Notes to SEFA
The Schedule of Expenditures of Federal and State Awards presents the activity of all applicable federal and state awards of the Company. The Company’s reporting entity is defined in Note 1 of the basic financial statements. Federal and state awards received directly from federal and state agencies, as well as federal and state awards passed through other governmental agencies, are included on the Schedule of Expenditures of Federal and State Awards. The information in the Schedule of Expenditures of Federal and State 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 Federal and State Awards present only a selected portion of the operations of the Company, it is not intended to and does not present the financial position, changes in financial position, or cash flows of the Company.
State awards are subject to HHSC’s Guidelines for Annual Financial and Compliance Audits of Community MHMR Centers and Texas Grant Management Standards. Such guidelines are consistent with those required under the Single Audit Act of 1996, the Uniform Guidance and Government Auditing Standards, issued by the Comptroller General of the United States.
Certain federal programs have been excluded from the Schedule of Expenditures of Federal and State Awards, including monies received under vendor contract for Title XIX HCS, Title XIX ICF/MR and other Medicaid/Medicare funding earned from providing patient services. These monies are included in total local revenues in the basic financial statements. The federal monies excluded from the Schedule of Expenditures of Federal and State Awards are not considered financial assistance as defined in the Uniform Guidance. Certain state contracts have also been excluded from the Schedule of Expenditures of Federal and State Awards. These state contracts are with the Texas Correctional Office on Offenders with Medical or Mental Impairments (TCOOMMI). These contract amounts are included in total state program revenues in the basic financial statements. The state monies excluded from the accompanying schedule are not considered financial assistance as defined in the Texas Grant Management Standards.
The substance abuse programs and the Projects for Assistance in Transition for Homelessness Program were administered with both pass‐through federal funds and state funds. The Schedule of Expenditures of Federal and State Awards have been prepared reflecting the allocations provided by the pass‐through agencies.
"See the Notes to the SEFA for chart/tables."