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: Rutherford County did not use the de minimis cost rate.
See the table in the notes to the SEFA for amounts provided 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: N
Rate Explanation: Rutherford County did not use the de minimis cost rate.
Information not available.
Title: (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: Rutherford County did not use the de minimis cost rate.
Child Nutrition Cluster total $17,710,946; Highway Safety Cluster total $174,236; Special Education Cluster total $11,708,271; CCDF Cluster total $12,964.
Title: (6) Assistance Listing 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: Rutherford County did not use the de minimis cost rate.
Total for ALN 10.555 is $13,951,848; Total for ALN 21.027 is $15,778,296; Total for ALN 84.027 is $11,354,145; Total for ALN 84.173 is $354,126; Total for ALN 84.425 is $20,389,186.
Title: (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: Rutherford County did not use the de minimis cost rate.
See the table in the notes to the SEFA for amounts consolidated for administrative purposes.