FAC Explorer

Audit 310344

FY End
2023-09-30
Total Expended
$1.24M
Findings
0
Programs
3
Organization: Swisher County, Texas (TX)
Year: 2023 Accepted: 2024-06-27
Auditor: Doshier Pickens & Francis LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
93.600 Head Start $767,079 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $407,123 - 0
10.558 Child and Adult Care Food Program $63,116 - 0

Contacts

Name Title Type
E2SKWRNRFGJ6 Jolina Flowers Auditee
8069952204 John Merriss Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Swisher County, Texas and is presented on the accrual basis of accounting. The information in these schedules are 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). Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the County’s basic financial statements. De Minimis Rate Used: N Rate Explanation: The County has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Swisher County, Texas and is presented on the accrual basis of accounting. The information in these schedules are 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). Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the County’s basic financial statements.
Title: Indirect Cost Rate Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Swisher County, Texas and is presented on the accrual basis of accounting. The information in these schedules are 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). Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the County’s basic financial statements. De Minimis Rate Used: N Rate Explanation: The County has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The County has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.