Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Hill Country Community MHMR Centers (the Center) 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 the State of Texas Grant Management Standards (TxGMS). Because the Schedule 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.
Final determination of the eligibility of costs charged to federal and state grant programs will be made by the grantors. Should any costs be found ineligible, the Center could be responsible for reimbursing the grantors for these amounts.
Federal and state awards are reported in the Center’s basic financial statements in the General Fund. One state program (the Texas Correctional Office on Offenders with Medical or Mental Impairments) has been excluded from the Schedule of Expenditures of Federal and State Awards by specific request of the funding agency. This program is not considered an award as defined by TxGMS.
Federal and 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 Uniform Guidance, TxGMS and Government Auditing Standards, issued by the Comptroller General of the United States.