Notes to SEFA
Title: 3. Pass-through Information
Accounting Policies: The schedule is 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.
Pass-through entity identifying number not available.
Title: 4. Clusters
Accounting Policies: The schedule is 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 $6,433,975; Highway Safety Cluster $57,849; Special Education Cluster $2,193,095; CCDF Cluster $510,698.
Title: 5. Federal Assistance Listings (FAL) Totals
Accounting Policies: The schedule is 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 FAL No. 10.555 $5,076,190; Total FAL No. 16.304 $158,008; Total FAL No. 84.027 $2,111,113; Total FAL No. 84.173 $81,982; Total FAL No. 84.425 $5,375,736.
Title: 6. Consolidated Administration
Accounting Policies: The schedule is 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 for administrative purposes.
Title: 7. Subrecipients
Accounting Policies: The schedule is 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 provided to subrecipients.