Notes to SEFA
Title: Note 3: Pass-through to 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: Lawrence County elected not to use the 10% minimis cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed-through to subrecipients.
Title: Note 4: Pass-through 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: Lawrence County elected not to use the 10% minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: Note 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: Lawrence County elected not to use the 10% minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $5,153,353; Special Education Cluster total $2,063,388; CCDF Cluster total $26,608.
Title: Note 6: FAL No. 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: Lawrence County elected not to use the 10% minimis cost rate permitted in the Uniform Guidance.
Total for FAL No. 10.555 is $3,904,808; Total for FAL No. 84.027 is $1,980,814; Total for FAL No. 84.173 is $82,574; Total for FAL No. 84.425 is $6,682,640.