Notes to SEFA
Title: 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) Robertson County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
(3) No amounts ($0) were passed-through to subrecipients.
Title: Pass-through Identifying Number
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) Robertson County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
(4) Information not available.
Title: Cluster 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) Robertson County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
(5) Child Nutrition Cluster total $6,470,393; Highway Safety Cluster total $29,907; Special Education Cluster total $3,155,813; CCDF Cluster total $554,903.
Title: FAL 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) Robertson County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
(6)Total for FAL No. 10.555 is $5,025,477; total for FAL No. 84.027 is $3,012,615; total for FAL No. 84.173 is $143,198; total for FAL No. 84.425 is $11,713,220.