Title: BASIS OF PRESENTATION
Accounting Policies: NTBHA's Expenditures reported on the Schedule are reported on the 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.
De Minimis Rate Used: Y
Rate Explanation: NTBHA 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 (the "Schedule") includes the federal and state award activity of North Texas Behavioral Health Authority (NTBHA) 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 NTBHA, it is not intended to and does not present the financial position, changes in financial position, or cash flows of NTBHA.
Title: NATURE OF ACTIVITIES
Accounting Policies: NTBHA's Expenditures reported on the Schedule are reported on the 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.
De Minimis Rate Used: Y
Rate Explanation: NTBHA has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
NTBHA 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, NTBHA will be responsible for reimbursing the grantors for these amounts.
Title: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Accounting Policies: NTBHA's Expenditures reported on the Schedule are reported on the 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.
De Minimis Rate Used: Y
Rate Explanation: NTBHA 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 NTBHA's basic financial statements. State award programs presented in the accompanying Schedule of Federal and State Awards do not include funds received from the Texas Correctional Office on Offenders with Medical or Mental Impairments (TCOOMMI). These revenues have been excluded from the Schedule of Expenditures of Federal and State Awards by specific request of the funding agency. These revenues are included in total state program revenues in the basic financial statements. These state programs excluded from the accompanying schedule are not considered financial assistance as defined in Texas Grant Management Standards (TxGMS). NTBHA received a lump sum reimbursement of state general revenue in FY23 in the total amount of $2,034,211 for substance abuse program costs that were incurred in FY22. This reimbursement was received well after the end of FY22, and this amount was recognized as revenue in FY23. These costs are excluded from the Schedule this year, as the expenditures do not relate to the current period. A reconciliation of the Schedule of Federal and State Awards to the financial statements is as follows:
Title: STATE AWARD GUIDELINES
Accounting Policies: NTBHA's Expenditures reported on the Schedule are reported on the 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.
De Minimis Rate Used: Y
Rate Explanation: NTBHA has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
State awards are subject to HHSC's Guidelines/or Annual Financial and Compliance Audits of Community MHlvfR 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.