Audit 326688

Title: Note A – Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Dallas County System of Services, Inc. and is presented on the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: Dallas County System of Services, Inc. elected to use the 10% de-minimus indirect cost rate as allowed under Uniform Guidance for grants allowing indirect costs. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Dallas County System of Services, Inc. and is presented on the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.

Title: Note B – De Minimus Cost Rate Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Dallas County System of Services, Inc. and is presented on the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: Dallas County System of Services, Inc. elected to use the 10% de-minimus indirect cost rate as allowed under Uniform Guidance for grants allowing indirect costs. Dallas County System of Services, Inc. elected to use the 10% de-minimus indirect cost rate as allowed under Uniform Guidance for grants allowing indirect costs.