The accompanying schedule of expenditures of Federal and State awards (SEFSA) includes the Federal and State grant activity of Chatham 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 Requirements for Federal Awards and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of Chatham County, it is not intended to and does not present the financial position, changes in net position or cash flows of Chatham County.
The following are clustered by the N.C. Department of Health and Human Services and are treated separately for state audit requirement purposes: Foster Care, Adoption and Guardianship Assistance Program, Mental Health, Intellectual and Developmental Disabilities, Substance Use Services, Special Children Adoption Fund, Subsidized Child Care Program, and Refugee and Entrant Assistance.
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 determinations that cause benefit payments to be issued by the State. These amounts disclose this additional aid to County recipients that do not appear in the basic financial statements because they are not revenues and expenditures of the County. Program Title; AL#; Federal; State; Medicaid, 93.778, $88,316,246, $30,916,791; Supplemental Nutrition Assistance Program, 10.551, $9,909,012, $0; CHIP, 93.767, $0, $0; Adoption Assistance IV-E Adopt Subsidy & Vendor, 93.659, $928,090, $212,172; TANF-Payments & Penalties, 93.558, $76,074, $0; SP Children Adopt Promotion, 93,558, $64,367, $0; AFDC Payments and Penalties, 93.560, $(400), $(63); Refugee Assistance Payment, 93.566, $1,808, $0; WIC, 10.557, $1,108,580, $0; Child Welfare Services Adoption-Vendor Guard, N/A, $0, $190,276; SC/SA Domiciliary Care, N/A, $0, $239,948
The N.C. 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.
Chatham County had the following loan balances outstanding at June 30, 2025 for loans that the grantor/pass-through grantor has still imposed continuing compliance requirements. Loans outstanding at the beginning of the year and loans made during the year are included in the SEFSA. The balance of loans outstanding at June 30, 2025 consist of: Program Title, AL#, Pass-Through Grantor's Number, Amount Outstanding; Community Facilities Loans and Grants Cluster, 10.766, N/A, $17,894,643