Notes to SEFA
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.
No amounts ($00) were passed-through to subrecipients.
Title: 4) Information not available.
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.
Pass-through entity information not available.
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 $11,083,991; Special Education Cluster total $5,444,570.
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.
Total FAL No. 10.555 is $8,934,236; Total FAL No. 84.027 is $5,294,373; Total FAL No. 84.173 is $150,197; Total FAL No. 84.425 is $9,400,048.
Title: 7) Section 1033 Excess Property
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.
For the year ended June 30, 2022, Wilson County received surplus military equipment from the U.S. Department of Military valued at $275,998. The State Coordinator recommends that 1/3 of the price be used to value the equipment at time of donation to the county.