Notes to SEFA
Title: Note 3 : Information not available.
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: Note 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.
Child Nutrition Cluster total $4,105,735; Special Education Cluster total $2,011,247; Medicaid Cluster total $27,909.
Title: Note 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: The auditee did not use the de minimis cost rate.
Total for ALN 10.555, $3,146,217; ALN 20.106, $181,812; ALN 21.027, $931,591; ALN 84.027, $1,978,161; ALN 84.173, $33,086; ALN 84.425, $9,761,747; ALN 93.354, $8,492.
Title: Note 6: 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.
Programs with pass-through identifying number GG-24-80422 are part of a multi-service contract.
Title: Note 7: Subrecipient 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.
See the table in the notes to the SEFA for a listing of subrecipient amounts.