Notes to SEFA
Accounting Policies: 1. GeneralThe 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 receiveddirectly from federal agencies, as well as federal awards passed through other governmental agencies, are included onthe Schedule of Expenditures of Federal Awards.2. Basis of AccountingThe Schedule of Expenditures of Federal Awards is prepared on the modified accrual basis of accounting. The modifiedaccrual basis of accounting is described in the notes to the basic financial statements. Federal grants considered to beearned to the extent of expenditures made under the provisions of the grant.3. Relationship to Financial StatementsFederal award programs are reported in the County's basic financial statements in the General Fund, Road and BridgeFunds and Nonmajor Governmental Funds. Total federal awards per the accompanying Schedule of Expenditures ofFederal Awards include all federal revenues.4. Other NotesThe period of availability of federal grant funds for the purpose of liquidation of outstanding obligations made on orbefore the ending date of the project period extended 30 days beyond the project period ending date, in accordancewith provisions in Section H, Period of Availability of Federal Funds, Part 3 , Uniform Guidance.The County does not utilize an indirect cost rate on federal programs.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.