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: The auditee did not use the de minimis cost rate.
Information Not Available
Title: 4. Clusters
Accounting Policies: 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.
Child Nutrition Cluster total $2,882,664; WIOA Cluster total $4,335; Special Education Cluster total $1,584,038.
Title: 5. 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: The auditee did not use the de minimis cost rate.
Total for ALN 10.555 is $2,162,403; Total for ALN 21.027 is $4,245,456; Total for ALN 84.425 is $6,756,893; Total for ALN 93.959 is $251,293.
Title: 6. Military Donations
Accounting Policies: 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 ended June 30, 2024, Franklin County received a surplus excavator from the U.S. Department of Military valued at $9,312.
Title: 7. Pass-Through Entity Identifying Number for ALN 20.607
Accounting Policies: 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.
Z-23-THS099 is $28,491; Z-24-THS105 is $10,507.
Title: 8. 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: The auditee did not use the de minimis cost rate.
See the table in the notes to the SEFA for a list of funds consolidated for administrative purposes.
Title: 9. 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: The auditee did not use the de minimis cost rate.
See the table in the notes to the SEFA for listing of amounts paid to subrecipients.