Notes to SEFA
Title: 3. 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: Henry County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster: $2,014,870; Special Education Cluster: $944,638; Aging Cluster: $27,300
Title: 4. 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: Henry County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
40100-51008: $6,535; 40100-14620: $4; 40100-40400: $3; 40100-47260: $ 32,000
Title: 5. Additional 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: Henry County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Z-24-THS-130: $1,503; Z-23-THS-123: $ 3,955
Title: 6. Additional 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: Henry County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: 7. Federal Assistance Listings (FAL) Number 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: Henry County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
(7) Total for ALN No. 10.555 is $1,502,424; Total for ALN No. 21.027 is $401,346; Total for ALN No. 84.027 is $890,554; Total for ALN No. 84.425 is $3,148,987.
Title: 8. Subrecipient Amounts
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Henry County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
See the table in the notes to the SEFA for amounts passed-through to subrecipients.
Title: 9. 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: Henry County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
See the table in the notes to the SEFA for amounts consolidated for administration purposes.