Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance and Texas Grant Management Standards (TxGMS), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the financial statements.
Expenditures reported for the Medical Assistance Program (Medicaid; Title XIX) ALN/CFDA 93.778 represent expenditures incurred during the audit period that the Center anticipates will be reimbursed through invoices submitted to the Texas Health and Human Services Commission. Due to the timing of the submission of these invoices, actual reimbursements received during the year will differ accounting policies from these amounts.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the IO-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal and state awards (the "Schedule") includes the federal and
state award activity of Central Counties Center for MHMR Services (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 net assets, or cash flows of the
Center.
Title: NATURE OF ACTIVITIES
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance and Texas Grant Management Standards (TxGMS), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the financial statements.
Expenditures reported for the Medical Assistance Program (Medicaid; Title XIX) ALN/CFDA 93.778 represent expenditures incurred during the audit period that the Center anticipates will be reimbursed through invoices submitted to the Texas Health and Human Services Commission. Due to the timing of the submission of these invoices, actual reimbursements received during the year will differ accounting policies from these amounts.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the IO-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: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance and Texas Grant Management Standards (TxGMS), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the financial statements.
Expenditures reported for the Medical Assistance Program (Medicaid; Title XIX) ALN/CFDA 93.778 represent expenditures incurred during the audit period that the Center anticipates will be reimbursed through invoices submitted to the Texas Health and Human Services Commission. Due to the timing of the submission of these invoices, actual reimbursements received during the year will differ accounting policies from these amounts.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the IO-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Federal and state awards are reported in the Center's basic financial statements in the General Fund. Certain programs have been excluded from the Schedule of Expenditures of Federal and State Awards by specific request of the funding agency. The state program excluded from the schedule is the Texas Correctional Office on Offenders with Medical or Mental Impairments program in the amount of $267,860. This 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 of Expenditures of Federal Awards relates to COVID-19 Provider Relief Funds. Per guidance issued by 0MB, only Provider Relief Funds received in Period 4 (July 1, 2021 - December 30, 2021) and Period 5 (January 1, 2022 - June 30, 2022) should be presented on the Schedule of Federal Awards for periods ending August 31, 2023. The amount reported on the Schedule of Expenditures of Federal Awards for fiscal year ending August 31, 2023, agrees to the amount repo1ied on the Provider Relief Funds Period 4 report submitted March 31, 2023. The Center did not receive any Provider Relief Period 5 funds.
Title: STATE AWARD GUIDELINES
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance and Texas Grant Management Standards (TxGMS), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the financial statements.
Expenditures reported for the Medical Assistance Program (Medicaid; Title XIX) ALN/CFDA 93.778 represent expenditures incurred during the audit period that the Center anticipates will be reimbursed through invoices submitted to the Texas Health and Human Services Commission. Due to the timing of the submission of these invoices, actual reimbursements received during the year will differ accounting policies from these amounts.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the IO-percent de minimis indirect cost rate allowed under the Uniform Guidance.
State awards are subject to HHSC's Guidelines for Annual Financial and Compliance Audits of Community MHMR
Centers. Such guidelines are consistent with those required under the Single Audit Act of 1996, the Uniform Guidance, Texas Grant Management Standards (TxGMS) and Government Auditing Standards, issued by the Comptroller General of the United States.