Title: Basis of Presentation
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Martin County under the programs of the federal government and the State of North Carolina for the year ended June 30, 2022. 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 Requirement for Federal Awards and the State Single Audit Implementation Act. Because the schedule presents only a selected portion of the operations of Martin County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Martin County.
Title: Cluster of State Programs
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The following are clustered by the NC Department of Health and Human Services and are treated separately for federal audit requirement purposes: Foster Care and Adoption.
Title: Noncash Assistance
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The County did not receive any noncash assistance, federally funded insurance, free rent, etc.
Title: Benefit Payments Issued by the State
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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 determination that cause benefit payments to be issued by the State. These amounts disclose the additional aid to County residents. Supplemental Nutrition Assistance Program ALN #10.561 Federal $15,436,818; Temporary Assistance for Needy Families ALN #93.558 Federal $59,808; Adoption Assistance ALN #93.659 Federal $226,670 and State $42,402; Foster Care - Title IV-E ALN #93.658 Federal $91,661 and State $18,314; Medical Assistance Program ALN #93.778 Federal $46,346,993 and State $17,855,209; Children's Health Insurance Program ALN #93.767 Federal $454,265 and State $101,716; Child Welfare Services Adoption State $38,831; State Foster Home State $29,735; SFHF Maximization State $224; SC/SA Domiciliary Care State $168,826; and Foster Care - Title IV-B State $27,500.