Notes to SEFA
Title: (3) Pass-through Entity 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: Cheatham 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 the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Cheatham County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $2,379,740; Highway Safety Cluster total $27,456; Special Education Cluster total $1,444,656; CCDF Cluster total $331,588.
Title: (5) Assistance Listing Number 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: Cheatham County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for ALN 10.555 is $1,872,463; Total for ALN 84.027 is $1,420,407; Total for ALN 84.173 is $24,249; Total for ALN 84.425 is $4,367,227.
Title: (6) 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: Cheatham 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 paid to subrecipients.