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. Cluster 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.
Forest Service Schools and Roads Cluster total $37,459; Child Nutrition Cluster total $5,459,286; Special Education Cluster total $2,858,218; CCDF Cluster total: $36,050.
Title: 5.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.
ALN 93.994 GG-24-77863-00: $78,000; GG-24-76847-00: $218,017
Title: 6. 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, $4,363,677; ALN 21.027, $29,368,280; ALN 84.027, $2,744,146; ALN 84.425, $19,326,315; ALN 93.268, $130,117; ALN 93.323, $2,415,522; and ALN 93.354, $287,776.
Title: 7. Subrecipients
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 table in the notes to SEFA for totals paid to subrecipients.
Title: 8. 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 table in the notes to SEFA for listing of amounts used for consolidated administration.