Notes to SEFA
The accompanying Schedule of Expenditures of State and Federal Awards presents the activity of all applicable state and federal awards of Integral Care. Integral Care’s reporting entity is defined in Note 1 to the basic financial statements. State and federal awards received directly from state and federal agencies, as well as federal awards passed through other governmental agencies, are included on the schedule. 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.
State awards are subject to the Texas Health and Human Services Commission’s (HHSC) Guidelines for Annual Financial and Compliance Audits of Community MHMR Centers. Such guidelines are consistent with those required under Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), the Texas Grant Management Standards, and Government Auditing Standards, issued by the Comptroller General of the United States.
Certain state and federal awards have been excluded from the Schedule of Expenditures of State and Federal Awards (SESFA). Federal revenues earned and received from the Centers for Medicare and Medicaid Services (CMS) and passed through HHSC for the Charity Cost Pool or Directed Payment Programs are excluded from the Federal awards section of the SESFA. The Veterans Administration revenue is excluded from the SEFA as it is not a direct award or pass through award to the Center but contract for housing for the VA from the Center through the Veteran’s Safe Haven Program. In addition, certain state contracts have been excluded from the State awards section of the SESFA by specific request of the funding agency. These contracts are with the Texas Correctional Office on the Offenders with Medical or Mental Impairments (TCOOMI) which is passed through the Texas Department of Criminal Justice. The state and federal monies excluded from the SESFA are not considered federal or state awards as defined by the Uniform Guidance or Texas Grant Management Standards. State and federal revenues in Integral Care’s basic financial statements differ from the accompanying schedule due to classifications based on the pass-through entity. Integral Care Seabrook, LLC is an enterprise fund and therefore included on the SEFSA but not on the budget to actual for the general fund. A reconciliation of the SESFA to the audited financial statements general fund budget to actual is as follows: "See the Notes to the SESFA for chart/table".