Notes to SEFA
The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of Chambers County, Texas, and is presented on the accrual basis of accounting. The information in the SEFA is presented in accordance with the requirements of OMB Compliance Supplement; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the basic financial statements.
The County has elected not to use the de minimis indirect cost rate allowed in the Uniform Guidance.