster total $1,975,734; Highway Safety Cluster total $12,498; Special Education Cluster total $527,210.
Title: 6. Federal Assistance Listings (FAL) 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: The auditee did not use the de minimis cost rate.
FAL No. 10.555 total $1,348,944; FAL No. 84.027 total is $491,738; FAL No. 84.425 total is $1,865,303.
Title: 7. Consolidated Administration
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: The auditee did not use the de minimis cost rate.
See the SEFA Schedule for a table of consolidated administration fund expenditures.
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: The auditee did not use the de minimis cost rate.
There was $0 passed 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: The auditee did not use the de minimis cost rate.
Information not available.