Notes to SEFA
Title: (3) 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) Lauderdale County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $2,929,380; CDBG-Disaster Recovery Grants-PUB. L. No. 113-2 Cluster Total $747,670; Special Education Cluster Total $1,343,340.
Title: (4) 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) Lauderdale County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available
Title: (5) Federal Assistance Listing (FAL) 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) Lauderdale County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for FAL 10.555: $1,984,804; total for FAL 84.027: $1,286,678; total for FAL 84.173: $56,662; total for FAL 84.425 is $5,817,235; total for FAL 93.558: $482,959
Title: (6) Subrecipient 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) Lauderdale County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
See the table in the SEFA for amounts passed-through to Subrecipients.
Title: (7) Consolidated Administration Amounts
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) Lauderdale County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
See the table in the SEFA SEFA for amounts consolidated for administration purposes.