Title: 3. Pass-through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles using 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: Cluster Totals
Accounting Policies: Presented in conformity with generally accepted accounting principles using 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 $3,972,515; Highway Safety Cluster total $91,833; Special Education Cluster total $2,846,703; Medicaid Cluster total $77,796; CCDF Cluster total $531,282.
Title: 5: ALN Totals
Accounting Policies: Presented in conformity with generally accepted accounting principles using 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 $3,075,423; Total for ALN 21.027 is $12,327,012;.Total for ALN 84.425 is $7,081,025.
Title: 6: Excess Military Equipment
Accounting Policies: Presented in conformity with generally accepted accounting principles using 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, Blount County received excess military equipment from the U.S. Department of Military valued at $489.
Title: 7. Pass-through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles using modified accrual basis of accounting
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Pass-through identifying numbers for 20.607 were: Z-23-THS027: $20,710; Z-24-THS029: $32,119.
Title: 8. Pass-through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles using modified accrual basis of accounting
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Pass-through identifying numbers for 20.600 were: Z-23-THS028: $1,147; Z-23-THS030: $6,802; Z-23-THS029: $31,321; Z-24-THS027: $34,967; Z-24-THS030: $4,780; Z-24-THS028: $12,816.
Title: 9: Subrecipients
Accounting Policies: Presented in conformity with generally accepted accounting principles using 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: 10: Consolidated Administration
Accounting Policies: Presented in conformity with generally accepted accounting principles using 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 of consolidated administration.