Notes to SEFA
Title: Clusters
Accounting Policies: The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State award activity of Burke County under the programs of the federal government and the State of North Carolina for the year ended June 30, 2022. The information in this SEFSA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act.Because the Schedule presents only a selected portion of the operations of Burke County, it is not intended to and does not present the financial position, changes in net position or cash flows of Burke County.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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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: Direct Benefit Payments
Accounting Policies: The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State award activity of Burke County under the programs of the federal government and the State of North Carolina for the year ended June 30, 2022. The information in this SEFSA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act.Because the Schedule presents only a selected portion of the operations of Burke County, it is not intended to and does not present the financial position, changes in net position or cash flows of Burke County.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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The amounts listed below were paid directly to individual receipients by the State from federal and State moneys. 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 of the County. Program Title Federal Assistance Listing No. Federal State Special Supplemental Nutrition Program for Women Infant and Children 10.557 4 78,309 -Supplemental Nutrition Assistance Program 10.551 3 9,367,269 -Temporary Assistance for Needy Families 93.558 2 22,689 -Adoption Assistance 93.659 1 ,637,114 313,047 Foster Care - Title IV-E 93.658 1 ,729,681 433,733 Medical Assistance Program 93.778 1 48,150,218 55,524,916 Children's Health Insurance Program 93.767 1 ,762,236 395,003 Child Welfare Services Adoption - 295,007 State / County Special Assistance program - 509,830