Notes to SEFA
Title: 3. Cluster totals
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Haywood County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluseter total $2,412,127; Community Facilities Loans and Grants Cluster total $30,200; Special Education Cluster total $791,388.
Title: 4. Pass Through Information
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Haywood County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: 5. Federal Assistance Listings (FAL) Totals
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Haywood County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for FAL No. 10.555 is $1,749,228; Total for FAL No. 84.027 is $745,749; Total for FAL No. 84.425 is $3,720,039; Total FAL No. 93.558 is $369,523.
Title: 6. Subrecipients
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Haywood County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed-through to subrecipients.