Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The Center has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal and state awards ("Schedule") includes the federal and state award activity of Denton County MHMR Center (the "Center") under programs of the federal and state governments for the year ended August 31, 2023. The information in this Schedule is presented in accordance with the 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) and Texas Grant Management Standards (TxGMS). Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in financial position, or cash flows of the Center.
Title: Nature of Activities
Accounting Policies: The Center has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Center receives various grants to cover costs of specified programs. Final determination of eligibility of costs will be made by the grantors. Should any costs be found ineligible, the Center will be responsible for reimbursing the grantors for these amounts.
Title: Relationship to Basic Financial Statements
Accounting Policies: The Center has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Federal and state award programs are reported in the Center's basic financial statements in the General Fund. State award programs presented in the accompanying Schedule do not include funds received from the Texas Correctional Office on Offenders with Medical or Mental Impairments (TCOOMMI) in the amount of $180,179. These revenues have been excluded from the Schedule by specific request of the funding agericy. These revenues are included in total state program revenues in the basic financial statements. These state program excluded from the accompanying schedule is not considered financial assistance as defined in Texas Grant Management Standards (TxGMS).
The federal program reported as a different amount on the accompanying financials than on the accompanying Schedule relates to COVID-19 Provider Relief Funds. Per guidance issued by 0MB, Provider Relief Funds reported in Periods 4 and Period 5 of the PRF reporting portal should be presented on the Schedule for periods ending on August 31, 2023.
Pursuant to 0MB guidance, Provider Relief Funds reported in the PRF portal for Period 5 that were recognized as revenue in a prior audit period in the amount of $20,944 are included on the Schedule.