Notes to SEFA
Title: (3) Cluster Totals
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Lauderdale County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $2,665,060; CDBG-Disaster Recovery Grants-Pub. L. No. 113-2 Cluster total $612,921; Special Education Cluster total $1,174,983.
Title: (4) Pass-through Information
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Lauderdale County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Pass-through Information
Title: (5) Assistance Listing (ALN) Totals
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Lauderdale County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for ALN No. 10.555 is $1,825,776; Total for ALN No. 84.027 is $1,122,943; Total for ALN No. 84.173 is $52,040; Total for ALN No. 84.425 is $6,426,918; Total for ALN No. 93.323 is $330,320.
Title: (6) Subrecipient Information
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Lauderdale County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
See the table in the notes to the SEFA for amounts passed-through to Sub-Recipients.
Title: (7) Consolidated Administration Amounts
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Lauderdale County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
See the table in the notes to the SEFA for amounts consolidated for administration purposes.