Notes to SEFA
The accompanying schedules of expenditures for federal and state awards (the “Schedules”) include the federal and state award activity of Scurry County under federal and state government programs for the year ended December 31, 2025. The information in the Schedules are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations, and the State of Texas Uniform Grant Management Standards (TxGMS). Because the Schedules present only a selected portion of the operations of Scurry County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Scurry County.
Expenditures reported on the schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the TxGMS, wherein certain expenditures are not allowed or are limited to reimbursement.
Since the County has an approved allocation plan, it has elected not to use the 10% de minimis cost rate as permitted under the Uniform Guidance and the TxGMS.
State awards are subject to the TxGMS. Such guidelines are consistent with those required under the Single Audit Act of 1996, the Uniform Guidance and Government Auditing Standards, issued b the Comptroller General of the United States.
The County does not pass any of their federal or state funding to subrecipients.