Notes to SEFA
Title: NOTE A-BASIS OF PRESENTATION
Accounting Policies: General Accepted Governmental Accounting Standards
De Minimis Rate Used: N
Rate Explanation: Did Note use deminis cost rate
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Lubbock Emergency Communication District and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. 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 – NATURE OF FEDERAL AWARD
Accounting Policies: General Accepted Governmental Accounting Standards
De Minimis Rate Used: N
Rate Explanation: Did Note use deminis cost rate
During the fiscal year ending September 30, 2024, the District participated in a grant from the Commission on State Emergency Communications. This grant was funded as part of the American Rescue Plan Act (ARPA) of 2021 and represents passthrough funds from the State of Texas. The period of the grant performance is from November 8, 2021, through December 31, 2024. Eligible uses of the grant funds are Network (NG9-1-1 ESInet), 9-1-1 call routing and Location, Geographic Information Systems (GIS), Next Generation 9-1-1 Core Services (NGCS), PSAP 9-1-1 Call Handling Systems and Applications, Security, Operations, and Operating Planning. The total grant awarded to the district was $2,137,190. The District expended $813,493 during the fiscal year ending September 30, 2024.
Title: NOTE C- NONMONETARY
Accounting Policies: General Accepted Governmental Accounting Standards
De Minimis Rate Used: N
Rate Explanation: Did Note use deminis cost rate
There was no Federal or other nonmonetary assistance received by the District.