Notes to SEFA
Title: SUBRECIPIENT 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: Chester County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
Title: 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: Chester County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $1,483,140; Special Education Cluster total $647,001.
Title: 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: Chester County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: FAL NUMBER 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: Chester County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for FAL No. 10.555 is $955,297; Total for FAL No. 84.027 is $631,873; Total for FAL No. 84.173 is $15,128; Total for FAL No. 84.425 is $2,418,177.
Title: 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: Chester County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
The following amounts were consolidated for administration purposes: 84.010 - $25,322.