Notes to SEFA
Title: 3. 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: Houston County did not use the de minimis cost rate.
Child Nutrition Cluster total $686,479; Special Education Cluster total $399,923.
Title: 4. Pass-through Info 21.027
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Houston County did not use the de minimis cost rate.
Z-22-THS-134: $3,015; Z-23-THS-127: $1,710.
Title: 5. Pass-through Info State Grant
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Houston County did not use the de minimis cost rate.
Z22LIT042: $3,161; Z23257970: $20,715.
Title: 6. 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: Houston County did not use the de minimis cost rate.
Total for FAL No. 10.555 is $523,454; Total for FAL No. 84.027 is $379,820; Total for FAL No. 84.173 is $20,103; Total for FAL No. 84.425 is $1,950,300.
Title: 7. Subrecipient 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: Houston County did not use the de minimis cost rate.
No amounts ($0) were passed-through to subrecipients.