Notes to SEFA
Title: 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 minimis cost rate.
No amounts ($0) were passed through to subrecipients.
Title: 4. Pass-through 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: The auditee did not use the minimis cost rate.
Information not available.
Title: 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 minimis cost rate.
Child Nutrition Cluster total $2,742,326; Special Education Cluster total $1,438,256; Highway Safety Cluster total $40,930; Aging Cluster total $96,124; Medicaid Cluster total $18,623.
Title: 6. Total FALN
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 minimis cost rate.
FAL Totals: FAL No. 10.555 $2,167,409; FAL No. 84.027, $1,404,027; FAL No. 84.173, $34,229; FAL No. 84.425, $3,815,310
Title: 7. Pass-through 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: The auditee did not use the minimis cost rate.
Z-22-THS170: $12,000; Z-23-THS161: $28,930
Title: 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 minimis cost rate.
See notes to SEFA for table of consolidated administration.