Notes to SEFA
Title: 3. Pass-through Iinformation
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Smith County Elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Information not available.
Title: 4. 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: Smith 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 paid to recipients.
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: Smith County Elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $1,772,280; Special Education Cluster total $847,317; Aging Cluster total $30,304.
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: Smith County Elected not to use the 10% de minimus cost rate permitted in the Uniform Guidance.
Total for ALN No. 10.555 is $1,300,722; Total for ALN No. 14.228 is $370,587; Total for ALN No. 15.226 is $20,232; Total for ALN No. 21.027 is $24,858; Total for ALN No. 84.027 is $818,127; Total for ALN No. 84.173 is $29,190; Total for ALN No. 84.425 is $3,427,235; Total for ALN No. 93.959 is $138,517.
Title: 7. Amounts Transferred
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Smith 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 transferred between federal programs.
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: Smith 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 used for consolidated administration.