Notes to SEFA
The schedule of expenditures of federal and state awards (Schedule) includes the federal and state award activity of Collin County Mental Health Mental Retardation Center dba Lifepath Systems (Center) under programs of the federal and state governments 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 and State Awards (Uniform Guidance) and the Texas Grant Management Standards (TxGMS). Because the Schedule 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 net position, or cash flows of the Center.
There are no federal or state loan programs administrered by the Center relating to these federal and state awards.
The Center receives various grants to cover costs of specified programs. Final determination of eligibility of costs will be made by the grantors. Should any costs be found ineligible, the Center will be responsible for reimbursing the grantor for these amounts.
Federal and state awards are reported in the Center’s basic financial statements in the General Fund. Certain programs have been excluded from the Schedule by specific request of the funding agency. The state program excluded from the Schedule is the Texas Correctional Office on Offenders with Medical or Mental Impairments (TCOOMMI) program in the amount of $94,169. This state program excluded from the Schedule is not considered financial assistance as defined in TxGMS.
State awards are subject to HHSC's Guidelines for Annual Financial and Compliance Audits of the Center. Such guidelines are consistent with those required under the Single Audit Act of 1996, the Uniform Guidance, TxGMS, and Government Auditing Standards, issued by the Comptroller General of the United States.