Notes to SEFA
Title: 3. Subrecipients
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) Benton County elected not to use the de minimis cost rate.
No amounts ($0) were passed-through to subrecipients.
Title: 4. Cluster Programs
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) Benton County elected not to use the de minimis cost rate.
Child Nutrition Cluster total $1,557,687; Highway Saftey Cluster total $5,368; Special Education Cluster total $820,649; Aging Cluster total $39,060.
Title: 5. 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) Benton County elected not to use the de minimis cost rate.
Information not available.
Title: 6. Assistance Listings Number (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) Benton County elected not to use the de minimis cost rate.
Total for ALN No. 10.555 is $1,082,393; Total for ALN No. 20.106 is $57,000; Total for ALN No. 84.425 is $1,877,909.