Notes to SEFA
Title: Note 3 - Women, Infants and Children's Program
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state grant activity of the City under programs of the federal and state government for the year ended September 30, 2022. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Uniform Guidance and Texas Grant Management Standards. Because the schedule presents on a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City. The City accounts for awards under federal and state programs in the General, Capital Projects, and Special Revenue governmental funds. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Passthrough entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Note 2 - De Minimis Cost Rate. The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Women, Infants and Childrens program distributes Electronic Benefit Transfer (EBT) cards as part of its operations. The number of cards on hand as of September 30, 2022 is 227. There is no monetary value to these cards until issued.