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: Sumner County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed-through to subrecipients.
Title: (4) Pass-through 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: Sumner County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
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: Sumner County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $9,881,555; Special Education Cluster total $7,021,765.
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: Sumner County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Total FAL No. 10.555 is $8,208,278; Total FAL No. 84.027 is $6,839,820; Total FAL No. 84.173 is $181,945; Total FAL No. 84.425 is $13,099,104.