Notes to SEFA
Title: 3. 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) Haywood County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed-through to subrecipients.
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) Haywood County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: 5. 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) Haywood County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster $2,352,692; Special Education Cluster $894,545.
Title: 6. Assistance Listings (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) Haywood County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for ALN No. 10.555 is $1,670,633; Total for ALN No. 84.027 is $820,901; Total for ALN No. 84.173 is $73,644; Total for ALN No. 84.425 is $2,777,312.
Title: 7. Consolidated Administration
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) Haywood County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
See the table in the notes tp the SEFA for listing of amounts consolidated for administrative purposes.