Title: Basic Financial Statements
Accounting Policies: The accompanying Schedule of State/Federal Awards presents the activity of all State and Federal Awards programs of
Nueces County, Texas. The reporting entity, Nueces County (the County) was created and organized by the State of
Texas in 1846 from San Patricio County. The principal city and county seat is the City of Corpus Christi. Nueces County
operates as a subdivision of the State of Texas and is governed by the Commissioners Court. All State and Federal
Awards received directly from Federal agencies and passed through to other governmental agencies are included on the
schedule. The accompanying Schedule of State/Federal Awards is presented using the modified accrual basis of accounting. Grant
revenues are recognized as soon as all eligibility requirements imposed by the provider have been met. Revenues are
considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities
of the current period. For this purpose, the County considers revenues to be available if they are collected within 120
days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under
accrual accounting.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to apply the 10% de Minimum indirect cost rate.
State and Federal Awards revenues are reported in the County’s basic financial statements as follows:
Special Revenue Funds Federal State Total
$11,750,087 $ 2,684,087 $14,434,469
(13) $ 612,982 (13) $ 1,360,599
(19) 125,035 (19) -0-
(20) 9,783,780 (20) 1,323,7834
(37) 1,228,290 (37) -0-
Federal $ 11,750,087 State $ 2,684,382
General Fund (11) 695,655 233,935 929,590
Commodities (11) 1,909 -0- 1,909
TOTAL $12,447,651 $2,918,317 $15,365,968
Title: Relationship to State/Federal Financial Reports
Accounting Policies: The accompanying Schedule of State/Federal Awards presents the activity of all State and Federal Awards programs of
Nueces County, Texas. The reporting entity, Nueces County (the County) was created and organized by the State of
Texas in 1846 from San Patricio County. The principal city and county seat is the City of Corpus Christi. Nueces County
operates as a subdivision of the State of Texas and is governed by the Commissioners Court. All State and Federal
Awards received directly from Federal agencies and passed through to other governmental agencies are included on the
schedule. The accompanying Schedule of State/Federal Awards is presented using the modified accrual basis of accounting. Grant
revenues are recognized as soon as all eligibility requirements imposed by the provider have been met. Revenues are
considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities
of the current period. For this purpose, the County considers revenues to be available if they are collected within 120
days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under
accrual accounting.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to apply the 10% de Minimum indirect cost rate.
Amounts reported in the Schedule of State/Federal Awards are in agreement with the amounts reported in the related
Federal financial reports filed with grantor agencies. The schedule of expenditures of federal/state awards is presented
for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Uniform Guidance, and by
the Texas Grant Management Standards issued by the Governor’s Office of Budget and Planning and is also not a
required part of the financial statements.
Title: Commodities Valuation
Accounting Policies: The accompanying Schedule of State/Federal Awards presents the activity of all State and Federal Awards programs of
Nueces County, Texas. The reporting entity, Nueces County (the County) was created and organized by the State of
Texas in 1846 from San Patricio County. The principal city and county seat is the City of Corpus Christi. Nueces County
operates as a subdivision of the State of Texas and is governed by the Commissioners Court. All State and Federal
Awards received directly from Federal agencies and passed through to other governmental agencies are included on the
schedule. The accompanying Schedule of State/Federal Awards is presented using the modified accrual basis of accounting. Grant
revenues are recognized as soon as all eligibility requirements imposed by the provider have been met. Revenues are
considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities
of the current period. For this purpose, the County considers revenues to be available if they are collected within 120
days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under
accrual accounting.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to apply the 10% de Minimum indirect cost rate.
The Juvenile Probation Department receives allotments of donated commodity items from the United States Department
of Agriculture. A unit cost list provided by the Department is used to determine the valuation of the Federal/State
financial assistance. Ending inventory is valued at cost.
Title: Requests for Information
Accounting Policies: The accompanying Schedule of State/Federal Awards presents the activity of all State and Federal Awards programs of
Nueces County, Texas. The reporting entity, Nueces County (the County) was created and organized by the State of
Texas in 1846 from San Patricio County. The principal city and county seat is the City of Corpus Christi. Nueces County
operates as a subdivision of the State of Texas and is governed by the Commissioners Court. All State and Federal
Awards received directly from Federal agencies and passed through to other governmental agencies are included on the
schedule. The accompanying Schedule of State/Federal Awards is presented using the modified accrual basis of accounting. Grant
revenues are recognized as soon as all eligibility requirements imposed by the provider have been met. Revenues are
considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities
of the current period. For this purpose, the County considers revenues to be available if they are collected within 120
days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under
accrual accounting.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to apply the 10% de Minimum indirect cost rate.
This financial report is designed to provide a general review of Nueces County’s State and Federal Financial Awards for
the Fiscal Year Ended September 30, 2023. Questions concerning any of the information provided in this report or
requests for additional financial information should be addressed to:
Dale Atchley, CPA Janie Garcia
County Auditor Supervisor Payroll and Grants
901 Leopard St., Rm. 304 901 Leopard St., Rm. 304
Corpus Christi, Texas 78401 Corpus Christi, Texas 78401
(361) 888-0556 Phone (361) 888-0612 Phone
(361) 888-0584 Fax (361) 888-0584 Fax