Notes to SEFA
Accounting Policies: Emergence Health Network (the Center) is a public entity, established under the TexasMental Health and Mental Retardation Act of 1965. This act provided for the creation ofa local Board of Trustees responsible for governing operations. The Centers seven (7)member Board of Trustees is appointed by the Commissioners Court of El Paso County,Texas, and the El Paso County Hospital District by means of an interlocal agreement todevelop and implement community-based mental health and intellectual disabilityservices. The Center is governed by an independent board; has the authority to makedecisions; appoint administrators and managers; significantly influence operations; andhas the primary accountability for fiscal matters. The Center is not included in any othergovernmental "reporting entity" as defined in Section 2100, codification of GovernmentalAccounting and Financial Reporting Standards.This summary of significant accounting policies of the Center is presented to assist in theunderstanding of the Centers financial statements. The financial statements and notesare the representation of the Centers management that is responsible for the financialstatements. The financial statements of the Center have been prepared in conformitywith accounting principles generally accepted in the United States of America (GAAP)as applied to government units.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.