Notes to SEFA
Title: 3. Subrecipients
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: The auditee did not use the de minimis cost rate.
(3) No amounts ($0) were passed-through to subrecipients.
Title: 4. Cluster Programs
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: The auditee did not use the de minimis cost rate.
(4) Child Nutrition Cluster total $3,344,971; Highway Safety Cluster total $12,500; Special Education Cluster total $855,427.
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: The auditee did not use the de minimis cost rate.
(5) Information not available.
Title: 6. Federal Assistance Listings (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: The auditee did not use the de minimis cost rate.
(6) Total for FAL No. 10.555 is $2,446,043; Total for FAL No. 84.027 is $828,160; Total for FAL No. 84.173 is $27,267; Total for FAL No. 84.425 is $2,532,474.
Title: 7. Consolidated Administrative Funds
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: The auditee did not use the de minimis cost rate.
See the table in the SEFA for amounts consolidated for administrative purposes.