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: The auditee did not use the de minimis cost rate.
No amounts ($0) were passed-through to subrecipients.
Title: 4. 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.
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 Facilities Loans and Grants Cluster total $44,000; Child Nutrition Cluster total $835,276; Highway Safety Cluster total $7,363; Special Education Cluster total $311,754; Aging Cluster total $8,640.
Title: 6. FAL Amounts
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.
FAL No. 10.555 total $632,033; FAL No. 84.425 total $1,111,177; FAL No. 93.243 total $58,657;FAL No. 93.044 total $8,640; FAL No. 93.959 total $91,338; FAL No. 93.558 total $78,833.
Title: 7. Amounts Transferred
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 the table in the SEFA for amounts transferred between federal programs.