Notes to SEFA
The accompanying schedule of expenditures of state and federal awards (the schedule) includes the state and federal award activity of the Tri-County Behavioral Healthcare (the Center) under programs of the federal and state government for the year August 31, 2025. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, Audit Requirements for Federal Awards (Uniform Guidance) and 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 or changes in financial position of the Center.
Certain state and federal programs have been excluded from the Schedule of Expenditures of State and Federal Awards, including monies received under vendor contract for Title XIX HCS/MR and other Medicaid/Medicare funding earned from providing patient services. The state and federal monies excluded from the Schedule of Expenditures of State and Federal Awards are not considered financial assistance as defined in the Uniform Guidance and are included in total local revenues in the basic financial statements. Texas Correctional Office on Offenders with Medical or Mental Impairments (TCOOMMI) has been excluded from the Schedule of Expenditures of State and Federal Awards as these monies are considered contracts, not state awards. "See the Notes to the SEFA for chart/table."
State awards are subject to HHSC’s Guidelines for Annual Financial and Compliance Audits of Community MHMR Centers (21st Revision) 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.
Certain Substance Abuse programs were administered with both pass-through federal funds and state funds. The Schedule of Expenditures of State and Federal Awards has been prepared reflecting the allocation provided by the pass-through state agencies.
The Center does not pass any of their state or federal funding to subrecipients.