Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance and Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ for amounts presented in, or used in the preparation of the financial statements.
Expenditures reported under the Medical Assistance Program (Medical Administrative Claiming) ALN/CFDA 93.778 represent expenditures incurred during the audit period that the Center anticipates will be reimbursed through invoices submitted to the Texas Health and Human Services Commission. Due to the timing of the submission of these invoices, actual reimbursements received during the year will differ from these amounts.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidan
The accompanying Schedule of Expenditures of Federal and State Awards (the Schedule) includes the federal and state award activity of Concho Valley Center for Human Advancement dba MHMR Services for the Concho Valley (the Center) under programs of federal and state governments for the year ended August 31, 2024. 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 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: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance and Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ for amounts presented in, or used in the preparation of the financial statements.
Expenditures reported under the Medical Assistance Program (Medical Administrative Claiming) ALN/CFDA 93.778 represent expenditures incurred during the audit period that the Center anticipates will be reimbursed through invoices submitted to the Texas Health and Human Services Commission. Due to the timing of the submission of these invoices, actual reimbursements received during the year will differ from these amounts.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidan
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance and Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ for amounts presented in, or used in the preparation of the financial statements. Expenditures reported under the Medical Assistance Program (Medical Administrative Claiming) ALN/CFDA 93.778 represent expenditures incurred during the audit period that the Center anticipates will be reimbursed through invoices submitted to the Texas Health and Human Services Commission. Due to the timing of the submission of these invoices, actual reimbursements received during the year will differ from these amounts.
Title: Indirect Cost Rate
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance and Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ for amounts presented in, or used in the preparation of the financial statements.
Expenditures reported under the Medical Assistance Program (Medical Administrative Claiming) ALN/CFDA 93.778 represent expenditures incurred during the audit period that the Center anticipates will be reimbursed through invoices submitted to the Texas Health and Human Services Commission. Due to the timing of the submission of these invoices, actual reimbursements received during the year will differ from these amounts.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidan
The Center has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Natures of Activities
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance and Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ for amounts presented in, or used in the preparation of the financial statements.
Expenditures reported under the Medical Assistance Program (Medical Administrative Claiming) ALN/CFDA 93.778 represent expenditures incurred during the audit period that the Center anticipates will be reimbursed through invoices submitted to the Texas Health and Human Services Commission. Due to the timing of the submission of these invoices, actual reimbursements received during the year will differ from these amounts.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidan
The Center 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, the Center will be responsible for reimbursing the grantors for these amounts.
Title: Ralationship to Basic Financial Statements
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance and Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ for amounts presented in, or used in the preparation of the financial statements.
Expenditures reported under the Medical Assistance Program (Medical Administrative Claiming) ALN/CFDA 93.778 represent expenditures incurred during the audit period that the Center anticipates will be reimbursed through invoices submitted to the Texas Health and Human Services Commission. Due to the timing of the submission of these invoices, actual reimbursements received during the year will differ from these amounts.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidan
Federal and state award programs are reported in the Center's basic financial statements in the General Fund. State award programs presented in the accompanying Schedule do not include funds received from the Texas Correctional Office on Offenders with Medical or Mental Impairments (TCOOMMI) in the amount of $386,555. These revenues have been excluded from the Schedule by specific request of the funding agency. These revenues are included in the 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).
Title: State Award Guidelines
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance and Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ for amounts presented in, or used in the preparation of the financial statements.
Expenditures reported under the Medical Assistance Program (Medical Administrative Claiming) ALN/CFDA 93.778 represent expenditures incurred during the audit period that the Center anticipates will be reimbursed through invoices submitted to the Texas Health and Human Services Commission. Due to the timing of the submission of these invoices, actual reimbursements received during the year will differ from these amounts.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidan
State awards are subject to HHSC's Guidance for Annual Financial and Compliance Audits of Community MHMR Centers. Such guidelines are consistent with those required under Texas Grant Management Standards (TxGMS) and Government Auditing Standards, issued by the Comptroller General of the United States.