The Schedule of Expenditures of Federal and State Awards presents the activity of all applicable federal and state awards of Texas Panhandle Centers (the Center). The Center’s reporting entity is defined in Note 1 of the basic financial statements. Federal and state awards received directly from federal and state agencies, as well as 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 present 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.
The Schedule of Expenditures of Federal and State Awards is prepared on the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 3 of the basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or State of Texas Uniform Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Federal and state grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant, and, accordingly, when such funds are received, they are recorded as unearned revenues until earned.
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 State of Texas Single Audit Circular. 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 federal and state programs have been excluded from the Schedule of Expenditures of Federal and State Awards, including monies received under vendor contract for Title XIX HCS, DARS – Medical Records, 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 financial assistance as defined in the Uniform Guidance and are included in total local revenues in the basic financial statements.
The Early Childhood Intervention and Projects for Assistance in Transition for Homelessness Programs were administered with both pass-through federal funds and state funds. The Schedule of Expenditures of Federal and State Awards has been prepared reflecting the allocations provided by the pass-through state agencies.
The Center has contracted with the respective granting agencies for indirect cost rates. Allowable indirect costs for each award are determined by the related terms and conditions developed by the awarding agency for each program. The Center is not eligible to use the 10 percent de minims indirect cost rate allowed under the Uniform Guidance.
The Center does not pass any of their federal or state funding to subrecipients.
The Center did not receive any noncash assistance.