Notes to SEFA
Title: 3. Information Not Available
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Sevier County did not use the de minimis cost rate.
Information not available.
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: Sevier County did not use the de minimis cost rate.
Child Nutrition Cluster total $7,317,507; Highway Safety Cluster total $19,389; Special Education Cluster total $3,670,026; Aging Cluster total $132,499; Medicaid Cluster total $70,504.
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: Sevier County did not use the de minimis cost rate.
Total for ALN 10.555 is $5,676,722; ALN 21.027 is $2,205,130; ALN 84.425 is $4,342,380; ALN 93.959 is $194,717.
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: Sevier County did not use the de minimis cost rate.
Contract numbers for ALN 97.042 are 34101-22623: $50,774; 34101-32823: $44,828.
Title: 7. 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: Sevier County did not use the de minimis cost rate.
No amounts ($0) were passed-through to subrecipients.
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: Sevier County did not use the de minimis cost rate.
See the table in the notes to the SEFA for a listing of amounts used for consolidated administration.