Notes to SEFA
Title: 3. Passed-through to 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: The auditee did not use the de minimus cost rate.
No amounts ($0) were passed through to subrecipients.
Title: 4. Pass-through identifying number
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimus cost rate.
Information not available.
Title: 5. 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: The auditee did not use the de minimus cost rate.
Child Nutrition Cluster total $351,997; Highway Safety Cluster total $9,121; Special Education Cluster total $244,508.
Title: 6. 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: The auditee did not use the de minimus cost rate.
Total for ALN 10.555 is $279,761; Total for ALN 84.027 is $227,782; Total for ALN 84.173 is $16,726; Total for ALN 93.354 is $14,457; Total for ALN 97.042 is $133,302 .
Title: 7. Pass-through entity identifying number
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimus cost rate.
Z23THS182: $3,551; Z23THS183: $3,135; Z24THS191: $2,435.