Notes to SEFA
The Schedule of Expenditures of Federal and State Awards (the Schedule) presents the activity of all applicable federal and state award programs of the Region One Education Service Center (the Center). The Center’s reporting entity is defined in Note I of the financial statements. Federal and state awards received directly from federal and state agencies, as well as federal and state awards passed through other government agencies, are included on the Schedule. In accordance with TEA instructions, federal funds for the School Health and Related Services (SHARS) have been excluded from the Schedule. In accordance with TEA instructions, federal funds for the School Health and Related Services (SHARS) have been excluded from the Schedule.
The Schedule is presented using the modified accrual basis of accounting. The Center’s significant accounting policies, including the modified accrual basis of accounting, are presented in Note 1 of the basic financial statements. The 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 Uniform Grant Management Standards (TXGMS). Therefore, some of the amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
The Center has received a negotiated indirect cost rate from TEA and may not elect to use a de minimis cost rate of 10% as described at 2 CFR §200.414(f)—Indirect (F&A) costs
The following is the reconciliation of federal and state revenues and the Schedule for the year ended August 31, 2025. Total expenditures of federal and state awards, per Exhibit K-1 $ 41,270,980 Add: Other federal and state revenues 9,892,563 Total federal and state revenues, per Exhibit C-3 $ 51,163,563