Notes to SEFA
Title: 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: 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: 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.
Child Nutrition Cluster total $1,756,359; Highway Safety Cluster total $15,753; Special Education Cluster total $726,301.
Title: 6. 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: The auditee did not use the de minimis cost rate.
Total for FAL No. 10.555 is $1,261,641; Total for FAL No. 84.027 is $695,717; Total for FAL No. 84.425 is $1,791,494.
Title: 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.
National School Lunch Program $1,088,925; Supply Chain Assistance $38,869; Emergency Operational Cost Reimbursement Program $21,034.
Title: 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.
National School Lunch Program: Commodities (Non-Cash Assistance) $109,391 and Commodities Rebate $3,422.
Title: 9. Consolidated Administrative Costs
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 amounts consolidated for administrative purposes.