Notes to SEFA
Title: (3) 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: Sumner County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
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: Sumner County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $10,189,453; Special Education Cluster total $7,238,548.
Title: (5) 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: Sumner County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Total ALN 10.555 is $8,383,603; Total ALN 21.027 is $ 20,863,648; Total ALN 84.027 is $7,061,505; Total ALN 84.173 is $177,043; Total ALN 84.425 is $16,373,354.
Title: (6) 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: Sumner County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
See table in the notes to the SEFA for amounts paid to subrecipients.