Notes to SEFA
Title: Disbursement of Funds
Accounting Policies: The Community Supervision and Corrections Department of Harris County, Texas, (the “Department”) maintains separate funds to account for the various expenditures incurred under its administration of federally and state awarded programs. The Residential Substance Abuse Treatment Program (RSAT), Comprehensive Opioid Abuse Site-Based Program, Victim’s Assistance, Harris County Success Through Addition Recovery (“STAR”) Drug Court, Veterans Treatment Court, and Misdemeanor Veterans Court programs are used to account for only the financial positions and operations of these funded programs. The accompanying schedule of expenditures of federal and state awards includes the federal grant activity and state grant activity of the Department and is presented on the modified accrual basis of accounting. Expenditures are recognized when incurred. Certain costs reflected in the schedule of the federal and state awards in the current year may represent costs incurred in prior years that have been approved for reimbursement by the granting agency and recorded in the current year financials.
De Minimis Rate Used: N
Rate Explanation: The Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The disbursement of funds received under federal and state grant programs generally requires compliance with terms and conditions specified in the grant agreements and are subject to audit by the grantor agencies. Any disallowed claims resulting from such audits could become a liability of the Department. However, in the opinion of management, such disallowed claims, if any, will not have a material effect on any of the combined financial statements of the individual grant fund or on the overall financial position
of the Department at August 31, 2023.
Title: Cash Awards
Accounting Policies: The Community Supervision and Corrections Department of Harris County, Texas, (the “Department”) maintains separate funds to account for the various expenditures incurred under its administration of federally and state awarded programs. The Residential Substance Abuse Treatment Program (RSAT), Comprehensive Opioid Abuse Site-Based Program, Victim’s Assistance, Harris County Success Through Addition Recovery (“STAR”) Drug Court, Veterans Treatment Court, and Misdemeanor Veterans Court programs are used to account for only the financial positions and operations of these funded programs. The accompanying schedule of expenditures of federal and state awards includes the federal grant activity and state grant activity of the Department and is presented on the modified accrual basis of accounting. Expenditures are recognized when incurred. Certain costs reflected in the schedule of the federal and state awards in the current year may represent costs incurred in prior years that have been approved for reimbursement by the granting agency and recorded in the current year financials.
De Minimis Rate Used: N
Rate Explanation: The Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Department does not participate in any federal and state financial awards that involve items other than cash. Financial assistance for the RSAT, Comprehensive Opioid Abuse Site Based Program, and Victim Assistance programs are restricted to cash awards.
Title: Fidelity Bond
Accounting Policies: The Community Supervision and Corrections Department of Harris County, Texas, (the “Department”) maintains separate funds to account for the various expenditures incurred under its administration of federally and state awarded programs. The Residential Substance Abuse Treatment Program (RSAT), Comprehensive Opioid Abuse Site-Based Program, Victim’s Assistance, Harris County Success Through Addition Recovery (“STAR”) Drug Court, Veterans Treatment Court, and Misdemeanor Veterans Court programs are used to account for only the financial positions and operations of these funded programs. The accompanying schedule of expenditures of federal and state awards includes the federal grant activity and state grant activity of the Department and is presented on the modified accrual basis of accounting. Expenditures are recognized when incurred. Certain costs reflected in the schedule of the federal and state awards in the current year may represent costs incurred in prior years that have been approved for reimbursement by the granting agency and recorded in the current year financials.
De Minimis Rate Used: N
Rate Explanation: The Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Department is currently covered by a fidelity bond through the Texas Association of Counties Property & Casualty Self-Insurance Fund. No expenditures related to the fidelity bond were recorded in the federal and state awards.