Notes to SEFA
Title: Note 3: 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: 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 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.
Forest Service Schools and Roads Cluster total $126,244; Child Nutrition Cluster total $3,328,180; Special Education Cluster total $1,134,573; Medicaid Cluster total $32,650; and Head Start Cluster total $1,292,410.
Title: Note 6: FALN 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 FAL No. 10.555 $2,630,059; Total for FAL No. 84.027 $1,065,244; Total for FAL No. 84.173 $69,329; Total for FAL No. 84.425 $4,818,137; Total for FAL No. 93.600 $1,292,410.
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.
Total for federal GG-22-70735-00 is $175,552. Total state and federal is $435,230.