Notes to SEFA
The Schedule of Expenditures of Federal and State Awards presents the activity of all applicable federal and state awards of the Center. The Center’s reporting entity is defined in Note 1 of the basic financial statements. 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 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.
Certain federal and state programs have been excluded from the Schedule of Expenditures of Federal and State Awards, including monies received under contract for Title XIX- HCS and other Medicaid/Medicare funding earned from providing patient services. The federal and state monies excluded from the Schedule of Expenditures of Federal and State Awards are not considered federal awards as defined in the Uniform Guidance or the Texas Grant Management Standards and are reported as local revenues in the basic financial statements. Texas Correctional Office on Offenders with Medical or Mental Impairments (TCOOMMI) has also been excluded from the Schedule of Expenditures of Federal and State Awards because they are considered contract revenues, not state awards.
State awards are subject to Guidelines for Annual Financial and Compliance Audits of Community MHMR Centers (21st Revision) issued by Texas Health and Human Services Commission, as well as 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.
The Substance Abuse program was administered with both pass-through federal funds and state funds. The Schedule of Expenditures of State and Federal Awards has been prepared reflecting this split.