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: Benton County elected not to use the de minimis cost rate.
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: Benton County elected not to use the de minimis cost rate.
Child Nutrition Cluster total $1,327,570; Highway Safety Cluster total is $ 7,430; Special Education Cluster total $737,176; Aging Cluster total is $33,015.
Title: 5. Pass-Through Information FAL 20.106
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Benton County elected not to use the de minimis cost rate.
Z22THS019: $5,943; Z23THS021: $1,487.
Title: 6. 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: Benton County elected not to use the de minimis cost rate.
Information not available.
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: Benton County elected not to use the de minimis cost rate.
Total for FAL No. 10.555 is $922,227; Total for FAL No. 84.027 is $707,711; Total for FAL No. 84.173 is $29,465; Total for FAL No. 84.425 is $2,362,483.