Notes to SEFA
Title: (3) Pass-through Entity Identifying Number
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: (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.
Child Nutrition Cluster total $2,504,675; Highway Safety Cluster total $28,260; Special Education Cluster total $1,173,965.
Title: (5) Pass-through 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.
Z22THS112: $10,370; Z23THS106: $17,890.
Title: (6) Federal Assistance Listing 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 is $1,801,402; Total for FAL No. 84.027 is $1,143,828; Total for FAL No. 84.425 is $2,944,136.
Title: (7) 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 the table in the SEFA. The following amounts were passed-through subrecipients: Lawrence County School Department is $6,542; Lincoln County School Department is $8,318; Fayetteville City School District is $2,772; Tullahoma City School District is $6,476.