Notes to SEFA
Title: 3. Clusters
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) Haywood County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidence.
(3) Child Nutrition Cluster total $2,205,561; Special Education Cluster total $966,947.
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) Haywood County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidence.
Information not available.
Title: 5. Federal Assistance Listings (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) Haywood County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidence.
(5) Total for FAL No. 10.555 is $1,525,414; Total for FAL No. 84.027 is $903,709; Total for FAL No. 84.173 is $63,238; Total for FAL No. 84.425 is $4,558,265; Total for FAL No. 93.558 is $171,335.
Title: 6. Subrecipients
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) Haywood County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidence.
(6) No amounts ($0) were passed-through to subrecipients.