10 Tex. Admin. Code § 1.401 - Effective Date and Definition
(a) Revisions to
this Subchapter reflect updates to 2 CFR Part 180 and 2 CFR Part 200, which are
generally effective for Contracts executed on or after October 1, 2024. This
rule also reflects conformance with the Texas Grant Management Standards
Version 2.0 (TxGMS) published by the Texas Comptroller of Public Accounts,
which are effective for Contracts executed on or after September 1, 2025. TxGMS
2.0 may also be incorporated into Contracts executed on or after October 1,
2024, and will be incorporated into Contracts where funds are added on or after
September 1, 2025. Previous versions of these rules as memorialized in
Contracts will continue to be effective unless the Contract is amended to
reflect TxGMS 2.0.
(b) Definitions.
The following words and terms, when used in this subchapter, shall have the
following meanings, unless the context clearly indicates otherwise. Capitalized
words used herein have the meaning assigned in the specific Chapters and Rules
of this title that govern the program associated with the request, or assigned
by federal or state law.
(1) Affiliate--Shall
have the meaning assigned by the specific program or programs described in this
part.
(2) Department--The Texas
Department of Housing and Community Affairs.
(3) Equipment--tangible personal property
having a useful life of more than one year or a per-unit acquisition cost which
equals or exceeds the lesser of the capitalization level established by entity
for financial statement purposes, or $10,000.
(4) Professional services--for a unit of
government is as defined by state law. For Private Nonprofit Organizations it
means services:
(A) within the scope of the
practice, as defined by state law, of:
(i)
accounting;
(ii)
architecture;
(iii) landscape
architecture;
(iv) land
surveying;
(v) medicine;
(vi) optometry;
(vii) professional engineering;
(viii) real estate appraising;
(ix) professional nursing; or
(x) legal services; or
(B) provided in connection with the
professional employment or practice of a person who is licensed or registered
as:
(i) a certified public
accountant;
(ii) an
architect;
(iii) a landscape
architect;
(iv) a land
surveyor;
(v) a physician,
including a surgeon;
(vi) an
optometrist;
(vii) a professional
engineer;
(viii) a state certified
or state licensed real estate appraiser;
(ix) attorney; or
(x) a registered nurse.
(5) Single Audit--The audit
required by Office of Management and Budget (OMB), 2 CFR Part 200, Subpart F,
or Tex. Gov't Code, chapter 783, Uniform Grant and Contract Management, as
reflected in an audit report.
(6)
Single Audit Certification Form--A form that lists the source(s) and amount(s)
of Federal funds and/or State funds expended by the Subrecipient during their
fiscal year along with the outstanding balance of any loans made with federal
or state funds if there are continuing compliance requirements other than
repayment of the loan.
(7)
Subrecipient--Includes an entity receiving or applying for federal or state
funds from the Department under Chapters 6, 7, 20, 23, 24, 25, or 26 as
identified by Contract or in this subchapter. Except as otherwise noted in this
subchapter or by Contract, the definition does not include Applicants/Owners
who have applied for and/or received funds under a program administered by the
Multifamily Finance Division, except for CHDO Operating funds, a grant made to
a unit of government or nonprofit organization, or Affiliate, or TCAP-RF grants
or loans when made to a unit of government or nonprofit organization or
Affiliate. Except as otherwise noted in this subchapter or by Contract, this
definition does not include vendors having been procured by the Department for
goods or services. A Subrecipient may also be referred to as
Administrator.
(8) Supplies--means
tangible personal property other than "Equipment" in this section.
(9) Texas Grant Management Standards
(TxGMS)--The standardized set of financial management procedures and
definitions established by Tex. Gov't Code, chapter 783 regarding Uniform Grant
and Contract Management to promote the efficient use of public funds by
requiring consistency among grantor agencies in their dealings with grantees,
and by ensuring accountability for the expenditure of public funds. This
includes TxGMS Version 2.0 published by the Texas Comptroller of Public
Accounts in October 2024. State agencies are required to adhere to these
standards when administering grants and other financial assistance agreements
with cities, counties and other political subdivisions of the state. This
includes all Public Organizations including public housing and housing finance
agencies. In addition, Tex. Gov't Code Chapter 2105, regarding Administration
of Block Grants, subjects subrecipients of federal block grants (as defined
therein) to TxGMS.
(10) Uniform
Grant Management Standards (UGMS)--the standardized set of financial management
procedures used by the Department in Contracts that began before January 1,
2022.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
(a) Revisions to this Subchapter reflect updates to 2 CFR Part 180 and 2 CFR Part 200, and are generally effective for Contracts executed on or after October 1, 2024. Previous versions of these rules as memorialized in Contracts will continue to be effective, unless the Contract is amended to add additional funds on or after October 1, 2024, and that amendment specifically incorporates some or all of the provisions in the rule, to the extent federally allowed.
(b) Definitions. The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise. Capitalized words used herein have the meaning assigned in the specific Chapters and Rules of this title that govern the program associated with the request, or assigned by federal or state law.
(1) Affiliate --Shall have the meaning assigned by the specific program or programs described in this part.
(2) Department --The Texas Department of Housing and Community Affairs.
(3) Equipment --tangible personal property having a useful life of more than one year or a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by entity for financial statement purposes, or $10,000 (except in the case of Contracts subject to TXGMS or UGMS, in which case $5,000).
(4) Professional services --for a unit of government is as defined by state law. For Private Nonprofit Organizations it means services:
(A) within the scope of the practice, as defined by state law, of:
(i) accounting;
(ii) architecture;
(iii) landscape architecture;
(iv) land surveying;
(v) medicine;
(vi) optometry;
(vii) professional engineering;
(viii) real estate appraising;
(ix) professional nursing; or
(x) legal services; or
(B) provided in connection with the professional employment or practice of a person who is licensed or registered as:
(i) a certified public accountant;
(ii) an architect;
(iii) a landscape architect;
(iv) a land surveyor;
(v) a physician, including a surgeon;
(vi) an optometrist;
(vii) a professional engineer;
(viii) a state certified or state licensed real estate appraiser;
(ix) attorney; or
(x) a registered nurse.
(5) Single Audit --The audit required by Office of Management and Budget (OMB), 2 CFR Part 200, Subpart F, or Tex. Gov't Code, chapter 783, Uniform Grant and Contract Management, as reflected in an audit report .
(6) Single Audit Certification Form --A form that lists the source(s) and amount(s) of Federal funds and/or State funds expended by the Subrecipient during their fiscal year along with the outstanding balance of any loans made with federal or state funds if there are continuing compliance requirements other than repayment of the loan.
(7) Subrecipient --Includes an entity receiving or applying for federal or state funds from the Department under Chapters 6, 7, 20, 23, 24, 25 or 26 as identified by Contract or in this subchapter. Except as otherwise noted in this subchapter or by Contract, the definition does not include Applicants/Owners who have applied for and/or received funds under a program administered by the Multifamily Finance Division, except for CHDO Operating funds, a grant made to a unit of government or nonprofit organization, or Affiliate , or TCAP-RF grants or loans when made to a unit of government or nonprofit organization or Affiliate . Except as otherwise noted in this subchapter or by Contract, this definition does not include vendors having been procured by the Department for goods or services. A Subrecipient may also be referred to as Administrator.
(8) Supplies --means tangible personal property other than "Equipment " in this section.
(9) Texas Grant Management Standards (TxGMS) --The standardized set of financial management procedures and definitions established by Tex. Gov't Code, chapter 783 regarding Uniform Grant and Contract Management to promote the efficient use of public funds by requiring consistency among grantor agencies in their dealings with grantees, and by ensuring accountability for the expenditure of public funds. State agencies are required to adhere to these standards when administering grants and other financial assistance agreements with cities, counties and other political subdivisions of the state. This includes all Public Organizations including public housing and housing finance agencies. In addition, Tex. Gov't Code Chapter 2105, regarding Administration of Block Grants, subjects subrecipients of federal block grants (as defined therein) to TxGMS.
(10) Uniform Grant Management Standards (UGMS) --the standardized set of financial management procedures used by the Department in Contracts that began before January 1, 2022.