Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Amarillo Multiservice Center for the Aging, Inc. dba Jan Werner Adult Day Care Center dba The basics at Jan Werner and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
The total expenditures for the Medical Assistance Program on the accompanying Schedule of Expenditures of Federal Awards includes $941,210 of administrative expenses. This amount differs from total administrative expenses before depreciation shown on the Statement of Functional Expenses by $26,549. This amount reflects deferred compensation expenses for former employees that are now retired and not actively providing services in the PACE program. The $941,210 of expenses mentioned previously in this paragraph are presented separately, as administrative expenses on the Statement of Functional Expenses, but were included as expenditures of federal awards, because they are directly related to PACE program administration.
The total expenditures for the Medical Assistance Program on the accompanying Schedule of Expenditures of Federal Awards does not include depreciation on equipment in the amount of $291,399. Instead, fixed asset purchases are recorded as expenditures in the year of acquisition. During the year ended August 31, 2025, there were $162,778 of fixed asset additions for the Medical Assistance Program.