Notes to SEFA
The Community Supervision and Corrections Department of Harris County, Texas, (the “Department”) maintains separate funds to account for the various expenditures incurred under its administration of federally and state awarded programs. The Residential Substance Abuse Treatment (“RSAT”), Opioid Detox Treatment & Supervision, Victim Assistance, Smart Supervision, Harris County Success Through Addition Recovery (“STAR”) Drug Court, Veterans Treatment Court, Misdemeanor Veterans Court, Felony Mental Health Courts, DWI Sober Courts and FEMA programs are used to account for the financial positions and operations of these funded programs. The accompanying schedule of expenditures of federal and state awards includes the federal grant activity and state grant activity of the Department and is presented on the modified accrual basis of accounting. Expenditures are recognized when incurred. Certain costs reflected in the schedule of the federal and state awards in the current year may represent costs incurred in prior years that have been approved for reimbursement by the granting agency and recorded in the current year financials.
The Department has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
The disbursement of funds received under federal and state grant programs generally requires compliance with terms and conditions specified in the grant agreements and are subject to audit by the grantor agencies. Any disallowed claims resulting from such audits could become a liability of the Department. However, in the opinion of management, such disallowed claims, if any, will not have a material effect on any of the combined financial statements of the individual grant fund or on the overall financial position of the Department at August 31, 2025.
The Department does not participate in any federal and state financial awards that involve items other than cash. Financial assistance for the RSAT, Opioid Detox Treatment & Supervision, Victim Assistance, Smart Supervision, STAR Drug Court, Veterans Treatment Court, Misdemeanor Veterans Court, Felony Mental Health Courts, DWI Sober Courts and FEMA programs are restricted to cash awards.