Audit 23676

Title: 6. COVID-19 - Disaster Grants - Public Assistance (Presidentially Declared Accounting Policies: 1. GENERAL The accompanying Schedule of Expenditures of Federal and State Awards presents the activity of all federal and state financial assistance programs of the County of El Paso, Texas (County) for the year ended September 30, 2022. The County's reporting entity is defined in Note 1 to the County's basic financial statements. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Federal and state awards provided to subrecipients are treated as expenditures when paid to the subrecipient. 2. BASIS OF ACCOUNTING The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting which is the same basis as the County's Governmental Fund financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Texas Grant Management Standards. 3. SINGLE AUDIT MAJOR PROGRAM DETERMINATION The Uniform Guidance and the Texas Grant Management Standards prescribe a risk-based approach to determining which federal and state programs are major programs, respectively. The approach includes consideration of current and prior audit experience, oversight by federal or state agencies and pass-through entities, and the inherent risk of the program. 4. REPORTING ENTITY The County, for purposes of the supplementary schedule of expenditures of federal and state awards, includes all the funds of the primary government as defined by the Governmental Accounting Standards Board Statement No. 61, The Financial Reporting Entity: Omnibus an amendment of GASB Nos. 14 and 34. It does not include the operations of the discretely presented component units. The discretely presented component units expended federal and state awards during the year ended September 30, 2022 which are not included in the schedule because the discretely presented component units engaged other auditors to perform an audit in accordance with the Uniform Guidance and the Texas Grant Management Standards. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10% de minimus indirect cost rate, but used the indirect cost rate assigned by the grantor. The amounts reported in the schedule of federal and state expenditures under the COVID-19 -Disaster Grants - Public Assistance (Presidentially Declared Disasters) Program, ALN 97.036, of $4,866,625 in total, were partially incurred in the prior fiscal year ending September 30, 2021. The grants were awarded in fiscal year ending September 30, 2022, and therefore are reported in this year's schedule of federal and state expenditures in accordance with the 2022 Compliance Supplement.