Notes to SEFA
Title: Note 3: 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 $1,818,976; Highway Safety Cluster total $9,896; Special Education Cluster total $1,435,936; Highway Planning and Construction Cluster total $856; Aging Cluster total $19,048; Medicaid Cluster total $6,165.
Title: Note 4: 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.
FAL Totals: FAL No. 10.555, $1,470,943; FAL No. 84.027, $1,392,673; FAL No. 84.173, $43,263; FAL No. 84.425, $3,892,145; FAL No. 93.044, $19,048.
Title: Note 5: 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.
See notes to SEFA for table of amounts of consolidated administration
Title: Note 6: Subreceipients
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.