Notes to SEFA
Title: 3. 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: Trousdale County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed-through to subrecipients.
Title: 4. Pass-through Identifying Number
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Trousdale County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Information not available.
Title: 5. 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: Trousdale County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $1,037,463; Special Education Cluster total $365,813.
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: Trousdale County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Total for ALN No. 10.555 is $731,413; Total for ALN No. 84.027 is $350,988; Total for ALN No. 84.425 is $419,860.