Notes to SEFA
Title: General
Accounting Policies: See Notes
De Minimis Rate Used: N
Rate Explanation: The County does not utilize an indirect cost rate on federal programs
The Schedule of Expenditures of Federal Awards presents the activity of all applicable federal awards of Angelina County, Texas. The County's reporting entity is defined in Note (1)(A) of the basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included on the Schedule of Expenditures of Federal Awards.
Title: Basis of Accounting
Accounting Policies: See Notes
De Minimis Rate Used: N
Rate Explanation: The County does not utilize an indirect cost rate on federal programs
The Schedule of Expenditures of Federal Awards is prepared on the modified accrual basis of accounting. The modified accrual basis of accounting is described in the notes to the basic financial statements. Federal grants considered to be earned to the extent of expenditures made under the provisions of the grant.
Title: Relationship to Financial Statements
Accounting Policies: See Notes
De Minimis Rate Used: N
Rate Explanation: The County does not utilize an indirect cost rate on federal programs
Federal award programs are reported in the County's basic financial statements in the General Fund, Road and Bridge Funds and Nonmajor Governmental Funds. Total federal awards per the accompanying Schedule of Expenditures of Federal Awards include all federal revenues.
Title: Other Notes
Accounting Policies: See Notes
De Minimis Rate Used: N
Rate Explanation: The County does not utilize an indirect cost rate on federal programs
The period of availability of federal grant funds for the purpose of liquidation of outstanding obligations made on or before the ending date of the project period extended 30 days beyond the project period ending date, in accordance with provisions in Section H, Period of Availability of Federal Funds, Part 3, Uniform Guidance.