Notes to SEFA
Title: 3. Sub-recipient 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: Weakley County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed through to subrecipients.
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: Weakley County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $2,740,577; Special Education Cluster (IDEA) total $1,431,527; Aging Cluster total $136,044.
Title: 5. Pass-through Information for ALN 20.607
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Weakley County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Z-23-THS-352: $4,076; Z-24-THS-363: $1,544.
Title: 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: Weakley County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: 7. 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: Weakley County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for ALN 10.555 is $1,858,594; Total for ALN 84.027 is $1,382,223; Total for ALN 84.173 is $49,304; Total for ALN 84.425 is $3,104,991
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: Weakley 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 a listing of amounts consolidated for administration purposes.