The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Martin County 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 Requirement for Federal Awards and the State Single Audit Implementation Act. Because the schedules present the financial position, changes in net position or cash flows of Martin County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Martin County.
Martin County has elected not ot use the de minimis indirect cost rate as allowed under Uniform Guidance.
The following are clustered by the NC Department of Health and Human Services and are treated separately for federal audit requirement purposes: Foster Care and Adoption.
The County did not receive any noncash assistance, federally funded insurance, free rent, etc.
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 determination that cause benefit payemnts to be issued by the State. These amounts disclose the additional aid to County residents. Supplemental Nutrition Assistance Program ALN #10.561 Federal $10,153,726 and State -$727,576; Temporary Assistance for Needy Families ALN #93.558 Federal $74,390; Adoption Assistance ALN #93.659 Federal $272,452 and State $62,999; Medical Assistance Program ALN #93.778 Federal $61,118,463 and State $23,458,853; Child Welfare Services Adoption State $42,924; and SC/SA Domicilliary Care State $211,225.
The NC Deaprtment 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.