Title: BASIS OF PRESENTATION
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
The accompanying schedule of expenditures of federal and state awards (the "Schedule") includes the
Title: BASIS OF PRESENTATION
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
federal and state award activity of the County of Duval, Texas, (County) under programs of the federal
Title: BASIS OF PRESENTATION
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
government and State of Texas for the year ended September 30, 2023. The information in this Schedule
Title: BASIS OF PRESENTATION
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
is presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations Part 200,
Title: BASIS OF PRESENTATION
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
Title: BASIS OF PRESENTATION
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
(Uniform Guidance) and the Texas Uniform Grant Management Standards (UGMS). Because the
Title: BASIS OF PRESENTATION
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
Schedule presents only a selected portion of the operations of the County, it is not intended to and does
Title: BASIS OF PRESENTATION
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
not present the financial position, changes in net position of the County.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
expenditures are recognized following, as applicable, the cost principles contained in the Uniform
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
Guidance, or UGMS, wherein certain types of expenditures are not allowable or are limited as to
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
reimbursements. Negative accounts shown in the Schedule represent adjustments or credits made in the
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
normal course of business to amounts reported as expenditures in the prior year.
Title: RELATIONSHIPS TO FEDERAL AND STATE FINANCIAL REPORTS
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
Amounts reported in the Schedule may not agree with the amounts reported in the related Federal/State
Title: RELATIONSHIPS TO FEDERAL AND STATE FINANCIAL REPORTS
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
financial reports filed with grantor agencies because of accruals which would be included in the next
Title: RELATIONSHIPS TO FEDERAL AND STATE FINANCIAL REPORTS
Accounting Policies: EXPENDITURES REPORTED IN HE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE, THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, OR UGMS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENTS. NEGATIVE ACCOUNTS SHOWN IN THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN THE PRIOR YEAR.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance.
report filed with the agencies.