Notes to SEFA
Title: 3. 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: 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 $2,829,085; Highway Safety Cluster total $27,503; Special Education Cluster total $1,413,990; Aging Cluster total $47,300; Medicaid Cluster total $33,316.
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 $2,278,229; Total for ALN 21.027 is $3,115,053; Total for ALN 84.027 is $1,388,164; Total for ALN 84.425 is $4,712,850; Total for ALN 93.354 is $14,734.
Title: 6. 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 Notes to the SEFA for table of amounts of consolidated administration
Title: 7. Subrecipient Amounts
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 Notes to the SEFA for table of subrecipient amounts for ALN 21.027.