Notes to SEFA
Accounting Policies: 1. The accompanying schedule of expenditures of federal and state awards includes the federal grant activityand state grant activity of the County and is presented on the modified cash basis of accounting. Theinformation in this schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (OMB Uniform Guidance) and Texas Uniform Grant ManagementStandards (UGMS); as applicable. Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the basic financial statements.Federal and state awards provided to sub-recipients are treated as expenditures when paid to the subrecipient.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.