Notes to SEFA
Title: 3. 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) Dyer 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. Cluster Programs
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) Dyer County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total is $2,201,419; Food Distribution Cluster total is $98,434; Special Education Cluster total is $1,158,704; Aging Cluster total is $50,200.
Title: 5. 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) Dyer County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available
Title: 6. Federal Assistance Listings (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) Dyer County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total for FAL No. 10.555 is $1,636,697; Total for FAL No. 84.027 is $1,116,266; Total for FAL No. 84.173 is $42,438; Total for FAL No. 84.425 is $4,684,184; Total for FAL No. 93.558 is $255,485.