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: 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.
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 $41,280; Child Nutrition Cluster total $4,460,580; Special Education Cluster total $2,758,539.
Title: Note 6: Multiple Pass-through Identifying 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.
FAL No. 10.557: GG-19-60613: $204,733; GG-22-72192: $528,577. FAL No. 16.540: 61342: $9,000; 56486 $53,720. FAL No. 93.323: GG-20-68024-00: $1,959,022: 22-820000: $620,301. FAL No. 93.940: GG-20-66450-00: $5,899; GG-21-68972-00: $56,215. FAL No. 93.575: 63187: $3,748; 71568: $30,075. FAL No. 93.994: GG-21-65131-00: $49,961; GG-22-70983-00: $195,159.
Title: Note 7: 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.
Totals for FAL No. 10.555, $3,562,885; FAL No. 84.027, $2,730,072; FAL No. 84.173, $28,467; FAL No. 84.425, $3,203,809; FAL No. 93.268, $707,042.
Title: Note 8: 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, Sullivan County received excess military equipment from the U.S. Department of Defense valued at $25,200.
Title: Note 9: 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 the table in the notes to the SEFA for totals of consolidated administration.