Notes to SEFA
The accompanying Schedule of Expenditures of Federal and State Awards presents the activity of all applicable federal award programs of Tyler County, Texas. The County’s reporting entity is defined in Note 1 of the basic financial statements. Federal awards received directly from federal agencies, as well as awards passed through other government agencies, are included on the Schedule of Expenditures of Federal Awards.
The accompanying Schedule of Expenditures of Federal 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.
None of the federal programs expended by the County were provided to subrecipients.
The County did not elect to apply the de minimis indirect cost rate as allowed in the Uniform Guidance.