Notes to SEFA
The accompanying schedule of expenditures of federal and state awards presents the activity of all federal and state financial assistance programs of Ector County, Texas (the “County”). The County’s reporting entity is defined in Note 1 to the County’s basic financial statements. Federal and state financial assistance expended from funds received from federal and state agencies as well as federal and state financial assistance passed through other government agencies are included in the respective schedule. The value of federal and state awards expended in the form of non-cash assistance is zero. The value of loans or loan guarantees outstanding at the year ended September 30, 2024 is zero.
Federal and state financial assistance revenues are reported as intergovernmental revenues in the County’s basic financial statements. The federal and state financial assistance revenues and expenditures are reported in the General Fund, Capital Projects Fund, and in Special Revenue Funds.