Notes to SEFA
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.
Title: 4. Pass-Through Entity Identifying Number
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. Clusters
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.
Child Nutrition Cluster total $6,469,657; Special Education Cluster (IDEA) total $3,379,783; Aging Cluster total $29,496.
Title: 6. ALN 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 ALN No. 10.555 is $4,795,012; Total for ALN No. 21.027 is $1,972,919; Total for ALN No. 84.027 is $3,306,541; Total for ALN No. 84.365 is $142,660; Total for ALN No. 84.425 is $8,062,964; Total for ALN No. 93.354 is $720,776.
Title: 7. 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 a listing of amounts consolidated for administration.