Notes to SEFA
Title: 3. Subrecipient 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.
(3) No amounts ($0) were passed-through to subrecipients.
Title: 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.
(4) Child Nutrition Cluster total $2,760,647; Highway Safety Cluster total $12,103; Special Education Cluster total $885,387
Title: 5. 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.
(5) Information not available.
Title: 6. Federal Assistance Listing (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.
(6) Total for FAL No. 10.555 is $1,967,426; Total for FAL No. 84.027 is $838,554; Total for FAL No. 84.425 is $3,249,110.