Title: Note 3: 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: The auditee did not use the de minimis cost rate.
Information not available.
Title: Note 4: 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: The auditee did not use the de minimis cost rate.
Forest Service Schools and Roads Cluster total $80,275; Community Facilities Loans and Grants Cluster total $543; Child Nutrition Cluster total $1,265,023; Special Education Cluster total $529,423; Medicaid Cluster total $9,429; and Head Start Cluster total $614,703.
Title: Note 5: FALN 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: The auditee did not use the de minimis cost rate.
Total for FAL No. 10.555, $907,659; FAL No. 21.019, $16,604; FAL No. 45.310 $21,739;Total FAL No. 84.027 $492,628; Total FALN No. 84.425 $1,681,380.
Title: Note 6: Excess Military Equipment
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During the year ended June 30, 2022, Johnson County received excess military equipment from the U.S. Department of Defense valued at $309,112.
Title: Note 7: 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: The auditee did not use the de minimis cost rate.
Total for federal GG-22-70508-00 is $54,121. Total state and federal is $121,692.
Title: Note 8: 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: The auditee did not use the de minimis cost rate.
See SEFA for table of subrecipients.
Title: Note 9: 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: The auditee did not use the de minimis cost rate.
See SEFA for table of consolidated administration.