Notes to SEFA
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards presents the activity of all federal and state financial assistance programs of Walker County, Texas, for the year ended September 30, 2022. The Countys reporting entity is defined in Note I to the Countys financial statements. The Schedule of Expenditures of Federal and State Awards includes all Federal and State awards expended by the County, regardless of whether the award was received directly from the Federal or State agency or passed through another agency. The accompanying Schedule of Expenditures of Federal and State Awards is presented using themodified accrual basis of accounting, which is described in Note I to the Countys financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.