Notes to SEFA
Title: Note 3) Subrecipients
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Macon 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: Note 4) Pass-through Identifying Number
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Macon County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: Note 5) 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: Macon County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $2,938,996; Special Education Cluster total $1,180,389.
Title: Note 6) 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: Macon County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for ALN No. 10.555 is $2,186,387; Total for ALN No. 84.027 is $1,107,318; Total for ALN No. 84.173 is $73,071; Total for ALN No. 84.424 is $350,918; Total for ALN No. 84.425 is $4,422,181.
Title: Note 7) 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: Macon 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 consolidated for administrative purposes.