Title: Note 3: Information not Available
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.
Child Nutrition Cluster total $6,000,495; Highway Planning and Construction Cluster total $156,251; Highway Safety Cluster total $156,492; Special Education Cluster total $2,900,429; Medicaid Cluster total $19,934.
Title: Note 5: Total FALN
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 $4,765,856; Total for FAL No 84.027 is $2,756,017; Total for FAL No 84.173 is $144,412; Total for FAL No 84.425 is $6,523,905.
Title: Note 6: Excess Military Equipment
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.
During the year ended June 30, 2022, Blount County received excess military equipment from the U.S. Department of Military valued at $19,631.
Title: Note 7: 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.
Z-21-THS028: $15,698; Z-22-THS029: $18,669.
Title: Note 8: 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.
Z-21-THS025: $12,324; Z-21-THS027: $7,366; Z-21-THSO26: $48,160; Z-22-THS026: $39,388; Z-22-THS027: $3,796; Z-22-THSO28: $45,458.
Title: Note 9: 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.