Notes to SEFA
Title: GENERAL
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards presents the activity of all
applicable federal and state awards programs of Kaufman County, Texas. The County’s reporting entity
is defined in Note 2 (c) of the basic financial statements. Federal and state awards received directly from
federal and state agencies, as well as awards passed through other government agencies, are included
on the Schedule of Expenditures of Federal and State Awards.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to apply the de minimus indirect cost rate as allowed in the Uniform
Guidance.
The accompanying Schedule of Expenditures of Federal and State Awards presents the activity of all
applicable federal and state awards programs of Kaufman County, Texas. The County’s reporting entity
is defined in Note 2 (c) of the basic financial statements. Federal and state awards received directly from
federal and state agencies, as well as awards passed through other government agencies, are included
on the Schedule of Expenditures of Federal and State Awards.
Title: BASIS OF ACCOUNTING
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards presents the activity of all
applicable federal and state awards programs of Kaufman County, Texas. The County’s reporting entity
is defined in Note 2 (c) of the basic financial statements. Federal and state awards received directly from
federal and state agencies, as well as awards passed through other government agencies, are included
on the Schedule of Expenditures of Federal and State Awards.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to apply the de minimus indirect cost rate as allowed in the Uniform
Guidance.
The accompanying Schedule of Expenditures of Federal and State Awards is presented using the
modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 2
(c) of the basic financial statements.
Title: INDIRECT COSTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards presents the activity of all
applicable federal and state awards programs of Kaufman County, Texas. The County’s reporting entity
is defined in Note 2 (c) of the basic financial statements. Federal and state awards received directly from
federal and state agencies, as well as awards passed through other government agencies, are included
on the Schedule of Expenditures of Federal and State Awards.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to apply the de minimus indirect cost rate as allowed in the Uniform
Guidance.
The County did not elect to apply the de minimus indirect cost rate as allowed in the Uniform
Guidance.
Title: SUBRECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards presents the activity of all
applicable federal and state awards programs of Kaufman County, Texas. The County’s reporting entity
is defined in Note 2 (c) of the basic financial statements. Federal and state awards received directly from
federal and state agencies, as well as awards passed through other government agencies, are included
on the Schedule of Expenditures of Federal and State Awards.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to apply the de minimus indirect cost rate as allowed in the Uniform
Guidance.
None of the federal or state funding received by the County was passed through to subrecipients.