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: The auditee did not use the de minimis cost rate
No amounts ($0) were passed through to subrecipients
Title: 4. Pass-through Imformation
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: 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: The auditee did not use the de minimis cost rate
Forest Service Schools and Roads Cluster total $227,825; Child Nutrition Cluster total $3,586,037; Trio Cluster $358,277; Special Education Cluster total $1,094,508; and Medicaid Cluster total $49,317.
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: The auditee did not use the de minimis cost rate
Total for ALN 10.555 is $1,997,432; Total for ALN 21.027 is $1,560,660; Total for ALN 84.027 is $1,068,734; Total for ALN 84.173 is $25,774; Total for ALN 84.425 is $3,626,453; Total for ALN 93.354 is $278,202.
Title: 7. Excess Military Equipment
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
During the year ended June 30, 2024, Monroe County received excess military equipment from the U.S. Department of Military valued at $874,218.
Title: 8. 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: The auditee did not use the de minimis cost rate
See the table in the notes to SEFA for amounts used for consolidated administration