Title: Note 3. Subrecipients
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: The auditee did not use the de minimis cost rate.
(3) No amounts ($0) were passed-through to subrecipients.
Title: Note 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: The auditee did not use the de minimis cost rate.
(4) Child Nutrition Cluster total $2,674,110; Special Education Cluster total $1,149,058; Aging Cluster total $37,300.
Title: Note 5. 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: The auditee did not use the de minimis cost rate.
(5) Information not available.
Title: Note 6. Additional 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: The auditee did not use the de minimis cost rate.
(6) AERO-21-311-00: $40,300; AERO-21-312-00: $437,390; AERO-21-331-00: $33,250.
Title: Note 7. Additional 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: The auditee did not use the de minimis cost rate.
(7) Z22THS132: $3,000; Z22THS130: $525.
Title: Note 8. Federal Assistance Listings (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: The auditee did not use the de minimis cost rate.
(8) Total for FAL No. 10.555 is $1,992,827; Total for FAL No. 84.027 is $1,064,664; Total for FAL No. 84.173 is $84,394; Total for FAL No. 84.425D is $2,103,014.
Title: Note 9. Excess Military Equipment
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: The auditee did not use the de minimis cost rate.
(9) During the year ended June 30, 2022, Henry County received excess military equipment from the U.S. Department of Defense valued at $24,944.
Title: Note 10. 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: The auditee did not use the de minimis cost rate.
See the table in the SEFA for amounts consolidated for administration purposes.