Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the Houston County, Georgia (the “County”) and is presented on the 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.
The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The County did not receive non‐cash federal awards during the year ended June 30, 2025.
The County did not receive insurance as part of any award during the fiscal year.
The County did not receive any loans or loan guarantees as part of any award during the fiscal year.
The determination of when an award is expended is based on when the activity related to the award occurred.