Notes to SEFA
Title: 6. Military Surplus Equipment
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.
During the year ended June 30, 2022, Fayette County received excess military equipment from the U.S. Department of Military valued at $3,074.
Title: 7. 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: 8. Consolidated Administration Amounts
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.
Amounts provided for consolidated administration are reflected in the table in the notes to the SEFA.
Title: 3. 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.
Child Nutrition Cluster total $2,579,384; Special Education Cluster total $1,132,575.
Title: 4. 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.
Information not available
Title: 5. Federal Assistance Listing Number 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 $1,876,972; Total for FAL No. 84.027 is $1,086,841; Total for FAL No. 84.173 is $45,734; Total for FAL No. 84.425 is $5,305,446.