Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Community Health Centers of South Central Texas, Inc., (CHCSCT) under programs of the federal and state governments for the year ended November 30, 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) and the State of Texas Single Audit Circular. Because the Schedule presents only a selected portion of the operations of CHCSCT, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CHCSCT.
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 and the State of Texas Single Audit Circular, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Federal and state financial assistance programs are reported in CHCSCT's basic financial statements as support. Total federal and state financial assistance per the accompanying Schedule of Expenditures of Federal and State Awards does not include monies received as cost reimbursement for services provided to Medicaid and Medicare eligible recipients. In addition, the schedule does not include monies received on a fee for service basis under the Title XX Family Planning contract with the Texas Health and Human Services Commission. This funding excluded from the accompanying schedule is not considered expenditures of federal and state awards as defined in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards (Uniform Guidance) and the State of Texas Single Audit Circular.
Amounts include contract/award amounts plus any additional reimbursement monies received in fiscal year 2025. Additionally, expenditures of federal awards for the fiscal year presented in the Schedule under the Health Center Program Cluster, Special Supplemental Nutrition Program for Women, Infants and Children and Special State Matching Grants for The Supplemental Nutrition Assistance Program equal to the funding received during the fiscal year. For the Social Services Block Grant – Family Planning Grant Program and Cancer Prevention and Control Program for the State, Territorial and Tribal Organizations program expenditures of federal awards equal to the CHCSCT’s expenses for allowable costs for that specific program made within the fiscal year under audit.
The CHCSCT has elected to use the 15 percent de mininus indirect cost rate as allowed under the Uniform Guidance and the State of Texas Single Audit Circular.
The CHCSCT provided no federal or state awards to subrecipients during the year ended November 30, 2025.