Notes to SEFA
Title: 3. 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: The auditee 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: The auditee did not use the de minimis cost rate
Child Nutrition Cluster total $3,305,334; Special Education Cluster total $851,932; Medicaid Cluster total $13,453.
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: The auditee did not use the de minimis cost rate
Total for ALN 10.555 is $2,250,612; Total for ALN 21.027 is $1,135,197; Total for ALN 84.027 is $810,502; Total for ALN 84.173 is $41,430; Total for ALN 84.425 is $3,448,369.
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: The auditee did not use the de minimis cost rate
See notes to SEFA for table of consolidated administration
Title: 7. Subrecipient Amounts
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 minimis cost rate
See notes to SEFA for table of subrecipient amounts