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: (2) Benton County elected not to 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: (2) Benton County elected not to use the de minimis cost rate.
(4) Child Nutrition Cluster total $1,871,488; Special Education Cluster total $583,358; Aging Cluster total $32,500.
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: (2) Benton County elected not to use the de minimis cost rate.
(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: (2) Benton County elected not to use the de minimis cost rate.
(6) AERO-19-297-00: $45,700; AERO-22-367-00: $7,500.
Title: 7. 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: (2) Benton County elected not to use the de minimis cost rate.
(7) Total for FAL No. 10.555 is $1,238,034; Total for FAL No. 20.106 is $83,071; Total for FAL No. 84.027 is $566,446; Total for FAL No. 84.425D is $4,189,535.
Title: 8. 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: (2) Benton County elected not to use the de minimis cost rate.
See the table in the SEFA for amounts consolidated for administrative purposes.