Title: GENERAL
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards (SEFSA) presents the federal
and state grant activity for Children's Advocacy Center of Hidalgo County, Inc. (the Center) for the year
ended September 30, 2023. The reporting entity is defined in Note A of the Center’s financial statements.
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 the Texas Grant Management Standards.
Because the SEFSA presents only a selected portion of the operations of the Center, it is not intended and
does not present the financial position, changes in net assets, or cash flows of the Center.
The accompanying SEFSA is presented using the accrual basis of accounting, which is described in Note
A of the Center’s financial statements. Such expenditures are recognized following the cost principles
contained in the Uniform Guidance and the Texas Grant Management Standards wherein certain types of
expenditures are not allowed or are limited as to reimbursement. Negative amounts, if any, shown on the
SEFSA represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not 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 (SEFSA) presents the federal and state grant activity for Children's Advocacy Center of Hidalgo County, Inc. (the Center) for the year ended September 30, 2023. The reporting entity is defined in Note A of the Center’s financial statements. 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 the Texas Grant Management Standards. Because the SEFSA presents only a selected portion of the operations of the Center, it is not intended and does not present the financial position, changes in net assets, or cash flows of the Center.
Title: BASIS OF PRESENTATION
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards (SEFSA) presents the federal
and state grant activity for Children's Advocacy Center of Hidalgo County, Inc. (the Center) for the year
ended September 30, 2023. The reporting entity is defined in Note A of the Center’s financial statements.
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 the Texas Grant Management Standards.
Because the SEFSA presents only a selected portion of the operations of the Center, it is not intended and
does not present the financial position, changes in net assets, or cash flows of the Center.
The accompanying SEFSA is presented using the accrual basis of accounting, which is described in Note
A of the Center’s financial statements. Such expenditures are recognized following the cost principles
contained in the Uniform Guidance and the Texas Grant Management Standards wherein certain types of
expenditures are not allowed or are limited as to reimbursement. Negative amounts, if any, shown on the
SEFSA represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying SEFSA is presented using the accrual basis of accounting, which is described in Note A of the Center’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Texas Grant Management Standards wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts, if any, shown on the SEFSA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards (SEFSA) presents the federal
and state grant activity for Children's Advocacy Center of Hidalgo County, Inc. (the Center) for the year
ended September 30, 2023. The reporting entity is defined in Note A of the Center’s financial statements.
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 the Texas Grant Management Standards.
Because the SEFSA presents only a selected portion of the operations of the Center, it is not intended and
does not present the financial position, changes in net assets, or cash flows of the Center.
The accompanying SEFSA is presented using the accrual basis of accounting, which is described in Note
A of the Center’s financial statements. Such expenditures are recognized following the cost principles
contained in the Uniform Guidance and the Texas Grant Management Standards wherein certain types of
expenditures are not allowed or are limited as to reimbursement. Negative amounts, if any, shown on the
SEFSA represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Amounts reported on the accompanying SEFSA do not agree with the amount reported on the Statement of
Activities because the amounts reported on the SEFSA excludes grant revenues unrelated to federal and
state sources. See table below.
Grant revenue: Federal $ 1,541,582
Grant revenue: State 766,531
Grant revenue: Non-Governmental 30,833
Total grant revenue without donor restrictions $ 2,338,946
Title: AMOUNTS PASSED THROUGH TO SUB-RECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards (SEFSA) presents the federal
and state grant activity for Children's Advocacy Center of Hidalgo County, Inc. (the Center) for the year
ended September 30, 2023. The reporting entity is defined in Note A of the Center’s financial statements.
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 the Texas Grant Management Standards.
Because the SEFSA presents only a selected portion of the operations of the Center, it is not intended and
does not present the financial position, changes in net assets, or cash flows of the Center.
The accompanying SEFSA is presented using the accrual basis of accounting, which is described in Note
A of the Center’s financial statements. Such expenditures are recognized following the cost principles
contained in the Uniform Guidance and the Texas Grant Management Standards wherein certain types of
expenditures are not allowed or are limited as to reimbursement. Negative amounts, if any, shown on the
SEFSA represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
No amounts were passed through to sub-recipients for the year ended September 30, 2023.