Notes to SEFA
Title: 3. Subrecipients
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: (2) Robertson County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed-through to subrecipients.
Title: 4. Pass-through Identifying Number
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: (2) Robertson County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Information not available.
Title: 5. 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: (2) Robertson County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $5,740,123; Highway Safety Cluster total $30,675; Special Education Cluster total $3,718,948.
Title: 6. ALN 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: (2) Robertson County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Total for ALN No. 10.555 is $4,341,052 total for ALN No. 84.027 is $3,631,076; total for ALN No. 84.173 is $87,872; total for ALN No. 84.425 is $5,272,120.
Title: 7. Amounts consolidated for administration purposes
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: (2) Robertson County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
See the notes to the SEFA for a table of amounts consolidated for administrative purposes.