Notes to SEFA
Title: BASIS OF ACCOUNTING
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal
financial assistance programs of Navarro County, Texas, for the year ended September 30, 2023. The
County’s reporting entity is defined in Note 1 to the County’s financial statements. Federal financial
assistance received directly from federal agencies and other agencies are included in the Schedule of
Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform
Guidance.
The accompanying Schedule of Expenditures of Federal Awards is presented using the modified
accrual basis of accounting, which is described in Note 1 to the County’s financial statements.
Title: PASS-THROUGH EXPENDITURES
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal
financial assistance programs of Navarro County, Texas, for the year ended September 30, 2023. The
County’s reporting entity is defined in Note 1 to the County’s financial statements. Federal financial
assistance received directly from federal agencies and other agencies are included in the Schedule of
Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform
Guidance.
None of the federal programs expended by the County were provided to subrecipients
Title: RECONCILIATION OF HIDTA FEDERAL REVENUES AND THE AMOUNT OF PROGRAM
EXPENDITURES ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal
financial assistance programs of Navarro County, Texas, for the year ended September 30, 2023. The
County’s reporting entity is defined in Note 1 to the County’s financial statements. Federal financial
assistance received directly from federal agencies and other agencies are included in the Schedule of
Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform
Guidance.
The following is the reconciliation of HIDTA federal revenues and the HIDTA expenditures reported on
the Schedule of Expenditures of Federal Awards for the fiscal year:
Intergovernmental revenue - HIDTA Fund on the Statement of Revenues,
Expenditures and Changes in Fund Balance of Governmental Funds $ 4,509,857
HIDTA program income (1,511,048)
HIDTA program federal expenditures on the Schedule of Expenditures
of Federal Awards $ 2,998,809