Notes to SEFA
Title: (3) Pass-through Entity 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: The auditee did not use the de minimis cost rate.
Information not available.
Title: (4) 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.
Community Facilities Loans and Grants Cluster total: $250,000; Child Nutrition Cluster total $592,578; Highway Safety Cluster total $9,006; Special Education Cluster total $375,099.
Title: (5) Federal Assistance Listing 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.
Total for FAL No. 10.555 is $425,050; Total for FAL No. 84.027 is $345,552; Total for FAL No. 84.173 is $29,547; Total for FAL No. 84.425 is $2,765,513.
Title: (6) Subrecipient
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.
$250,000 of the Community Facilities Loans and Grants FAL 10.766 was passed through to the Town of Linden.