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 de 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 de 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 de minimis cost rate.
Child Nutrition Cluster - $750,805; Special Education Cluster - $400,803; Aging Cluster - $11,580
Title: 6. 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: The auditee did not use the de minimis cost rate.
FAL No. 10.555 - $566,810; FAL No. 21.027 - $1,490,532; FAL No. 84.027 - $386,494; FAL No. 84.173 - $14,309; FAL No. 84.425 - $2,825,254; FAL No. 93.045 - $4,433; FAL No. 93.243 - $43,274; FAL No. 93,959 - $113,044; FAL No. 93.558 - $54,220
Title: 7. 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 the table in the SEFA for amounts consolidated for administrative purposes. Title I (FAL #84.010) - $36,935; Title II (FAL #84.367) - $1,847; Title V (FAL #84.358) - $462
Title: 8. Amounts Transferred:
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 the table in the SEFA for amounts transferred betrween federal programs. From Title IV, Part A (FAL# 84.424) to Title II, Part A (FAL# 84.367) - $27,540