Notes to SEFA
Title: 3. Pass-through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: DeKalb County elected to not use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available
Title: 4. Cluster Programs
Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: DeKalb County elected to not use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $1,932,523; Special Education Cluster total $746,723; Aging Program Cluster $12,651.
Title: 5. ALN totals
Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: DeKalb County elected to not use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for ALN 10.555 is $1,470,328; Total for ALN 21.027 is $1,535,554; Total for ALN 84.027 is $716,008; Total for ALN 84.173 is $30,715; Total for ALN. 84.425 is $2,794,238.
Title: 6. Pass-through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: DeKalb County elected to not use the 10% de minimis cost rate permitted in the Uniform Guidance.
National School Lunch $1,194,607; Seamless Summer Option (Lunch) $17,102; After School Snack Program $25,326: Supply Chain Assiatance Grant $75,688.
Title: 7. Subrecipients
Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: DeKalb County elected to not use the 10% de minimis cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed-through to subrecipients
Title: 8. CONSOLIDATED ADMINISTRATION
Accounting Policies: Presented in conformity with generally accepted accounting principles and prepared on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: DeKalb County elected to not use the 10% de minimis cost rate permitted in the Uniform Guidance.
See the table in the notes to the SEFA for amounts consolidated for administration purposes.