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: Y
Rate Explanation: The auditee did not use the de minimis cost rate.
No amounts ($0) were passed-through to subrecipients.
Title: 4. Pass-through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting
De Minimis Rate Used: Y
Rate Explanation: The auditee did not use the de minimis cost rate.
Information not available.
Title: 5. Clustetrs
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting
De Minimis Rate Used: Y
Rate Explanation: The auditee did not use the de minimis cost rate.
Child Nutrition Cluster total $6,530,442; Special Education Cluster total $1,671,159; CCDF Cluster total $65,461
Title: 6. Assiatance Listing Number (ALN) Totals
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting
De Minimis Rate Used: Y
Rate Explanation: The auditee did not use the de minimis cost rate.
Total for ALN No. 10.555 is $4,733,048; Total for AL No. 21.027 is $219,544; Total for ALN No. 84.425 is $8,796,335
Title: 7. Pass-through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting
De Minimis Rate Used: Y
Rate Explanation: The auditee did not use the de minimis cost rate.
Z24THS076: $26,445; Z23THS075: $20,471
Title: 8. Pass-through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting
De Minimis Rate Used: Y
Rate Explanation: The auditee did not use the de minimis cost rate.
Z-22-RR22-22: $12,856; Z-23-RR23-11: $475,148
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: Y
Rate Explanation: The auditee did not use the de minimis cost rate.
See the table in the notes to the SEFA for a list of funds consolidated for administrative purposes