FAC Explorer

Audit 352331

FY End
2024-09-30
Total Expended
$4.05M
Findings
0
Programs
21
Organization: Grayson County, Texas (TX)
Year: 2024 Accepted: 2025-04-01
Auditor: Pattillo Brown & Hill LLP

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $934,837 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $794,914 Yes 0
20.205 Highway Planning and Construction $312,290 - 0
93.268 Immunization Cooperative Agreements $295,209 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $205,186 - 0
16.540 Juvenile Justice and Delinquency Prevention $177,146 - 0
16.585 Treatment Court Discretionary Grant Program $174,534 - 0
93.991 Preventive Health and Health Services Block Grant $101,013 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $75,483 - 0
97.039 Hazard Mitigation Grant $68,606 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $64,549 - 0
93.658 Foster Care Title IV-E $41,425 - 0
16.576 Crime Victim Compensation $30,285 - 0
16.606 State Criminal Alien Assistance Program $23,344 - 0
93.778 Medical Assistance Program $22,069 - 0
93.069 Public Health Emergency Preparedness $19,353 - 0
10.555 National School Lunch Program $8,305 - 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $4,406 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $2,295 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,836 - 0
10.560 State Administrative Expenses for Child Nutrition $1,409 - 0

Contacts

Name Title Type
FFK8SXNZTLK3 Suzette Smith Auditee
9038134245 Kent Willis Auditor
No contacts on file

Notes to SEFA

Title: 1. GENERAL Accounting Policies: The Schedule of Expenditures of Federal and State Awards presents the activity of all applicable federal and state awards programs of Grayson County, Texas. The County’s reporting entity is defined in Note 1 of the 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 has elected not to use the de minimis indirect cost rate allowed in the Uniform Guidance. The Schedule of Expenditures of Federal and State Awards presents the activity of all applicable federal and state awards programs of Grayson County, Texas. The County’s reporting entity is defined in Note 1 of the 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: 2. BASIS OF ACCOUNTING Accounting Policies: The Schedule of Expenditures of Federal and State Awards presents the activity of all applicable federal and state awards programs of Grayson County, Texas. The County’s reporting entity is defined in Note 1 of the 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 has elected not to use the de minimis indirect cost rate allowed in the Uniform Guidance. The 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 1 of the financial statements.
Title: 3. INDIRECT COSTS Accounting Policies: The Schedule of Expenditures of Federal and State Awards presents the activity of all applicable federal and state awards programs of Grayson County, Texas. The County’s reporting entity is defined in Note 1 of the 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 has elected not to use the de minimis indirect cost rate allowed in the Uniform Guidance. The County has elected not to use the de minimis indirect cost rate allowed in the Uniform Guidance.
Title: 4. PASS-THROUGH EXPENDITURES Accounting Policies: The Schedule of Expenditures of Federal and State Awards presents the activity of all applicable federal and state awards programs of Grayson County, Texas. The County’s reporting entity is defined in Note 1 of the 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 has elected not to use the de minimis indirect cost rate allowed in the Uniform Guidance. None of the expenditures reported on the Schedule of Expenditures of Federal and State Awards have been passed through to subrecipients.