Notes to SEFA
Title: Note 1
Accounting Policies: Basis of Presentation: Accrual Basis of Accounting
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Basis of Presentation: The schedule is presented using the accrual basis of accounting.
Title: Note 2
Accounting Policies: Basis of Presentation: Accrual Basis of Accounting
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Indirect Cost Rate: The Town of Rogersville has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 3
Accounting Policies: Basis of Presentation: Accrual Basis of Accounting
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Information not available
Title: Note 4
Accounting Policies: Basis of Presentation: Accrual Basis of Accounting
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Special Ed Cluster Total $123,880
Title: Note 5
Accounting Policies: Basis of Presentation: Accrual Basis of Accounting
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
ARP & COVID-19 Cluster Total $854,688