Notes to SEFA
Title: 3. SUBRECIPIENT 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: Henderson 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: Henderson County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $2,535,540; Special Education Cluster total $1,164,337.
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: Henderson County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: 6. ALN 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: Henderson County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for ALN No. 10.555 is $1,903,635; Total for ALN No. 84.027 is $1,131,492; Total for ALN No. 84.425 is $3,261,340.
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: Henderson County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
See table in the notes to the SEFA for amounts consolidated for administration purposes.