Notes to SEFA
Title: Note 3: 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: Note 4: 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.
Child Nutrition Cluster total $4,548,021; Special Education Cluster total $1,967,037; Aging Cluster total $49,763; Medicaid Cluster total $5,592
Title: Note 5: FALN 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.
FAL Totals: FAL No. 10.555 $3,685,021; FAL No. 84.027, $1,898,816; FAL No. 84.173 $68,221; FAL No. 84.425 $8,555,387
Title: Note 6: 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: Note 7: 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 totals of consolidated administration.