Title: 3. Cluster Totals
Accounting Policies: Presented in conformity with generally accepted accounting principles unsing the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Tipton County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $4,832,744; Highway Safety Cluster total $49,960; Special Education Cluster total $2,853,546.
Title: 4. Pass-Through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles unsing the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Tipton County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: 5. Additional Pass-Through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles unsing the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Tipton County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
TEMA-DR-4645: $228,689; TEMA-DR-4701: $4,549,849
Title: 6. Additional Pass-Through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles unsing the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Tipton County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
TEMA-DR-4645: $76,230; TEMA-DR-4701: $758,308
Title: 7. Federal Assistance Listings (ALN) Number Totals
Accounting Policies: Presented in conformity with generally accepted accounting principles unsing the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Tipton County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
Total for ALN No. 10.555 is $3,665,485; Total for ALN No. 21.027 is $1,109,988; Total for ALN No. 84.027 is $2,744,158; Total for ALN No. 84.173 is $109,388; Total for ALN No. 84.425 is $6,792,951; Total for ALN No. 93.959 is $124,723.
Title: 8. Subrecipient Amounts
Accounting Policies: Presented in conformity with generally accepted accounting principles unsing the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Tipton County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
See the table in the notes to the SEFA for subrecipient amounts.
Title: 9. Consolidated Administration
Accounting Policies: Presented in conformity with generally accepted accounting principles unsing the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Tipton County elected not to use the de minimis cost rate permitted in the Uniform Guidance.
See the table in te notes to the SEFA for amounts consolidated for administratin purposes.