Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state grant activity of Brighton Center under programs of the federal and state government for the year ended August 31, 2025. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Texas Grant Management Standards (TxGMS). Because the schedule presents only a selected portion of the operations of Brighton Center, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Brighton Center. Therefore, some amounts presented in this schedule may differ from amount presented in, or used in the preparation of, the basic financial statements. All of Brighton Center’s federal and state awards were in the form of cash assistance. Brighton Center had no federal funded insurance programs or loan guarantees during the year ended August 31, 2025. All of Brighton Center’s federal and state awards were in the form of cash assistance. Brighton Center had no federal funded insurance programs or loan guarantees during the year ended August 31, 2025.
Expenditures reported on the schedule are reported on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following the cost principles contained in 2CFR Section 200.502 wherein certain types of expenditures are not allowable or are limited as to reimbursement.
For the programs under the U.S. Department of Health and Human Services, which are passed through the Texas Department of Health and Human Services, the Center used its approved indirect cost rate allocated based on direct salary and wages of each cost objective as a percentage of total salary and wages as approved in each categorical budget. This rate was 24.65% for the year ended August 31, 2025.
See the Notes to the SEFA for chart/table