Notes to SEFA
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.
(3) No amounts ($0) were passed-through to subrecipients.
Title: 4. Cluster Programs
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 $1,925,318; Special Education Cluster $840,003.
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. 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.
(6) Z-21-THS-135: $1,956; Z-22-THS-135: $8,556.
Title: 7. Federal Assistance Listings (FAL) Number 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.
(7) Total for FAL No. 84.027 is $808,033; Total for FAL No. is $31,970; Total for FAL No. 84.425 is $2,500,478
Title: 8. Consolidated Administrative Funds
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 amounts consolidated for administrative purposes.