Title: 3. Pass-through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles using modified accrual basis accounting.
De Minimis Rate Used: N
Rate Explanation: Campbell County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: 4. Cluster Totals
Accounting Policies: Presented in conformity with generally accepted accounting principles using modified accrual basis accounting.
De Minimis Rate Used: N
Rate Explanation: Campbell County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nurition Cluster total $4,336,463; Special Education Cluster total $1,481,168; Medicaid Cluster total $115,501.
Title: 5. ALN Totals
Accounting Policies: Presented in conformity with generally accepted accounting principles using modified accrual basis accounting.
De Minimis Rate Used: N
Rate Explanation: Campbell County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
ALN Totals: ALN 10.555, $3,233,040; ALN 20.106, $186,888; ALN 84.027, $1,411,246; ALN 84.173, $69,922; ALN 84.425, $2,504,659.
Title: 6. Pass-through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles using modified accrual basis accounting.
De Minimis Rate Used: N
Rate Explanation: Campbell County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Grants with multiple pass-through identifying numbers: ALN 20.106; 40100-47260 $14,400; 40100-49630 $15,569; ALN 20.607; Z23THS037 $7,607; Z24THS037 $14,683.
Title: 7. Subrecipients
Accounting Policies: Presented in conformity with generally accepted accounting principles using modified accrual basis accounting.
De Minimis Rate Used: N
Rate Explanation: Campbell 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: 8. Consolidated Administration
Accounting Policies: Presented in conformity with generally accepted accounting principles using modified accrual basis accounting.
De Minimis Rate Used: N
Rate Explanation: Campbell County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
See the Notes to the SEFA for table of amounts of consolidated administration.