Notes to SEFA
The accompanying Schedule of Expenditures of Federal and State Awards presents the activity of all federal and state assistance programs of the Board. The Board’s reporting entity is defined in Note A to the Board’s financial statements. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule.
The Board has oversight responsibilities in connection with many grants received an administered by C2 Global Professional Services, LLC and Equus Workforce Solutions. These grants are included in those entities’ single audits and schedules of federal and state awards.
The Board receives payments for Vocational Rehab under state contracts in which the Board provides services as a vendor and therefore, these funds are not subject to the Texas Grant Management Standards.
Negative amounts on the Schedule of Expenditures of Federal and State Awards (SEFSA) typically represent adjustments or credits related to prior year federal or state expenditures. These adjustments are often due to reallocations, reimbursements, or corrections, and are included to reflect the total expenditures for the reporting period. The negative expenditures presented on the SESFA are for reallocations in the amount of $1,952 from 1124CCQ001 to 1125CCQ001.