Notes to SEFA
Title: 3. 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: Warren County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance
Cluster Information - Child Nutrition Cluster - $3,581,824; Highway Safety Cluster - $2,455; Special Education Cluster - $2,185,104
Title: 4. 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: Warren County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance
Total for ALN 10.555 - $2,673,140; ALN 21.027 - $8,622,897; ALN 84.027 - $2,104,243; ALN 84.425 - $8,700,189
Title: 5. 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: Warren County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance
Information not available.
Title: 6. 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: Warren County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance
See the table in the notes to the SEFA for a listing of amounts used for consoliadted administration.
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: Warren County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance
See the table in the notes to the SEFA for a listing of amounts paid to subrecipients.