Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State Awards are prepared using the modified accrual basis of accounting. Under this basis, expenditures are recorded when incurred, if measurable.
Certain federal and state award programs do not involve cash awards to Travis County. See the Notes to the SEFA for the table.
During the year ended September 30, 2025, there was $49,058,487 awarded under federal grants and $107,346 awarded under state grants passed through to subrecipients.
Travis County has not elected to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
After a presidentially declared disaster, FEMA provides Disaster Grants to reimburse eligible costs associated with responding to and recovering from the devastating effects of disasters by providing assistance for debris removal, emergency protective measures, and the repair, restoration, reconstruction or replacement of public and eligible private non-profit facilities or infrastructure damaged or destroyed. The federal government makes reimbursements in the form of grants that may require local matching funds. In FY25, FEMA approved and/or obligated $1,767,452 in eligible expenditures that were incurred in prior fiscal years and were not previously reported. See the Notes to the SEFA for the table.