Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Tarrant County Homeless Coalition dba Partnership Home (Organization) under programs of the federal government for the year ended December 31, 2025. The information in the 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.
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. The Organization has elected to use the de minimus indirect cost rate as allowed under the Uniform Guidance and continues to use the cost allocation plan negotiated individually with its grantors.
The Organization received grants totaling $1,944,066 that were included in government grant revenue on the statement of activities that were not subject to the audit requirements of the Uniform Guidance and therefore were not included on the Schedule.
The Organization is required to provide 25% matching funds to fulfill its Continuum of Care contract. These matching funds consist of contributions and fees. The Organization claimed the following in matching funds for the following contracts for the year ended December 31, 2025: