Notes to SEFA
The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Warren County Board of Education under the programs of the federal government and the State of North Carolina for the year ended June 30, 2025. 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 Warren County Board of Education, it is not intended to and does not present the financial position, changes in net assets or cash flows of Warren County Board of Education.
The following are clustered by the NC Department of Public Instruction and are treated separately for state audit requirement purposes: School Nutrition Program