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 total $2,047,654; Special Education Cluster total $712,824; Medicaid Cluster total $54,281.
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 Totals: FAL No. 10.555, $1,515,148; FAL No. 84.027, $684,634; FAL No. 84.173, $28,190; FAL No. 84.425, $5,064,552; FAL No. 93.323, $264,984.
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 Notes to the SEFA for table of amounts consolidated for administrative purposes.