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: Information not Available
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.
Forest Service Schools and Roads Cluster total $111,045; Child Nutrition Cluster total $3,981,704; Special Education Cluster total $1,196,833; Medicaid Cluster total $49,955; and Head Start Cluster total $1,226,189.
Title: 6 FALN 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 $3,139,185; Total for FAL No. 84.027 $1,156,269; Total for FAL No. 84.173 $40,564; Total for FAL No. 84.425 $5,428,690; Total for FAL No. 93.600 $1,226,189.
Title: 7. 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.
Total for federal GG-23-75748-00 is $194,014. Total state and federal is $419,037.