Notes to SEFA
The accompanying schedule of expenditures of federal and state awards includes the grant activity of San Jacinto County, Texas and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
The County has not elected to use the 15 percent de minimis indirect cost rate allowed under the Uniform Guidance.
None of the federal programs expended by the County were provided to subrecipients.