Notes to SEFA
The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Cherokee 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 Cherokee County, it is not intended to and does not present the financial position, changes in net position or cash flows of Cherokee 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 and Adoption.
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. Special Supplemental Nutrition Program for Women Infant and Children ALN No. 10.557 Federal $614,963 Supplemental Nutrition Assistance Program ALN No. 10.551 Federal $9,346,896 AFDC Payments and Penalties ALN No. 93.560 Federal $(50) State $696 Temporary Assistance for Needy Families - Payments and Penalties ALN No. 93.558 Federal $31,648 Temporary Assistance for Needy Families - Special Children Adoption ALN No. 93.558 Federal $27,307 Adoption Assistance ALN No. 93.659 Federal $324,706 State $87,208 Medical Assistance Program ALN No. 93.778 Federal $70,986,5895 State $24,412,605 Child Welfare Services Adoption State $192,591 State / County Special Assistance program (Domiciliary Care) State $162,657