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: Marshall County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed-through to subrecipients.
Title: 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: Marshall County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: 5. Cluster 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: Marshall County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $2,868,909; Special Education Cluster total $1,441,780.
Title: 6. FAL 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: Marshall County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
Total for FAL No. 10.555 is $2,327,296; Total for FAL No. 84.027 is $1,393,167; Total for FAL No. 84.173 is $48,613; Total for FAL No. 84.425 is $5,511,155.