Notes to SEFA
Title: 3. CLUSTERS
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Roane County did not use the de minimis cost rate.
Child Nutrition Cluster total $4,091,630; Special Education Cluster total $2,104,084; Highway Safety Cluster total $21,333; CCDF Cluster total $239,709
Title: 4. TOTALS FOR FAL NO.
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Roane County did not use the de minimis cost rate.
Total for FAL No. 10.555 is $4,067,487; total for FAL No. 93.323 is $722,126; total for FAL No. 84.425 $6,370,103.
Title: 5. SUBRECIPIENTS
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Roane County did not use the de minimis cost rate.
No amounts ($0) were passed-through to subrecipients.
Title: 6. Pass-through Informatioon
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Roane County did not use the de minimis cost rate.
Information not available