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 Entity Identifying Number
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. Clusters
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 $1,704,520; Special Education Cluster total $634,563.
Title: 6. 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 FAL No. 10.555 is $1,279,989; Total FAL No. 84.027 is $606,945; Total FAL No. 84.173 is $27,618; Total FAL No. 84.425 is $2,527,381.
Title: 7. National School Lunch Program
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.
National School Lunch Program $1,123,046; Supply Chain Assistance $45,081.
Title: 8. Commodities
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.
Commodities - Noncash Assistance $96,810; Commodity Distribution Rebates $3,009; Emergency Operation Cost Reimbursement $12,043.
Title: 9. 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 the table in the SEFA for a list of funds consolidated for administrative purposes.