Notes to SEFA
Title: 5. Clusters
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Coffee County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $3,552,565; Special Education Cluster total $1,127,401.
Title: 6. Federal Assistance Listings (FAL) Number Totals
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Coffee County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for FAL No. 10.555 is $2,782,186; total for FAL No. 84.425 is $4,080,745.
Title: 3. Subrecipients
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Coffee County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
No amounts ($0) were passed-through to subrecipients.
Title: 4. Pass-through Information
Accounting Policies: The schedule is presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Coffee County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.