Notes to SEFA
Title: 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
De Minimis Rate Used: N
Rate Explanation: Onslow County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance
The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of the Onslow County under the programs of the federal government and the State of North Onslow for
Title: 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
De Minimis Rate Used: N
Rate Explanation: Onslow County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance
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
Title: 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
De Minimis Rate Used: N
Rate Explanation: Onslow County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance
Onslow County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance
Title: 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
De Minimis Rate Used: N
Rate Explanation: Onslow County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance
The following are clustered by the NC Department of Health and Human Services and are treated separately for state audit requirement purposes: Foster Care and Adoption
Title: 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
De Minimis Rate Used: N
Rate Explanation: Onslow County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance
The amounts listed below were paid directly to individual recipients by the State from federal and State moneys. County personnel are involved with certain functions, primarily eligibility determinations that cause benefit. Program Title CFDA No. Federal State
93.658 578,610 459,407
Title: Donated Personal Protected Equipment
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
De Minimis Rate Used: N
Rate Explanation: Onslow County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance
Onslow County has donated $0, "unaudited," of Personal Protected Equipment (PPE) to various entities in response to the needs as a result of the COVID-19 pandemic.18