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: The auditee did not use the de minimis cost rate.
(3) Child Nutrition Cluster total $3,119,962; Special Education Cluster total $961,657.
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: The auditee did not use the de minimis cost rate.
(4) Information not available.
Title: 5. Federal Assistance Listing (FAL) Number 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: The auditee did not use the de minimis cost rate.
(5) Total for FAL No. 10.555 is $2,248,992; Total for FAL No. 84.027 is $927,987; Total for FAL No. 84.173 is $33,670; Total for FAL No. 84.425 is $2,595,045.
Title: 6. Subrecipient 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: The auditee did not use the de minimis cost rate.
(6) There were no ($0) amounts passed through to subrecipients.
Title: 7. Consolidated Administration Amounts
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: The auditee did not use the de minimis cost rate.
See the table in the notes to the SEFA for amounts consolidated for administration purposes.