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: Lincoln 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: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Lincoln County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
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: Lincoln County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total is $2,807,201; Special Education Cluster total is $1,059,468; Highway Planning and Construction Cluster total is $2,800.
Title: 6. FAL 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: Lincoln County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for FAL No. 10.555 is $2,035,543; Total for FAL No. 84.027 is $1,017,106; Total for FAL No. 84.173 is $42,362; Total for FAL No. 84,425 is $3,236,803.
Title: 7. 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: Lincoln 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.