Notes to SEFA
Title: RECONCILIATION OF HIDTA AND THE AMOUNTY OF PROGRAM EXPENDITURES ON SEFA
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of Navarro County, Texas, for the year ended September 30, 2022. The Countys reporting entity is defined in Note 1 to the Countys financial statements. Federal financial assistance received directly from federal agencies and other agencies are included in the Schedule of Expenditures of Federal Awards. The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Countys financial statements. None of the federal programs expended by the County were provided to subrecipients.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The following is the reconciliation of HIDTA federal revenues and the HIDTA expenditures reported on the Schedule of Expenditures of Federal Awards for the fiscal year: Intergovernmental revenue - HIDTA Fund on the Statement of Revenues,Expenditures and Changes in Fund Balance of Governmental Funds $4,710,232,HIDTA program income ($246,745), HIDTA program federal expenditures on the Schedule of Expenditures of Federal Awards $4,463,487.