Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Basis of Accounting – The accompanying Schedule of Expenditures of Federal and Schedule of
Expenditures of State Awards are presented using the accrual basis of accounting. The information
in this schedule is presented in accordance with the requirements of the Uniform Guidance, Audits of
States, Local Governments and Non-Profit Organizations. Therefore, some amounts presented in
this schedule may differ from amounts presented in or used in the preparation of the general-purpose
financial statements.
The Organization did not elect to use the 10% de minimis indirect cost rate.
Revenue Recognition – Federal award programs are reported in the Organization’s financial
statement as follows:
$ 1 2,382,288 Total U.S. Department of Health and Human Services
3 ,035,058 Total Expenditures of State Awards
1 05,275 Lump sum payments not attributed to the 2024 fiscal year
(3,028,240) Less: Texas Department of Family and Protective Services Contracts
(441,821) Less: U.S. Department of Justice
$ 1 2,052,560 Total Federal and State Grant Revenue per the Statement of Activities
$ 441,821 Total U.S. Department of Justice
3,028,240 Total Texas Department of Family and Protective Services Contracts
41,748 Lump sum payments not attributed to the 2024 fiscal year
$ 3,511,809 Total Federal and State Contract Services per the Statement of Activities
De Minimis Rate Used: N
Rate Explanation: N/A
The accompanying Schedule of Expenditures of Federal and State Awards presents the federal and
state grant activity for the Organization. The reporting entity is defined in Note 1 to the basic
financial statements.