Notes to SEFA
Title: Note 3: Pass-through to 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: Lawrence County elected not to use the 10% minimis cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed-through to subrecipients.
Title: Note 4: Pass-through Identifying Number
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Lawrence County elected not to use the 10% minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: Note 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: Lawrence County elected not to use the 10% minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $4,696,986; Special Education Cluster total $1,849,117; CCDF Cluster total $68,356.
Title: Note 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: Lawrence County elected not to use the 10% minimis cost rate permitted in the Uniform Guidance.
Total for ALN No. 10.555 is $3,471,132; Total for ALN No. 84.027 is $1,786,176; Total for ALN No. 84.425 is $6,857,304; Total for ALN No. 93.959 is $75,964.
Title: Note 7: 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: Lawrence County elected not to use the 10% minimis cost rate permitted in the Uniform Guidance.
See the table in the notes to the SEFA for a listing of amounts used for consolidated for administrative purposes.