Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Rusk County, Texas, under programs of the federal government for the year ended December 31, 2024 and is presented on the modified accrual basis of accounting. 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 operations of Rusk County, Texas, it is not intended to and does not present the financial position, changes in net assets or cash flows of Rusk County, Texas.
The County did not elect to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.