Notes to SEFA
Title: Note 3: Pass-through Entity 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: Lincoln County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: Note 4: 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: Lincoln County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
Community Facilities Loans and Grants Cluster total $35,000; Child Nutrition Cluster total $1,784,820; Special Education Cluster total $1,258,029.
Title: Note 5: FAL 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: Lincoln County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
Total for FAL No. 10.555 is $1,361,018 ; Total for FAL No. 84.027 is $1,201,838; Total for FAL No. 84.173 is $56,191; Total for FAL No. 84.425 is $4,514,323.
Title: Note 6: Multi-Service Contract
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Lincoln County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
Programs with pass-through identifying number 34360-08623 are part of a multi-service contract.
Title: Note 7: Subrecipient Amounts
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Lincoln County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
See the table in the notes to thed SEFA for a listing of amounts paid to subrecipients.The following amounts were paid to subrecipients from the federal grants as noted: $2,165 of FAL No. 16.922 was provided to the 17th Judicial District Drug Task Force of Tennessee; $70,000 of FAL No. 16.738 was provided to the 17th Judicial District Drug Task Force of Tennessee.