Title: 5. Matching Requirements
Accounting Policies: 1. GENERAL
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Brewster County, Texas (County) under programs of the federal government for the year ended September 30, 2021. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
2. BASIS OF ACCOUNTING
The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is the same basis as the County’s Governmental Fund financial statements. Federal grants are considered to be earned to the extent of expenditures made under the provisions of the grant, and, accordingly, when such funds are received, they are recorded as unearned revenues until earned.
Such expenditures are recognized following cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The period of performance for federal grant funds for the purpose of liquidation of outstanding obligations made on or before the ending date of the federal project period extended 90 days beyond the federal project period ending date, in accordance with provisions in Section H, Period of Performance of Federal Funds, Part 3, OMB Compliance Supplement - July 2021 and Compliance Supplement Addenda - December 2021 and January 2022.
3. SINGLE AUDIT MAJOR PROGRAM DETERMINATION
The Uniform Guidance prescribes a risk-based approach to determining which federal programs are major programs. The approach includes consideration of current and prior audit experience, oversight by federal or state agencies and pass-through entities, and the inherent risk of the program.
De Minimis Rate Used: N
Rate Explanation: 4. INDIRECT COST RATE
The County did not elect to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.
Certain Federal programs require the Government to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The Government has met its matching requirements. The County used local funds in the amount of $25,350 to meet the matching requirements for the Crime Victim Assistance program, Assistance Listing No. 16.575. The Schedule does not include the expenditure of non-Federal matching funds.
Title: 6. Reconciliation
Accounting Policies: 1. GENERAL
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Brewster County, Texas (County) under programs of the federal government for the year ended September 30, 2021. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
2. BASIS OF ACCOUNTING
The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is the same basis as the County’s Governmental Fund financial statements. Federal grants are considered to be earned to the extent of expenditures made under the provisions of the grant, and, accordingly, when such funds are received, they are recorded as unearned revenues until earned.
Such expenditures are recognized following cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The period of performance for federal grant funds for the purpose of liquidation of outstanding obligations made on or before the ending date of the federal project period extended 90 days beyond the federal project period ending date, in accordance with provisions in Section H, Period of Performance of Federal Funds, Part 3, OMB Compliance Supplement - July 2021 and Compliance Supplement Addenda - December 2021 and January 2022.
3. SINGLE AUDIT MAJOR PROGRAM DETERMINATION
The Uniform Guidance prescribes a risk-based approach to determining which federal programs are major programs. The approach includes consideration of current and prior audit experience, oversight by federal or state agencies and pass-through entities, and the inherent risk of the program.
De Minimis Rate Used: N
Rate Explanation: 4. INDIRECT COST RATE
The County did not elect to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.
A reconciliation of intergovernmental revenue and grants to federal expenditures of federal awards is presented below. See the Notes to the SEFA for the chart/table.
Title: 7. Payment in Lieu of Taxes (PILT)
Accounting Policies: 1. GENERAL
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Brewster County, Texas (County) under programs of the federal government for the year ended September 30, 2021. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
2. BASIS OF ACCOUNTING
The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is the same basis as the County’s Governmental Fund financial statements. Federal grants are considered to be earned to the extent of expenditures made under the provisions of the grant, and, accordingly, when such funds are received, they are recorded as unearned revenues until earned.
Such expenditures are recognized following cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The period of performance for federal grant funds for the purpose of liquidation of outstanding obligations made on or before the ending date of the federal project period extended 90 days beyond the federal project period ending date, in accordance with provisions in Section H, Period of Performance of Federal Funds, Part 3, OMB Compliance Supplement - July 2021 and Compliance Supplement Addenda - December 2021 and January 2022.
3. SINGLE AUDIT MAJOR PROGRAM DETERMINATION
The Uniform Guidance prescribes a risk-based approach to determining which federal programs are major programs. The approach includes consideration of current and prior audit experience, oversight by federal or state agencies and pass-through entities, and the inherent risk of the program.
De Minimis Rate Used: N
Rate Explanation: 4. INDIRECT COST RATE
The County did not elect to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.
The County first began including the Payment in Lieu of Taxes (PILT) federal program with its FY 2020 SEFA. Based on correspondence from the U.S. Department of Interior’s Director of Financial Audits, the County would not be penalized for excluding the program from prior schedules and is not required to go back and perform single audits for the prior periods.
Title: 8. Subsequent Event
Accounting Policies: 1. GENERAL
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Brewster County, Texas (County) under programs of the federal government for the year ended September 30, 2021. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
2. BASIS OF ACCOUNTING
The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is the same basis as the County’s Governmental Fund financial statements. Federal grants are considered to be earned to the extent of expenditures made under the provisions of the grant, and, accordingly, when such funds are received, they are recorded as unearned revenues until earned.
Such expenditures are recognized following cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The period of performance for federal grant funds for the purpose of liquidation of outstanding obligations made on or before the ending date of the federal project period extended 90 days beyond the federal project period ending date, in accordance with provisions in Section H, Period of Performance of Federal Funds, Part 3, OMB Compliance Supplement - July 2021 and Compliance Supplement Addenda - December 2021 and January 2022.
3. SINGLE AUDIT MAJOR PROGRAM DETERMINATION
The Uniform Guidance prescribes a risk-based approach to determining which federal programs are major programs. The approach includes consideration of current and prior audit experience, oversight by federal or state agencies and pass-through entities, and the inherent risk of the program.
De Minimis Rate Used: N
Rate Explanation: 4. INDIRECT COST RATE
The County did not elect to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.
Subsequent to fiscal year-end, the County has not submitted the Single Audit by the required deadlines for the years ended September 30, 2021, 2022 and 2023, respectively. Consequently, the County has failed to comply with the audit requirements of the Uniform Guidance Subpart F § 200.512 Report Submission.