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: Jackson County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed-through to subrecipients.
Title: 4. Clusters
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Jackson County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $1,297,151; Special Education Cluster total $472,284; Aging Cluster total $10,080.
Title: 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: Jackson County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Total for ALN 10.555 is $930,831; Total for ALN 21.027 is $1,114,591, Total for ALN 84.425 is $2,029,822.
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: Jackson County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Information not available.
Title: 7. 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: Jackson County elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
See the table in the notes to the SEFA for a listing of amounts consolidated for administrative purposes.