Title: Note 1: Basis of Presentation
Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The County has elected not to use the 10 percent de Minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimus cost rate
The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Orange
County, North Carolina (the "County") under the programs of the federal government and the State of North Carolina for the year ended June
30, 2024. The information in this SEFSA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR)
Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Uniform Guidance) for Federal Awards and the
State Single Audit Implementation Act. Because the SEFSA presents only a selected portion of the operations of the County, it is not
intended to and does not present the financial position, changes in net position or cash flows of the County. Direct benefit payments are paid
directly to recipients and are not included in the County's basic financial statements.
Title: Note 2: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The County has elected not to use the 10 percent de Minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimus cost rate
Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The County has elected not to use the 10 percent de Minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 3: Indirect Cost Rate
Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The County has elected not to use the 10 percent de Minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimus cost rate
The County has elected not to use the 10 percent de Minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 4: Cluster of Programs
Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The County has elected not to use the 10 percent de Minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimus cost rate
The following are clustered by the N.C. Department of Health and Human Services and are treated separately for state audit requirement
purposes: Subsidized Child Care, Foster Care and Adoption, and Aging.
Title: Note 5: Benefit Payments Issued by the State
Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The County has elected not to use the 10 percent de Minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimus cost rate
The amount listed below were paid directly to individual recipients by the State from federal and State monies. County personnel are involved
with certain functions, primarily eligibility determinations that cause benefit payments to be issued by the State. These amounts disclose this
additional aid to County recipients that do not appear in the basic financial statements because they are not revenues and expenditures to the
County. See the Notes to the SEFA for chart/table.
Title: Note 6: Juvenile Crime Prevention Council reimbursed the following subrecipients as reported on the SEFSA.
Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The County has elected not to use the 10 percent de Minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimus cost rate
See the Notes to the SEFA for chart/table.
Title: Note 7: Opioid Settlement Fund
Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The County has elected not to use the 10 percent de Minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimus cost rate
The NC Department of Justice does not consider Opioid Settlement Funds either Federal or State Financial assistance since they are from a
settlement with private major drug companies. Since these funds are subject to the State Single Audit Implementation Act, they are reported
as "Other Financial Assistance" on the SEFSA, and considered State Awards for State single audit requirements.