Title: Note 3: 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: The auditee did not use the de minimis cost rate.
No amounts ($0) were passed through to subrecipients.
Title: Note 4: Information not Available
Accounting Policies: 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.
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: The auditee did not use the de minimis cost rate.
Forest Service Schools and Roads Cluster total $37,449; Child Nutrition Cluster total $4,943,754; Special Education Cluster total $2,873,922; CCDF Cluster total: $41,955.
Title: Note 6: Multiple Pass-through Identifying Numbers
Accounting Policies: 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.
FAL No. 16.540: 61342: $9,000; 56486 $53,720. FAL No. 93.994: GG-22-70983-00 $216,068; GG-23-75120-00: $55,841.
Title: Note 7 FALN 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: The auditee did not use the de minimis cost rate.
Total for FAL No. 10.555, $3,853,472; FAL No. 84.027, $2,827,373; FAL No. 84.173, $46,549; FAL No. 84.425, $5,124,738; FAL No. 93.268, $118,286; FAL No. 93.323, $2,803,521.
Title: Note 8: Consolidated Administration
Accounting Policies: 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 notes to the SEFA for table of consolidated administration.