Notes to SEFA
Title: 3. Subrecipients
Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on 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 and prepared on 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 and prepared on 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 $2,570,515; Community Facilities Loans and Grants Cluster total $137,500; Special Education Cluster total $931,749; Aging Program Cluster total $7,400.
Title: 6. FAL Totals
Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on 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 $1,956,481; Total for FAL No. 84.027 is $812,083; Total for FAL No. 84.173 is $119,666; Total for FAL No. 84.425 is $784,183.
Title: 7. Consolidated Administration
Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
See SEFA for a table of amounts consolidated for administration purposes.