Notes to SEFA
The accompanying schedule of expenditures of federal awards is a summary of the activity of all federal award programs of Cass County, Texas for the year ended September 30, 2025. The grant programs are administered by the various departments of the County. The activities of these departments are monitored by County staff to ensure compliance with requirements of the underlying grants.
Basis of Accounting - The schedule of expenditures of federal awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 of the financial statements.
Cass County, Texas has elected not to use the 10 percent de minimis cost rate as allowed under Uniform Guidance.
The amounts reported in the accompanying schedule may not agree with the amounts reported in the related grant financial reports filed with the grantor agencies due to the fact that the accompanying schedule represents activity for the twelve months ended September 30, 2025, while some grant reports are prepared monthly, quarterly or annually on a grant fiscal year end that is different.