Notes to SEFA
Title: 3. Subrecipients
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Crockett County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed-through to subrecipients.
Title: 4. Clusters
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Crockett County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $1,758,922; Special Education Cluster total $550,624; Aging Cluster total $72,340.
Title: 5. Pass-through Information
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Crockett County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: 6. Federal Assistance Listings Number totals
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Crockett County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for FAL No. 10.555 is $1,269,688; Total for FAL No. 84.027 is $530,801; Total for FAL No. 84.173 is $19,823; Total for FAL No. 84.425 is $1,182,339; Total for FAL No. 93.558 is $160,291.
Title: 7. Consolidated Administration
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Crockett County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
See the table in the SEFA for amounts consolidated for administrative purposes.