FAC Explorer

Audit 306305

FY End
2023-09-30
Total Expended
$2.50M
Findings
0
Programs
9
Organization: Lamar County, Texas (TX)
Year: 2023 Accepted: 2024-05-15
Auditor: Malnory McNeal and Company PC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.23M Yes 0
97.067 Homeland Security Grant Program $72,897 - 0
15.226 Payments in Lieu of Taxes $60,647 - 0
21.032 Local Assitance and Tribal Consistency Fund $57,171 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,731 - 0
93.658 Foster Care_title IV-E $6,974 - 0
16.606 State Criminal Alien Assistance Program $3,262 - 0
14.239 Home Investment Partnerships Program $1,700 - 0
15.659 National Wildlife Refuge Fund $246 - 0

Contacts

Name Title Type
L61SFTBGHBF4 Kayla Hall Auditee
9037372416 Johnna McNeal Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Full accrual Basis of accounting De Minimis Rate Used: N Rate Explanation: The County has elected not to use the de minimis indirect cost rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Lamar County, Texas (the "County"), under programs of the federal government for the year ended September 30, 2023.The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net assets of the County.
Title: Summary of Significant Accounting Policies Accounting Policies: Full accrual Basis of accounting De Minimis Rate Used: N Rate Explanation: The County has elected not to use the de minimis indirect cost rate allowed under Uniform Guidance. Expenditures reported on the Schedule are reported on the full 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. Pass-through entity identifying numbers are presented where available.
Title: Indirect Cost Rate Accounting Policies: Full accrual Basis of accounting De Minimis Rate Used: N Rate Explanation: The County has elected not to use the de minimis indirect cost rate allowed under Uniform Guidance. The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Program Costs/Matching Contributions Accounting Policies: Full accrual Basis of accounting De Minimis Rate Used: N Rate Explanation: The County has elected not to use the de minimis indirect cost rate allowed under Uniform Guidance. The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the County's portion, may be more than shown.