Title: 3. Sub-recipient Information
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) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
No amounts ($0) were passed-through to subrecipients.
Title: 4. 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) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
Child Nutrition Cluster total $2,405,125; Special Education Cluster (IDEA) total $1,167,400; Aging Cluster total $21,079.
Title: 5. Pass-through Information 20.607
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) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
Z22THS127: $9,848; Z23THS118: $6,656.
Title: 6. Pass-through Information
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) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
Information not available.
Title: 7. Pass-through Information 97.044
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) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
EMW-2021-FG-00439: $77,049; EMW-2021-FG-04926: $386,391; EMW-2021-FG-04768: $141,714.
Title: 8. FAL Number 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) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
Total for FAL No. 10.555 is $1,832,937; Total for FAL No. 45.310 is $13,691; Total for FAL No. 84.027 is $1,122,132; Total for FAL No. 84.173 is $45,268; Total for FAL No. 84.425 is $5,773,571; Total for FAL 93.044: $11,079.
Title: 9. School-wide Program
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) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
See the table in the notes to the SEFA for amounts consolidated for school-wide program.
Title: 10. Consolidated Administration
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) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
See the table in the notes to the SEFA for amounts consolidated for administration purposes.