Notes to SEFA
The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Pamlico 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 Pamlico County.
Pamlico County has elected not to use the de minimus cost indirect cost rate as allowed under Uniform Guidance
The following are clustered by the North Carolina 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 receipients by the State from federal and state moneys. County personnel are involved with certain functions, primarily eligibility determination that casue benefit payments to be issued by the State. These amounts disclose additional aid to County recipients that do not appear in the basic financial statements because they are not revenues and expenditures of the County. Supplemental Nutrition Assistance Program ALN 10.561 Federal $3,298,204 State $278,868; Temporary Assistance for Needy Families ALN 93.558 Federal $60,253; SP Children Adopt Promotion ALN 93.558 Federal $9,264; Foster Care -Title IV-E ALN 93.658 Federal $61,509 and State $16,411; Medical Assistance Program ALN 93.778 Federal $24,724,033 and State $8,669,916; Child Welfare Services Adoption State $7,086; SC/SA Domiciliary Care State $45,485.
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 Finacial Assistance on the SEFSA, and considered State Awards for State Single Audit requirements.