Notes to SEFA
The schedule of expenditures of federal and state awards (Schedule) presents the activity of all applicable federal and state awards of The Harris Center for Mental Health and IDD (Center) for the year ended August 31, 2025. The Center's reporting entity is defined in Note 1 of the basic financial statements. Federal and state financial awards received directly from federal and state agencies, as well as federal and state financial awards passed through other governmental agencies, are included on the Schedule.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
State financial assistance is subject to the Texas Health and Human Services Commission’s Guidelines for Annual Financial and Compliance Audits of Community Mental Health and Mental Retardation Centers (21st Revision). Such guidelines are consistent with those required under the Uniform Guidance and the Texas Grant Management Standards.
The Center has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The following is a reconciliation of federal and state grant expenditures reported on the Schedule to the federal and state revenues reported in the basic financial statements for the year ended August 31, 2025: See notes to SEFA for table/chart.