Notes to SEFA
The accompanying Schedule of Expenditures of Federal and State Awards presents the activity of all applicable federal and state awards programs of Upshur County, Texas. The County’s reporting entity is defined in Note 2 (c) of the basic financial statements. Federal and state awards received directly from federal and state agencies, as well as awards passed through other government agencies, are included on the Schedule of Expenditures of Federal and State Awards.
The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 of the basic financial statements.
The County did not elect to apply the de minimus indirect cost rate.