Title: NOTE 3 - BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the accompanying Schedule of Expenditures of Federal Awards (Schedule) are reported on the accrual basis of accounting and accordingly, all significant receivables, payables, and other liabilities are included. Where applicable, such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures of Coronavirus Recovery Funds are reported on the accrual basis of accounting and are recognized following the U.S. Treasurys cost guidelines for State and Local Fiscal Recovery Funds.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
General. The Schedule includes the federal grant activity of Houston County, Texas under programs of the federal government for the year ended September 30, 2022. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Houston County, Texas, it is not intended to and does not present the financial position, changes in net position, or cash flows of Houston County, Texas.Relationship to Federal Financial Reports. For some grants, amounts included in federal financial reports filed by the County with grantor agencies are reported on the cash basis. Accordingly, the related cash basis reports may not agree with amounts reported in the accompanying Schedule.
Title: NOTE 4 - PRESENTATION OF EXPENDITURES
Accounting Policies: Expenditures reported on the accompanying Schedule of Expenditures of Federal Awards (Schedule) are reported on the accrual basis of accounting and accordingly, all significant receivables, payables, and other liabilities are included. Where applicable, such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures of Coronavirus Recovery Funds are reported on the accrual basis of accounting and are recognized following the U.S. Treasurys cost guidelines for State and Local Fiscal Recovery Funds.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures included in the Schedule are reported exclusive of non-federal matching funds.
Title: NOTE 5 EXPENDITURES OF FEMA DISASTER FUNDS
Accounting Policies: Expenditures reported on the accompanying Schedule of Expenditures of Federal Awards (Schedule) are reported on the accrual basis of accounting and accordingly, all significant receivables, payables, and other liabilities are included. Where applicable, such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures of Coronavirus Recovery Funds are reported on the accrual basis of accounting and are recognized following the U.S. Treasurys cost guidelines for State and Local Fiscal Recovery Funds.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Consistent with FEMA guidelines providing for the reporting of Federal expenditures based on the year of award, expenditures reported in the Schedule include amounts expended in the Countys fiscal year ending September 30, 2019 for FEMA Disaster funds awarded in the Countys fiscal year ending September 30, 2022. The expenditures are summarized by year as follows: 09/30/19 09/30/20 09/30/21 09/30/22 TotalPA 4416$3,186$-$-$-$3,186
Title: NOTE 6 - OTHER
Accounting Policies: Expenditures reported on the accompanying Schedule of Expenditures of Federal Awards (Schedule) are reported on the accrual basis of accounting and accordingly, all significant receivables, payables, and other liabilities are included. Where applicable, such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures of Coronavirus Recovery Funds are reported on the accrual basis of accounting and are recognized following the U.S. Treasurys cost guidelines for State and Local Fiscal Recovery Funds.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Pass-through entity identifying numbers are presented where available.