Notes to SEFA
The accompanying schedule of expenditures of federal and State awards (“SEFSA”) represents the activity of all federal and State award programs received directly or indirectly (flow through) of New Hanover County, North Carolina (the “County”) primary government. The information in this SEFSA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and the 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.
Substantially all federal and State award programs are accounted for in the County's governmental funds.
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, Permanency Planning and Adoption Subsidy, and Aging.
Of the federal and state expenditures presented in the SEFSA, the County provided federal and state awards to subrecipients as follows: See Notes to the SEFSA for the Table/Chart.
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.