Title: 4. Pass-through Information
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Information not available.
Title: 5. Cluster Totals
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Community Facilities Loans and Grants Cluster total $308,000; Child Nutrition Cluster total $2,258,143; Special Education Cluster total $851,458; Aging Cluster total $56,361.
Title: 6. FAL Totals
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Total for FAL No. 10.555 is $1,743,474; Total for FAL No. 84.027 is $827,939; Total for FAL No. 84.425 is $2,373,881; Total for FAL No. 93.045 is $40,736.
Title: 7. USDA Loan
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During the year, Overton County received a loan of $203,000 from the U.S. Department of Agriculture for the purchase of an ambulance.
Title: 8. Pass-through Information
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
195TN350N8103: $7,907; 215TN350N8103: $19,373.
Title: 9. Pass-through information
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Z21THS226: $7,953; Z22THS220: $3,025.
Title: 10. Pass-through Information
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
LS-250238-OLS-21: $22,426: (4): $4,905.
Title: 11. Consolidated Administration
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
See the table in the notes to the SEFA for amounts consolidated for administration.
Title: 12. Transfers
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
See the table in the notes to the SEFA for amounts transferred between federal programs.
Title: 3. Subrecipients
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
No amounts ($0) were passed-through to subrecipients.