Notes to SEFA
Title: Note 1 - General
Accounting Policies: Note 2 - Basis of Accounting
The Schedule of Expenditures of Federal and State Awards is prepared using the modified accrual basis of accounting. The
modified accrual basis of accounting is described in Note 1 of the basic financial statements. 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 (Uniform Guidance) and the State
of Texas Uniform Grant Management Standards. Therefore, some of the amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: Note 4 - Indirect Costs
The Center has elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance.
The Schedule of Expenditures of Federal and State Awards presents the activity of all applicable state and federal awards of
The Harris Center for Mental Health and IDD (the “Center”) for the year ended August 31, 2023. The Center's reporting entity
is defined in Note 1 of the basic financial statements. Federal and state financial awards received directly from federal and
state agencies, as well as federal financial awards passed through other governmental agencies, are included on the Schedule
of Expenditures of Federal and State Awards.
Title: Note 3 - State Financial Assistance Guidelines
Accounting Policies: Note 2 - Basis of Accounting
The Schedule of Expenditures of Federal and State Awards is prepared using the modified accrual basis of accounting. The
modified accrual basis of accounting is described in Note 1 of the basic financial statements. 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 (Uniform Guidance) and the State
of Texas Uniform Grant Management Standards. Therefore, some of the amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: Note 4 - Indirect Costs
The Center has elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance.
State financial assistance is subject to the Texas Health and Human Services Commission’s Guidelines for Annual Financial
and Compliance Audits of Community Mental Health and Mental Retardation Centers (21st Revision). Such guidelines are
consistent with those required under the Uniform Guidance and the State of Texas Uniform Grant Management Standards.
Title: Note 5 - Reconciliation of state revenues and the Schedule of Expenditures of State Awards
Accounting Policies: Note 2 - Basis of Accounting
The Schedule of Expenditures of Federal and State Awards is prepared using the modified accrual basis of accounting. The
modified accrual basis of accounting is described in Note 1 of the basic financial statements. 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 (Uniform Guidance) and the State
of Texas Uniform Grant Management Standards. Therefore, some of the amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: Note 4 - Indirect Costs
The Center has elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance.
The following is a reconciliation of state grant expenditures reported on the Schedule of Expenditures of State Awards to the
state revenues reported in the basic financial statements for the year ended August 31, 2023: See notes to SEFA for table/chart.