Title: General
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 to the Center’s basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or State of Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. State and federal grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant, and, accordingly, when such funds are received, they are recorded as unearned revenues until earned. No funds passed through to subrecipients.
The format for the accompanying schedule has been prescribed by the Texas Department of Health and Human Services Commission Guidelines for Annual Financial and Compliance Audits of Community MHMR Centers. Such format includes revenue recognized in the Center’s basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The Center elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance because the Center has not been able to negotiate an indirect cost rate for its federal awards.
The accompanying Schedule of Expenditures of Federal and State Awards presents the activity of all applicable state and federal financial assistance programs of Spindletop Center ("Center"). The Center reporting entity is defined in Note 1 to the Center’s basic financial statements. State and federal financial assistance received directly from state and federal agencies as well as federal financial assistance passed through other government agencies are included on the schedule.
The information in the Schedule of Expenditures of State and Federal Awards 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). Because the Schedule of Expenditures of State and Federal Awards 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 financial position, or cash flows of the Center.
Title: Relationship to Basic Financial Statements
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 to the Center’s basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or State of Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. State and federal grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant, and, accordingly, when such funds are received, they are recorded as unearned revenues until earned. No funds passed through to subrecipients.
The format for the accompanying schedule has been prescribed by the Texas Department of Health and Human Services Commission Guidelines for Annual Financial and Compliance Audits of Community MHMR Centers. Such format includes revenue recognized in the Center’s basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The Center elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance because the Center has not been able to negotiate an indirect cost rate for its federal awards.
State and federal financial assistance programs are reported in the Center’s basic financial statements in the General Fund.
Certain state programs have been excluded from the Schedule of Expenditures of Federal and State Awards, including monies received under the vendor contract for Title XIX HCS/IDD and other Medicaid/Medicare funding for providing patient services. The federal and state monies excluded from the Schedule of Expenditures of Federal and State Awards are not considered federal or state awards as defined in the Uniform Guidance or State of Texas Single Audit Circular. These monies are reported as local revenues in the basic financial statements.
Preadmission Screening and Resident Review (PASRR) and Texas Correctional Office on Offenders with Medical or Mental Impairments (TCOOMMI) have been excluded from the Schedule of Federal and State Awards, as has the Texas Department of Criminal Justice program, and the Texas Rehabilitation Commission program because these programs are considered contract revenue and not federal or state awards. "See the Notes to the SEFA for chart/table."
Title: Program or Award Amounts
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 to the Center’s basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or State of Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. State and federal grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant, and, accordingly, when such funds are received, they are recorded as unearned revenues until earned. No funds passed through to subrecipients.
The format for the accompanying schedule has been prescribed by the Texas Department of Health and Human Services Commission Guidelines for Annual Financial and Compliance Audits of Community MHMR Centers. Such format includes revenue recognized in the Center’s basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The Center elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance because the Center has not been able to negotiate an indirect cost rate for its federal awards.
Amounts include contract/award amounts plus any additional reimbursement monies received in fiscal year 2024.
Title: State Financial Assistance Guidelines
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 to the Center’s basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or State of Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. State and federal grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant, and, accordingly, when such funds are received, they are recorded as unearned revenues until earned. No funds passed through to subrecipients.
The format for the accompanying schedule has been prescribed by the Texas Department of Health and Human Services Commission Guidelines for Annual Financial and Compliance Audits of Community MHMR Centers. Such format includes revenue recognized in the Center’s basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The Center elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance because the Center has not been able to negotiate an indirect cost rate for its federal awards.
State financial assistance is subject to 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, Uniform Guidance, the Texas Grant Management Standards, and Government Auditing Standards, issued by the Comptroller General of the United States.
Title: Sub-Recipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 to the Center’s basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or State of Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. State and federal grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant, and, accordingly, when such funds are received, they are recorded as unearned revenues until earned. No funds passed through to subrecipients.
The format for the accompanying schedule has been prescribed by the Texas Department of Health and Human Services Commission Guidelines for Annual Financial and Compliance Audits of Community MHMR Centers. Such format includes revenue recognized in the Center’s basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The Center elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance because the Center has not been able to negotiate an indirect cost rate for its federal awards.
The Center had no sub-recipients for the year ended August 31, 2024.