Notes to SEFA
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 of Dimmit County, Texas. The County’s reporting entity is defined in Note 1 to the County’s basic financial statements. Federal and state awards received directly from federal and state agencies as well as federal and state awards passed through other government agencies are included in the respective schedule.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the de minimis indirect cost rate as allowed in the Uniform
Guidance, Section 414.
The accompanying schedule of expenditures of federal and state awards is presented using modified accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements.
Title: PASS-THROUGH EXPENDITURES
Accounting Policies: The accompanying schedule of expenditures of federal and state awards presents the activity of all applicable federal and state awards of Dimmit County, Texas. The County’s reporting entity is defined in Note 1 to the County’s basic financial statements. Federal and state awards received directly from federal and state agencies as well as federal and state awards passed through other government agencies are included in the respective schedule.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the de minimis indirect cost rate as allowed in the Uniform
Guidance, Section 414.
None of the federal programs expended by the County were provided to subrecipients.