Notes to SEFA
The schedule of expenditures and federal and state awards (the “Schedule”) presents the activities of all federal and state financial award programs of Durham County, North Carolina (the “County”) for the year ended June 30, 2025. All federal and state awards received directly from federal and state agencies as well as federal and state financial awards passed through other government agencies are included in the Schedule. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements (“Uniform Guidance”) and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of the County, it is not intended to present the financial position, changes in net assets or cash flows of the County.
The following federal programs are clustered by the N.C. Department of Health and Human Services and are treated separately for state audit requirement purposes: Special Children Adoption Fund – State Cluster 93.556; 93.558; 93.603; and 93.645 Refugee and Entrant Assistance – State Cluster 93.566 and 93.576 Aging – State Cluster 93.045 Foster Care, Adoption, and Guardianship Assistance Program – State Cluster 93.658 and 93.659 Work First Administration – State Cluster 93.558 Title IV D-Child Support Enforcement – State Cluster 93.563 Low-Income Energy Administration – State Cluster 93.568 Independent Living (LINK) – State Cluster 93.674
The North Carolina Department of Justice does not consider Opioid Settlement Funds either Federal or State financial assistance since they are from a settlement with 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.