Notes to SEFA
The accompanying Schedule of Expenditures of Federal and State Awards (SEFSA) includes the federal and state grant activity of Jackson County, North Carolina 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 Jackson County, it is not intended to and does not present the financial position, changes in net position or cash flows of Jackson 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.
Jackson County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The following programs are clustered together by the applicable State Department, and are treated separately for State audit requirement purposes: Subsidized Childcare Program Cluster, Foster Care, Adoption, and Guardianship Assistance Program Cluster, the HIV Cluster, the Refugee and Entrant Assistance Cluster, and the Special Children Adoption Fund Cluster.