Notes to SEFA
Title: Note 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: Note 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.
Forest Service Schools and Roads Cluster total $114,797; Child Nutrition Cluster total $3,033,142; Special Education Cluster total $1,609,580; Medicaid Cluster total $79,583; and Head Start Cluster total $1,315,207.
Title: Note 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 $2,359,151; Total for ALN 21.027 $1,211,839; Total for ALN 84.027 $1,530,934; and Total for ALN 84.425 $11,858,855.
Title: Note 6: 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.
(6) Total for federal GG-24-80307-00 is $257,071. Total state and federal is $631,450.
Title: Note 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: The auditee did not use the de minimis cost rate.
See the table in the notes to the SEFA for amounts paid to subrecepients.