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, 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 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. This state program
excluded from the accompanying schedule is not considered financial assistance as defined in Texas Grant
Management Standards (TxGMS).
In FY2024, NTBHA received a lump sum reimbursement from state general revenue for substance abuse MAT rate
increases in the amount of $619,039. This payment was awarded and paid in FY2024 but relates to FY2023
expenditures. As such, it cannot be included in the SEFSA, as only FY2024 expenditures are reported on the SEFSA. 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 for Annual Financial and Compliance Audits of Community MHMR
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.