Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Children's Advocacy Centers of Texas, Inc.'s (CACTX) under programs of the federal and State of Texas government for the year ended August 31, 2025. The information in this 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 Texas Grant Management Standards. Because the Schedule presents only a selected portion of the operations of CACTX, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CACTX.
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 and the Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
CACTX has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.