Notes to SEFA
Title: 3. SUB-RECIPIENT 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: Stewart County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed-through to subrecipients.
Title: 4. 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: Stewart County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total is $1,146,288; Highway Safety Cluster total is $11,218 ; Special Education Cluster total is $549,443 ; Health Center Program Cluster total is $469,840.
Title: 5. 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: Stewart County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: 6. ALN 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: Stewart County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for ALN No. 10.555 is $839,062; Total for ALN No. 84.027 is $536,365; Total for ALN No. 84.425 is $2,441,510.
Title: 7. CONSOLIDATED ADMINISTRATION
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Stewart County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
See notes to the SEFA for amounts consolidated for administration purposes.