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) Lauderdale County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
(3) Child Nutrition Cluster total $3,218,396; CDBG-Disaster Recovery Grants-Pub. L. No. 113-2 Cluster total $1,655; Special Education Cluster total $1,335,690.
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) Lauderdale 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) 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) Lauderdale County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
(5) Total for FAL No. 10.555 is $2,188,430; Total for FAL No. 84.027 is $1,265,606; Total for FAL No. 84.425 is $5,006,567;Total for FAL No. 93.558 is $436,874.
Title: 6. 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) Lauderdale 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 provided to subrecipients.
Title: 7. 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) Lauderdale 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.