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: There were no indirect costs assigned to the grant awards.
The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Pamlico County under the programs of the federal government and the State of North Carolina for the year ended June 30, 2023. 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 schedules present the financial position, changes in net position or cash flows of Pamlico County.
Title: Indirect Cost Rate
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: There were no indirect costs assigned to the grant awards.
Pamlico County has elected not to use the 10 percent de minimus cost indirect cost rate as allowed under Uniform Guidance
Title: Cluster of 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: There were no indirect costs assigned to the grant awards.
The following are clustered by the North Carolina 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: There were no indirect costs assigned to the grant awards.
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: There were no indirect costs assigned to the grant awards.
The amounts listed below were paid directly to individual receipients by the State from federal and state moneys. County personnel are involved with certain functions, primarily eligibility determination that casue benefit payments to be issued by the State. These amounts disclose 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 10.557 - Federal $222,088; Supplemental Nutrition Assistance Program ALN 10.561 Federal $5,256,358; Temporary Assistance for Needy Families ALN 93.558 Federal $26,044; Adoption Assistance ALN 93.659 Federal $74,785 and State $13,901; Foster Care -Title IV-E ALN 93.658 Federal $4,089 and State $677; Medical Assistance Program ALN 93.778 Federal $18,364,433 and State $7,276,835; Children's Health Insurance Program ALN 93.767 Federal $45,376 and State $10,142; Child Welfare Services Adoption State $40,801; State Foster Home State $13,793; SFHF Maximization State $7,002; SC/SA Domiciliary Care State $55,236.