Title: 3. Subrecipient Information
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Hardeman County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
(3) No amounts ($0) were passed through to subrecipients.
Title: 4. Cluster Totals
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Hardeman County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
(4) Child Nutrition Cluster total $2,956,544; Special Education Cluster total $1,065,093.
Title: 5. Pass-through Information
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Hardeman County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
(5) Information not available.
Title: 6. Additional Pass-through Information
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Hardeman County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
(6) 35-0742-21: $8,751; 35-0745-22: $3,451; 35-0746-22: $10,750.
Title: 7. Additional Pass-through Information
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Hardeman County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
(7) GG2166905: $8,076; GG2271213: $36,755; GG2272936: $32,239.
Title: 8. Federal Assistance Listing (FAL) Number totals
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Hardeman County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
(8) Total for FAL No. 10.555 is $2,234,904; Total for FAL No. 84.027 is $1,018,481; Total for FAL No. 84.425 is $3,897,008.
Title: 9. Consolidated Administration Amounts
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Hardeman County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Please see the table in the notes to the SEFA for information on amounts consolidated for administration purposes.