Notes to SEFA
The Schedule of Expenditures of State and Federal Awards presents the activity of all applicable state and federal awards of PermiaCare (the Center). The Center’s reporting entity is defined in Note 1 of the basic financial statements. State and federal awards received directly from state and federal agencies, as well as state and federal awards passed through other governmental agencies, are included on the Schedule of Expenditures of State and Federal Awards. The information in the Schedule of Expenditures of State and Federal 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 State and Federal 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 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 ICF/MR, Title XIX HCS/MR, Texas Rehabilitation Commission – Job Coach, 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) and Texas Highway Department funding have 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 the Office of the Governor’s 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 Early Childhood Intervention Program and certain Substance Abuse Programs were administered with both pass-through state funds and federal funds. The Schedule of Expenditures of State and Federal Awards has been prepared reflecting the allocations provided by the pass-through state agencies.
No federal or state awards were passed through to a subrecipient.