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: Decatur 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: Decatur County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total is $768,786; Special Education Cluster total is $569,940; Aging Cluster total is $28,551.
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: Decatur County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Z-23-THS-078: $1,865; Z-24-THS-080: $724.
Title: 6. ADDITIONAL 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: Decatur County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: 7. ADDITIONAL 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: Decatur County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
34101-37723: $29,885; 334101-22324: $27,169.
Title: 8.Assistance Listing Numbers (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: Decatur County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for ALN No. 10.555 is $546,841; Total for ALN No. 21.027 is $137,019; Total for ALN No. 84.027 is $529,322; Total for FAL No. 97.042 is $67,300.
Title: 9. 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: Decatur County elected not to 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.