Title: NOTE 2
Accounting Policies: 1. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
Recovery Council of Southeast Texas (RCSETX) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of the Office of
Management and Budget (OMB) Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards.
De Minimis Rate Used: N
Rate Explanation: Did not use the de minimis cost rate.
Federal grant funds are considered to be earned to the extent of expenditures made under the
provisions of the grant.
Title: NOTE 3
Accounting Policies: 1. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
Recovery Council of Southeast Texas (RCSETX) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of the Office of
Management and Budget (OMB) Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards.
De Minimis Rate Used: N
Rate Explanation: Did not use the de minimis cost rate.
The period of availability for federal grant funds for the purpose of liquidation of outstanding
obligations made on or before the ending date of the federal project period extended 90 days beyond
the federal project period ending date or as specified in a program regulation, in accordance with
provisions in Office of Management and Budget (OMB) Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards – Section 200.343 Closeout.
Title: NOTE 4
Accounting Policies: 1. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
Recovery Council of Southeast Texas (RCSETX) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of the Office of
Management and Budget (OMB) Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards.
De Minimis Rate Used: N
Rate Explanation: Did not use the de minimis cost rate.
RCSETX does not utilize a Federal indirect cost rate.
Title: NOTE 5
Accounting Policies: 1. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
Recovery Council of Southeast Texas (RCSETX) and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with the requirements of the Office of
Management and Budget (OMB) Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards.
De Minimis Rate Used: N
Rate Explanation: Did not use the de minimis cost rate.
A reconciliation of Federal Revenue follows:
Amount Percentage Amount Percentage
Prevention and Treatment of Substance Abuse
Contract HHS000663700192 TRA
Federal $ - $ 1 ,005,476 72.03%
State - 390,413 27.97%
1,395,889 100.00% 1,395,889 100.00%
Contract HHS000663700147 TRY
Federal - 123,833 69.92%
State - 5 3,274 30.08%
177,107 100.00% 177,107 100.00%
Contract HHS000663700070 TRF
Federal - 5 8,280 84.53%
State - 1 0,665 15.47%
6 8,945 100.00% 6 8,945 100.00%
Opioid State Targeted Response
Contract HHS000128700011 SA/RSS
State 8 5,000 100.00% 8 5,000 100.00%
Contract HHS00154500001
Federal 100,000 100.00% 100,000 100.00%
Substance Abuse Prevention
Contract UTAUS-SUB00001017
Federal 7 9,133 100.00% 7 9,133 100.00%
$ 1 ,906,074 100.00% $ 1 ,906,074 100.00%