Title: 3. Sub-recipient Information
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
No amounts ($0) were passed-through to subrecipients.
Title: 4. Cluster totals
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
Child Nutrition Cluster total $2,310,219; Special Education Cluster (IDEA) total $992,244; Aging Cluster total $26,209.
Title: 5. Pass-through Information - ALN 20.607
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
Z23THS118: $9,305; Z24THS123: $6,811
Title: 6. Pass-through Information
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
Information not available.
Title: 7. Pass-through Information 97.042
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
34101-21723: $5,200; 34101-38223: $38,740.
Title: 8. Pass-through Information - ALN 97.044
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
EMW-2021-FP-00439: $11,949; EMW-2022-FG-05233: $232,476; EMW-2022-FG-07635: $322,857; EMW-2022-FG-07530: $189,486.
Title: 9. ALN Totals
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
Total for ALN No. 10.555 is $1,721,313; Total for ALN No. 21.027 is $76,634; Total for ALN No. 84.027 is $958,241; Total for ALN No. 84.425 is $2,340,784.
Title: 10. School-Wide Program
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
See the table in the notes to the SEFA for amounts used for school-wide program.
Title: 11. Consolidated Administration
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
See the table in the notes to the SEFA for amounts consolidated for administration purposes.
Title: 12. Excess Military Equipment
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% minimis cost rate permitted in the Unirform Guidance.
During the year, Hardin County received excess military equipment valued at $24,657.