Notes to SEFA
Title: Note 3. Passed-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: The auditee did not use the de minimis cost rate.
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: The auditee did not use the de minimis cost rate.
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: The auditee did not use the de minimis cost rate.
Child Nutrition Cluster total $6,043,079; Special Education Cluster total $2,586,530.
Title: Note 6: Totals for FAL Numbers
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 FAL No. 10.555 is $4,449,856; Total for FAL No. 84.027 is $2,523,791; Total for FAL No. 84.173 is $62,739; Total for FAL No. 84.425 is $11,054,881.
Title: Note 7: Pass-through EINs for FAL No. 20.607
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.
Z22THS016: $536; Z23THS017: $1,962.
Title: Note 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: The auditee did not use the de minimis cost rate.
The following amounts were consolidated for administration purposes: Title I Grants to Local Educational Agencies FAL No. 84.010 $147,285; Rural Education FAL No. 84.358 $2,900; and Supporting Effective Instruction State Grant 84.367 $20,000. Total amounts consolidated for administrative purposes is $170,185. See table in the notes to the SEFA.