The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Workforce Solutions Greater Dallas (the Organization) under programs of the federal government for the year ended December 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). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. The Organization’s accounting policies and procedures are defined in Note 1 to the financial statements. Primarily, all federal awards are passed through from other government agencies and have been included in the Schedule.
Revenues are recorded when earned. Such funds are generally considered to be earned to the extent of expenditures made in accordance with provisions of the grant agreements. Funds received but not earned are recorded as deferred revenues until earned, and expenses made for costs not yet reimbursed are recorded as grants receivable. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Organization has elected not to use the 10-percent de minimus indirect cost rate as allowed under the Uniform Guidance.
Grant expenditure reports as of December 31, 2025, which have been submitted to grantor agencies, will, in some cases, differ from amounts disclosed herein. The annual report was prepared at a later date and often reflects refined estimates of the year-end accruals. The reports will agree at termination of the grant as the discrepancies noted are timing differences.
Federal award revenue from grants and contracts is reconciled to the Organization’s financial statements as follows: Federal awards revenue $ 162,390,247 State awards revenue 17,082,068 Nonfederal/nonstate awards revenue/miscellaneous 2,153,334 Income from investments: Dividends and interest 9,004 Total revenues and other support per financial statements $ 181,634,653 Federal award expenses are reconciled to the Organization’s financial statements as follows: Expenditures of federal awards $ 162,390,247 Expenditures of state awards 17,082,068 Nonfederal/nonstate awards expense/miscellaneous 2,063,088 Depreciation expense 82,401 Total expenses per financial statements $ 181,617,804
Of the federal expenditures presented in the Schedule, the Organization provided federal awards to subrecipients totaling $151,747,173. Federal awards to subrecipients by program: Child Care and Development Fund $ 117,823,438 Workforce Innovation and Opportunity Act Cluster 13,249,710 Child Care Local Match 8,317,664 Temporary Assistance for Needy Families 4,978,932 Adult Education and Literacy 4,696,353 Reemployment Services and Eligibility Assessment 1,295,567 Supplemental Nutrition Assistance Program 836,667 Wagner-Peyser Employment Services 356,141 Reentry Employment Opportunities 142,501 Texas Veterans Commission - Resource Administration Grant 31,667 Apprenticeship Texas Grant 13,435 Trade Adjustment Assistance 4,750 Other 348 Total $ 151,747,173