Notes to SEFA
Title: 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 minimis cost rate.
No amounts ($0) were passed-through to subrecipients
Title: Cluster Programs
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 minimis cost rate.
Child Nutrition Cluster total $1,321,973; Special Education Cluster $791,892
Title: 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 minimis cost rate.
Information not available
Title: FAL No. 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 minimis cost rate.
Total for FAL No. 10.555 is $1,039,110; Total for FAL No. 84.027 is $700,224; Total for FAL No. 84.173 is $32,574; Total for FAL No. 84.425 is $4,372,373.
Title: Consolidated Administrative Funds
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 minimis cost rate.
See table in the SEFA for amounts consolidated for administration purposes: Title I: $169,584