Notes to SEFA
Title: 3. Cluster Totals
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
(3) Child Nutrition Cluster total $2,864,798; Highway Safety Cluster total $18,102; Special Education Cluster total $1,015,843; Aging Cluster total $39,049.
Title: 4. Pass-through Information
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
(4) Information not available.
Title: 5. Federal Assistance Listing (FAL) Number Totals
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
(5) Total for FAL No. 10.555 is $2,206,141; Total for FAL No. 84.027 is $963,726; Total for FAL No. 84.173 is $52,117; Total for FAL No. 84.425 is $3,601,854; Total for FAL No. 93.044 is $35,562.
Title: 6. Excess Military Equipment
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
(6) During the year ended June 30, 2022, Hardin County received excess military equipment from the U.S. Department of Defense valued at $120,943.
Title: 7. Subrecipient Information
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
(7) No amounts ($0) were passed-through to subrecipients.
Title: 8. Consolidated Administration Amounts
Accounting Policies: (1) Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: (2) Hardin County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
See the table in the notes to the SEFA for amounts consolidated for administration purposes.