Notes to SEFA
Title: 3. Cluster Total
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Carroll County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Aging Cluster $47,678
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: Carroll County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.
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: Carroll County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
40100-22520: $30,000; 40100-30300: $13,000; 40100-47260: $32,000.
Title: 6. ALN 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: Carroll County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for ALN No. 21.027 is $304,933; Total for ALN No. 93.044 is $47,678; Total for ALN No. 93.959 is $80,469
Title: 7. Sub-recipient 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: Carroll County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
$68,182 was passed-through to Cedar Grove Utility District for ALN 21.027. See the table in the notes to the SEFA.