Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule of Federal and State Awards are reported on 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 available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. Expenditures generally are recorded when a
liability is incurred, as under accrual accounting.
De Minimis Rate Used: N
Rate Explanation: N/A
The accompanying schedule of expenditures of Federal and State Awards presents the activity of all Federal
and State Awards programs of Starr County, Texas. 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) and by the State of Texas Single Audit Circular issued by the Governor's Office of Budget and
Planning and is also not a required part of the financial statements. Therefore, some amounts presented in
this schedule may differ from amounts presented in or used in the preparation of the basic financial
statements.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule of Federal and State Awards are reported on 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 available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. Expenditures generally are recorded when a
liability is incurred, as under accrual accounting.
De Minimis Rate Used: N
Rate Explanation: N/A
Expenditures reported on the Schedule of Federal and State Awards are reported on 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 available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. Expenditures generally are recorded when a
liability is incurred, as under accrual accounting.
Title: Indirect Cost Rate
Accounting Policies: Expenditures reported on the Schedule of Federal and State Awards are reported on 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 available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. Expenditures generally are recorded when a
liability is incurred, as under accrual accounting.
De Minimis Rate Used: N
Rate Explanation: N/A
The Uniform Guidance allows an organization to elect a 10% de minimums indirect cost rate. For the year
ended September 30, 2023, the County did not elect to use this rate.
Title: Sub-Recipients
Accounting Policies: Expenditures reported on the Schedule of Federal and State Awards are reported on 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 available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. Expenditures generally are recorded when a
liability is incurred, as under accrual accounting.
De Minimis Rate Used: N
Rate Explanation: N/A
During the year ended September 30, 2023, the County had no sub-recipients.
Title: Federal Loans and Loan Guarantees
Accounting Policies: Expenditures reported on the Schedule of Federal and State Awards are reported on 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 available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. Expenditures generally are recorded when a
liability is incurred, as under accrual accounting.
De Minimis Rate Used: N
Rate Explanation: N/A
During the year ended September 30, 2023, the County had no outstanding federal loans payable or loan
guarantees.
Title: Federally Funded Insurance
Accounting Policies: Expenditures reported on the Schedule of Federal and State Awards are reported on 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 available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. Expenditures generally are recorded when a
liability is incurred, as under accrual accounting.
De Minimis Rate Used: N
Rate Explanation: N/A
During the year ended September 30, 2023, the County had no federally funded insurance.
Title: Noncash Awards
Accounting Policies: Expenditures reported on the Schedule of Federal and State Awards are reported on 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 available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. Expenditures generally are recorded when a
liability is incurred, as under accrual accounting.
De Minimis Rate Used: N
Rate Explanation: N/A
During the year ended September 30, 2023, the County did not have any federal awards in the form of
noncash assistance.