Notes to SEFA
Title: 3. 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: Van Buren County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
No amounts were passed through to subrecipients.
Title: 4. Pass-through Entity Identifying Number
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Van Buren County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Information not available.
Title: 5. Clusters
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Van Buren County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $591,551; Special Education Cluster total $238,888; Health Center Program Cluster $30,730.
Title: 6. Federal Assitance Listings (FAL) No. 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: Van Buren County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Total for FAL No. 10.555 is $397,124; Total for FAL No. 84.424 is $213,567; Total for FAL No. 84.425 is $897,755.