Notes to SEFA
Title: 3: Subreceipients
Accounting Policies: 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.
No amounts ($0) were passed through to subrecipients.
Title: 4. Information Not Available
Accounting Policies: 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.
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: The auditee did not use the de minimis cost rate.
Community Facility Loans and Grants Cluster total $80,148; Child Nutrition Cluster total $777,088; Highway Safety Cluster total $12,500, Special Education Cluster total $339,727; Medicaid Cluster total $2,511.
Title: 6. Federal Assistance Listing Number (FAL) 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: The auditee did not use the de minimis cost rate.
Total for FAL No. 10.555, $628,115; Total FAL No. 84.027, $330,118; Total FAL No. 84.425, $2,716,427.
Title: 7. 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: The auditee did not use the de minimis cost rate.
Total for federal GG-22-70734-00 is $9,532. Total state and federal is $23,115.
Title: 8. 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: The auditee did not use the de minimis cost rate.
See notes to SEFA for table of amounts consolidated for administration.