Notes to SEFA
Title: State Designated Cluster
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting in accordance with N.C. General Statute 143C-6-23. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if present, on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The North Carolina Division of Commerce Division of Workforce Solutions has designated WIOA Dislocated Worker/WIA National Emergency Grants (NEGs) program (Assistance Listing 17.277) be included in the Federal WIOA Cluster. The Schedule separately presents both the federal and state-designated cluster totals as prescribed by the U.S. Office of Management and Budget (OMB).