Notes to SEFA
Title: (3) 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: Macon 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) Pass-through 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: Macon County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Information not available.
Title: (5) 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: Macon County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Child Nutrition Cluster total $2,968,398; Special Education Cluster total $1,120,666.
Title: (6) FAL 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: Macon County elected not to use the 10% de minimis cost rate permitted in the Uniform Guidance.
Total FAL No. 10.555 is $2,249,854; total FAL No. 84.027 is $1,084,851; total FAL No. 84.425 is $4,480,410.