Notes to SEFA
Title: 3. Subrecipients
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Cumberland County 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 basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Cumberland County did not use the de minimis cost rate.
Information not available.
Title: 5. Clusters
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Cumberland County did not use the de minimis cost rate.
Child Nutrition Cluster total $6,088,816; Highway Safety Cluster total $39,638; Special Education Cluster total $1,905,523; CCDF Cluster total $60,480;
Title: 6. FAL Number Totals
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Cumberland County did not use the de minimis cost rate.
Total for FAL No. 10.555 is $4,493,912; Total for FAL No. 20.600 is $39,638; Total for FAL No. 84.027 is $1,852,612; Total for FAL No. 84.173 is $52,911; Total for FAL No. 84.425 is $7,345,456
Title: 7. Consolidated Administration
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Cumberland County did not use the de minimis cost rate.
See the table in the SEFA for a list of funds consolidated for administrative purposes.