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									                                    Illustrative Grant Schedules
                                                Set #5

                      Schedule of Expenditures of Federal and State Awards

The following examples of this schedule are presented:

             Page           Example                                   Schedule

          35-E-5.1              1               Illustrative schedule for a municipality

          35-E-5.3              2               Illustrative schedule for a county

          35-E-5.11             3               Illustrative schedule for a board of education

          35-E-5.13             4               Illustrative schedule for a council of governments

                                                Illustrative schedule for a mental health area
          35-E-5.16             5               authority




Revised 6/2005                                 35-E-5.0
                                                                                                                                                      Example 1
                                                   CITY OF DOGWOOD, NORTH CAROLINA
                                         SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
                                                       For the Year Ended June 30, 200X

                                                                                             State/
                                                                         Federal          Pass-through   Fed. (Direct &
Grantor/Pass-through                                                     CFDA              Grantor's     Pass-through)          State             Local
Grantor/Program Title                                                    Number             Number       Expenditures        Expenditures      Expenditures
           1(a)                                                           1(b)                             1(c) (d), 2          1 (d)             1 (d)

Federal Grants:
       Cash Programs:
U.S. Dept. of Housing and
       Urban Development
            Passed-through N.C. Department of Commerce:
                Community Development Block Grant,
                  Small Cities                                            14.228            XXXX         $     260,861       $        -        $    25,000

U.S. Dept. of Transportation
       Federal Highway Administration
            Passed-through the N.C. Department
            of Transportation:
                Highway Planning, and Construction                        20.205            XXXX                50,000                -                -
                State and Community Highway Safety                        20.600            XXXX                 7,114                -                -

U. S. Department of Homeland Security
              Passed-through N.C. Department of
                Crime Control and Public Safety:
                     Public Assistance Grants (note 3)                    97.036            XXXX                750,000           250,000              -

       Noncash Programs:
Environmental Protection Agency
       Office of Water
           Passed-through N.C. Department
              of Environment and Natural Resources
                Capitalization Grants for State
                                                                                    3
                    Revolving Funds (note 2)                              66.458            XXXX             1,660,000           340,000               -

                     Total assistance - federal programs                                                     2,727,975           590,000            25,000

State Grants:
       Cash Assistance:
        N.C. Department of Cultural Resources:
               State Aid to Public Libraries                                                XXXX                    -              23,000            23,000

        N.C. Department of Transportation:
               Powell Bill                                                                  XXXX                    -             280,949              -

                     Total assistance - State programs                                                              -            303,949            23,000

                     Total assistance                                                                    $   2,727,975       $   893,949       $    48,000

Notes to the Schedule of Expenditures of Federal and State Financial Awards:

1.      The accompanying schedule of expenditures of federal and State awards includes the federal and State grant activity of the City
        of Dogwood and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance
        with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and the State
        Single Audit Implementation Act. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used
        in the preparation of the basic financial statements.

2.      Loans Outstanding
        City of Dogwood had the following loan balances outstanding at June 30, 200X. These loan balances outstanding are also included
        in the federal expenditures presented in the schedule.
                                                                                                        Pass-through
                                                                                        CFDA              Grantor's           Amount
        Program Title                                                                  Number              Number           Outstanding
                                                                                                     3
        Capitalization Grants for State Revolving Funds                                     66.458         XXXX             $ 1,525,000

3.      On June 1, 200X, the area of the City of Dogwood was declared a major disaster area by the President of the United States due to
        damages incurred from tornadoes. As a result the City of Dogwood is eligible for financial relief from the Federal Emergency Management
        Agency of Crime Control and Public Safety. Amounts included on the schedule of expenditures of federal and State awards are eligible
        expenditures incurred by the Town through June 30, 200X and paid from the operating fund. These funds will be reimbursed with the
        grant from the awarding agencies.




Rev. 6/2005
                                                                               35-E-5.1
                                                                                                                                                      Example 1
                                                   CITY OF DOGWOOD, NORTH CAROLINA
                                         SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
                                                       For the Year Ended June 30, 200X


Notes to the preparer:

1. (a) All programs should be individually identified, including those completed or terminated during the audit period.
   (b) Catalog of Federal Domestic Assistance number.
   (c) Paragraph 7.05 of the AICPA's Audit Guide - Government Auditing Standards and Circular A-133 Audits states that
       the auditee is required to disclose the basis of accounting and the significant accounting policies used in preparing
       the schedule. The auditee must also be able to reconcile amounts presented in the basic financial statements to related
       amounts in the Schedule of Expenditures of Federal and State awards.
   (d) State and local matching expenditures should be reflected in the appropriate columns. Amounts listed are examples only and are
       not representative of actual programs.

2.     If federal and State moneys cannot be segregated, a statement to that effect should be indicated on this schedule, and the
       expenditures should be presented under the federal column.

3.     This assistance includes the total of new loans made during the year plus the balance of loans made in previous years for which
       the federal (or State) government is at risk, i.e. the project was open all or part of the year. Once the project is closed, and all that is
       required is the repayment of the debt, the funds are no longer subject to single audit.




Rev. 6/2005
                                                                                 35-E-5.2
                                                  CAROLINA COUNTY, NORTH CAROLINA
                                        SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
                                                                                                                             Example 2
                                                      For the Year Ended June 30, 200X
                                                                                    State/
                                                                      Federal    Pass-through Fed. (Direct &
Grantor/Pass-through                                                  CFDA         Grantor's  Pass-through)        State             Local
Grantor/Program Title                                                 Number       Number      Expenditures     Expenditures      Expenditures
1(a)                                                                   1(b)                     1(c)(d),2          1(d)               1(d)
Federal Awards:
U.S. Dept. of Agriculture
   Food and Nutrition Service
       Passed-through N.C. Dept. of Agriculture:
               Food Distribution - Food Commodities-Noncash             10.550      XXXX       $      48,950    $        -       $       137,950

      Passed-through the N.C. Dept. of Health and Human Services:
         Division of Social Services:
         Administration:
             Food Stamp Cluster: 4
             Food Stamp Program - Direct Benefit Payment                10.551      XXXX           14,485,102            -                   -
             State Administrative Matching Grants for
               the Food Stamp Program                                   10.561      XXXX              645,949            -               645,949
                 Total Food Stamp Cluster                                                          15,131,051            -               645,949

      Passed-through the N.C. Dept. of Health and Human Services:
         Division of Public Health:
         Administration:
             Special Supplemental Nutrition Program for
               Women, Infants, & Children                               10.557      XXXX             808,517          90,220             151,300
         Direct Benefit Payments:
             Special Supplemental Nutrition Program for
               Women, Infants, & Children                               10.557      XXXX            4,260,123            -                   -
         Administration:
             Child and Adult Care Food Program                          10.558      XXXX                8,010            -                 4,005

      Passed-through N.C. Dept. of Agriculture:
             Emergency Food Assistance Cluster: 4
             Emergency Food Assistance
               Program - Administrative Cost                            10.568      XXXX              17,800             -                   -
             Emergency Food Assistance
               Program - Food Commodities                               10.569      XXXX              36,299             -                   -
                 Total Emergency Food Assistance Cluster                                              54,099             -                   -
   Rural Utilities Service
      Direct Program:
               Water and Waste Water Disposal Systems
               for Rural Communities (Note 2)                           10.760                      1,021,375            -                   -
                    Total U.S. Dept. of Agriculture                                                21,332,125         90,220             939,204
U.S. Dept. of Justice
   Bureau of Justice Assistance
       Passed-through N.C. Dept. of Crime Control and
               Public Safety:
               Byrne Formula Grant Program                              16.579      XXXX              26,996             -                 8,998
       Direct Program:
               Edward Byrne Memorial State and Local Law
               Enforcement Assistance Discretionary
               Grants Program                                           16.580      XXXX              51,620             -                   -
   Office of Community Oriented Policing Services
      Direct Program:
              Public Safety Partnerships and Community
              Policing Grants                                           16.710      XXXX             133,500             -                16,465
                  Total U.S. Dept. of Justice                                                        212,116             -                25,463




         Revised 6/2005                                             35-E-5.3
                                                   CAROLINA COUNTY, NORTH CAROLINA
                                         SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
                                                                                                                              Example 2
                                                       For the Year Ended June 30, 200X
                                                                       Federal    Pass-through Fed. (Direct &
Grantor/Pass-through                                                   CFDA         Grantor's  Pass-through)        State             Local
Grantor/Program Title                                                  Number       Number      Expenditures     Expenditures      Expenditures
1(a)                                                                    1(b)                     1(c)(d),2          1(d)               1(d)
U.S. Dept. of Labor
    Employment and Training Administration
       Passed-through the N.C. Dept. of Health and Human Services:
           Division of Aging:
               Senior Community Service Employment Program, Title V        17.235    XXXX              71,200             -                7,120
       Passed-through the N.C. Department of Commerce:
           Division of Employment and Training
                                                 4
              Workforce Investment Act Cluster
                WIA Adult Program                                          17.258    XXXX             319,985             -                  -
                WIA Youth Program                                          17.259    XXXX             340,259             -                  -
                WIA Dislocated Workers                                     17.260    XXXX              47,306             -                  -
                                                               4
                     Total Workforce Investment Act Cluster                                           707,550             -                  -
                 Total U.S. Dept. of Labor                                                            778,750             -                7,120
U.S. Dept. of Transportation
   Federal Aviation Administration
       Passed-through the N.C. Department of Transportation:
               State Block Grant Program                                   20.106    XXXX             205,140          51,285                -

   Federal Transit Administration
      Passed-through the N.C. Department of Transportation:
              Federal Transit Capital Investment Grants                    20.500    XXXX             200,250             -                  -
                 Total U.S. Dept. of Transportation                                                   405,390          51,285                -
Environmental Protection Agency
   Office of Water
       Passed-through the N.C. Department Environment
          and Natural Resources:
          Division of Water Quality
              Nonpoint Source Implementation Grants - Section 319          66.460    XXXX              84,550             -               56,367
              Total Environmental Protection Agency                                                    84,550             -               56,367
U. S. Department of Homeland Security
       Passed-through N.C. Dept. of Crime Control and Public Safety:
       Division of Emergency Management
              Home Land Security Grant Program                             97.004    XXXX             600,000                  -             -

              Public Assistance Grants Program for Infrastructure
               Support (FEMA)                                              97.039    XXXX             514,552        171,517              74,850
                 Total U. S. Department of Homeland Security                                         1,114,552       171,517              74,850
U.S. Department of Education
   Office of Special Education and Rehibilitative Services
       Passed-through the N.C. Dept. of Health and Human Services:
          Division of Mental Health, Developmental Disabilities
          and Substance Abuse Services
              Special Education - Grants for Infants and Families
                with Disabilities                                          84.181    XXXX              50,967          26,667                -
   Office of Elementary and Secondary Education
              Safe and Drug Free Schools and Communities-State
                  Grants-Governors Substance Abuse and
                  Violence Prevention Program                              84.186    XXXX              23,867             -                  -
                  Total U.S. Department of Education                                                   74,834          26,667                -




         Revised 6/2005                                                35-E-5.4
                                                   CAROLINA COUNTY, NORTH CAROLINA
                                         SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
                                                                                                                              Example 2
                                                       For the Year Ended June 30, 200X
                                                                                     State/
                                                                       Federal    Pass-through Fed. (Direct &
Grantor/Pass-through                                                   CFDA         Grantor's  Pass-through)        State             Local
Grantor/Program Title                                                  Number       Number      Expenditures     Expenditures      Expenditures
       1(a)                                                            1(b)(d)                    1(c)(e),2         1(e)               1(e)
U.S. Dept. of Health & Human Services
   Office of the Population Affairs
       Passed-through the N.C. Dept. of Health and Human Services:
           Division of Public Health:
               Family Planning Services Title X                          93.217      XXXX              68,633           3,432               3,431
   Administration on Aging
   Division of Aging and Adult Services
      Passed-through Red Bird Council of Governments:
              Aging Cluster: 4
              Special Programs for the Aging - Title III B
                Grants for Supportive Services and Senior Centers        93.044      XXXX             373,800          22,250              44,500
              Special Programs for the Aging - Title III C
                Nutrition Services                                       93.045      XXXX             210,000          13,350              42,533
                 Total Aging Cluster                                                                  583,800          35,600              87,033
              Social Service Block Grant (SSBG) - In Home Services       93.667      XXXX              81,314             -                   -

   Administration for Children and Families
     Passed-through the N.C. Dept. of Health and Human Services:
         Division of Social Services:
                                       4
             Foster Care and Adoption (Note 4)
             Title IV-E Foster Care - Administration                     93.658      XXXX             106,800             -               106,800
             Foster Care - Direct Benefit Payments                       93.658      XXXX             649,700          53,400              53,400
             Adoption Assistance - Direct Benefit Payments               93.659      XXXX              56,070          15,699              15,699
                 Total Foster Care and Adoption (Note 4)                                              812,570          69,099             175,899

              Work First /Temporary Assistance for Needy
                Families (TANF)                                          93.558      XXXX              378,297       194,880              987,604
              Work First/TANF-Direct Benefit Payments                    93.558                      5,926,654           -                    -
              N. C. Child Support Enforcement Section                    93.563      XXXX                7,947           -                  4,614
              Refugee and Entrant Assistance - State
                Administered Program                                     93.566      XXXX                 318             -                   -
              Refugee and Entrant Assistance - Cash and
                Medical Payments                                         93.566      XXXX               2,909             -                  322
              Low-Income Home Energy Assistance Block Grant:
              Administration                                             93.568      XXXX              53,945             -                 2,403
              Energy Assistance Payments- Direct Benefit Payments        93.568      XXXX              14,688             -                   -
              Crisis Intervention Program                                93.568      XXXX             112,376             -                   -
              Child Welfare Services - State Grants
                   - Adoption Subsidy - Direct Benefit Payments          93.645      XXXX              31,364          50,805              28,266
              Child Welfare Services - State Grants
                  - Permanency Planning - Families for Kids              93.645      XXXX              53,400          13,350              13,350
              SSBG - Other Service and Training                          93.667      XXXX             296,525             -                   -
              Independent Living Grant                                   93.674      XXXX              34,710             -                21,805




         Revised 6/2005                                              35-E-5.5
                                                   CAROLINA COUNTY, NORTH CAROLINA
                                         SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
                                                                                                                             Example 2
                                                       For the Year Ended June 30, 200X
                                                                                     State/
                                                                       Federal    Pass-through Fed. (Direct &
Grantor/Pass-through                                                   CFDA         Grantor's  Pass-through)       State             Local
Grantor/Program Title                                                  Number       Number      Expenditures    Expenditures      Expenditures
       1(a)                                                            1(b)(d)                    1(c)(e),2        1(e)               1(e)
           Division of Aging and Adult Services:
           Division of Social Services:
              SSBG - State In Home Service Fund                        93.667        XXXX             256,500           -                56,522
              SSBG - State Adult Day Care                              93.667        XXXX              56,500       108,029              78,825

          Division of Child Development:
             Subsidized Child Care (Note 4)
                                                    4,5
             Child Care Development Fund Cluster:
          Division of Social Services:
             Child Care Development Fund-Administration                     93.596   XXXX             203,500            -                  -
          Division of Child Development:
             Child Care and Development Block Grant                         93.575   XXXX           1,050,251            -                  -
             Child Care and Development Fund -- Mandatory                   93.596   XXXX             828,038            -                  -
             Child Care and Development Fund -- Match                       93.596   XXXX             311,928         43,469                -
                 Total Child Care Development Fund Cluster                                          2,393,717         43,469                -

             Social Services Block Grant                                    93.667   XXXX              99,235            -                  -
             TANF                                                           93.558   XXXX             154,284            -                  -
             Smart Start                                                             XXXX                 -          651,482                -
             State Appropriations                                                    XXXX                 -          541,671                -
                    Total Subsidized Child Care (Note 4)                                            2,647,236      1,236,622                -

      Passed-through the N.C. Department of Juvenile Justice
         and Delinquency Prevention:
             TANF - Support Our Students (SOS)                              93.558   XXXX              62,600         32,248             15,263

   Substance Abuse and Mental Health Service Administration
      Passed-through the N.C. Dept. of Health and Human Services:
          Division of Mental Health, Developmental Disabilities
            and Substance Abuse Services:
             Comprehensive Community Mental Health Services
                 for Children with Serious Emotional Disturbances
                  - N.C. System of Care Networks                            93.104   XXXX             140,000            -                  -
             Project for Assist. in Transition from Homeless                93.150   XXXX              37,500            -                  -
             MAJORS Substance Abuse/Juvenile Justice Initiative             93.959   XXXX              87,102            -                  -
             Perinatal and Maternal Substance Abuse Initative               93.958   XXXX              80,160            -                  -
   Administration for Children and Families
             TANF-Work / Substance Abuse Initiative                         93.558   XXXX             134,672            -                  -

   Substance Abuse and Mental Health Service Administration
                                    4,5
             Mental Health Services     (Note 4)
             Block Grant for Community Mental Health Services               93.958   XXXX             112,939           -                   -
             State Appropriations -Mental Health                                     XXXX                 -         992,361                 -
                 Total Mental Health Services                                                         112,939       992,361                 -
                                                           4,5
             Developmental Disability Waiting List Serv.     (Note 4)
             SSBG-Developmental Disabilities Waiting List Funds             93.667   XXXX             212,121           -                   -
             State Appropriations -DD Waiting List                                   XXXX                 -         326,808
                 Total Developmental Disability Waiting List Services                                 212,121       326,808                 -
             Developmental Disability Services - Child                      93.667   XXXX              62,233            -
             Developmental Disability Services - Adult                      93.667   XXXX               4,553            -




         Revised 6/2005                                                 35-E-5.6
                                                       CAROLINA COUNTY, NORTH CAROLINA
                                          SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
                                                                                                                                 Example 2
                                                           For the Year Ended June 30, 200X
                                                                                         State/
                                                                           Federal    Pass-through Fed. (Direct &
Grantor/Pass-through                                                       CFDA         Grantor's  Pass-through)       State             Local
Grantor/Program Title                                                      Number       Number      Expenditures    Expenditures      Expenditures
       1(a)                                                                1(b)(d)                    1(c)(e),2        1(e)               1(e)
                                        4,5
              Substance Abuse Services      (Note 4)
              Block Grant for Prevention and Treatment
                 of Substance Abuse                                        93.959        XXXX             153,642           -                    -
              State Appropriations -SAS                                                  XXXX                  -        303,571
                  Total Substance Abuse Services                                                          153,642       303,571                  -

   Centers for Medicare and Medicaid Services
      Passed-through the N.C. Dept. of Health and Human Services:
          Division of Medical Assistance:
          Direct Benefit Payments:
              Medical Assistance Program                                    93.778     XXXX            58,735,312     28,462,150         4,827,477

          Division of Social Services:
             Administration:
             Medical Assistance Program                                     93.778     XXXX              839,399        106,317              833,698
             State Children's Insurance Program - N.C. Health Choice        93.767     XXXX               31,111         10,846                  -

   Centers for Disease Control
      Passed-through the N.C. Dept. of Health and Human Services:
          Division of Public Health:
              Project Grants and Cooperative Agreements for
                Tuberculosis Control Program                                93.116     XXXX               13,571          13,572                 -
              Acquired Immunodeficiency Syndrome Activity                   93.118     XXXX               23,140             -               361,340
              Health Program for Toxic Substances and Disease
                Registry                                                    93.161     XXXX               22,831           4,676              53,614
              Cooperative Agreements for State-Based Comprehensive
                Breast and Cervical Cancer Early Detection Programs         93.919     XXXX               31,807             -                   -
              Preventive Health and Health Services Block Grant             93.991     XXXX                5,795             893                 -

   Health Resources and Services Administration
      Passed-through the N.C. Dept. of Health and Human Services:
          Division of Public Health:
             Maternal and Child Health Services Block Grant                 93.994     XXXX              146,850        139,730          1,669,383
             Immunization Grants                                            93.268     XXXX               84,314            -              248,373
          Central Administration / Office of Research, Demonstration,
           and Rural Development:
             Health Centers Grants for Migratory and
                Seasonal Farmworkers                                        93.246     XXXX               16,550             -                   -

                  Total U.S. Dept. of Health and Human Services                                        72,457,888     32,104,989         9,469,222
                 Total federal awards                                                                  96,460,205     32,444,678        10,572,226




         Revised 6/2005                                                 35-E-5.7
                                                   CAROLINA COUNTY, NORTH CAROLINA
                                         SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
                                                                                                                          Example 2
                                                       For the Year Ended June 30, 200X
                                                                                     State/
                                                                       Federal    Pass-through Fed. (Direct &
Grantor/Pass-through                                                   CFDA         Grantor's  Pass-through)       State          Local
Grantor/Program Title                                                  Number       Number      Expenditures    Expenditures   Expenditures
       1(a)                                                            1(b)(d)                    1(c)(e),2        1(e)            1(e)
State Awards:

   N.C. Dept. of Cultural Resources
         Division of State Library
              State Aid to Public Libraries                                          XXXX                 -         413,305       2,084,626
                  Total N.C. Dept. of Cultural Resources                                                  -         413,305       2,084,626
   N.C. Dept. of Crime Control and Public Safety:
         Division of Emergency Management
              Unmet Needs                                                            XXXX                 -         105,225              -
              Renters Relocation Assistance Program                                  XXXX                 -          17,325              -
              Crisis Housing Assistance Funds                                        XXXX                 -         170,100              -
                  Total N.C. Dept. of Commerce                                                            -         292,650              -

   N.C. Department of Environment and Natural Resources
         Division of Waste Management
             White Goods Management Program                                          XXXX                 -          14,867              -
             Scap Tire Program                                                       XXXX                 -         133,725              -
                Total N.C. Dept. of Environmental and
                   Natural Resources                                                                      -         148,592              -

   N.C. Dept. of Health and Human Services
         Division of Aging and Adult Services
         Division of Social Services
              State/County Special Assistance for Adults - DBP                       XXXX                 -        1,575,916      1,576,918
              90% State Funds - Ombudsman                                            XXXX                 -           10,627            -
              90% State Funds - Access                                               XXXX                 -          141,784            -
              90% State Funds - In-Home Services                                     XXXX                 -          565,489            -
              90% State Funds - Congregate Nutrition                                 XXXX                 -           23,950            -
              90% State Funds - Home Delivered Meals                                 XXXX                 -          188,880            -

          Division of Social Services:
             State Foster Care Benefits Program                                      XXXX                 -          155,563        155,563
             Family Preservation Services Program                                    XXXX                 -           62,706          3,563
                 Total Division of Social Service                                                         -        2,724,915      1,736,044

          Division of Public Health
             General                                                                 XXXX                 -          47,190              -
             AIDS                                                                    XXXX                 -           1,250            4,650
             Child Service Coordination                                              XXXX                 -          35,353              -
             Environmental Health                                                    XXXX                 -           2,615              -
             Epilepsy                                                                XXXX                 -           4,562              -
             Food and Lodging                                                        XXXX                 -           3,052              -
             Home Health Services                                                    XXXX                 -          39,500              -
             Intensive Home Visiting Initiative                                      XXXX                 -          56,980              -
             Renal Disease                                                           XXXX                 -           5,591              -
             Rural OB Care                                                           XXXX                 -          15,268              -
             Smart Start - Health Families                                           XXXX                 -         237,553              -
             Tuberculosis                                                            XXXX                 -          57,689           86,125
                       Total Division of Public Health                                                              506,603           90,775




         Revised 6/2005                                              35-E-5.8
                                                         CAROLINA COUNTY, NORTH CAROLINA
                                          SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
                                                                                                                                    Example 2
                                                                 For the Year Ended June 30, 200X
                                                                                               State/
                                                                                 Federal    Pass-through Fed. (Direct &
Grantor/Pass-through                                                             CFDA         Grantor's  Pass-through)       State          Local
Grantor/Program Title                                                            Number       Number      Expenditures    Expenditures   Expenditures
       1(a)                                                                      1(b)(d)                    1(c)(e),2        1(e)            1(e)
           Division of Mental Health, Developmental Disabilities
             and Substance Abuse Services:
              Developmental Disability Services - Child                                        XXXX                  -         453,259             -
              Developmental Disability Services - Adult                                        XXXX                  -         853,666             -
              Mental Retardation / Mental Illness                                              XXXX                  -       1,118,989             -
              Comprehensive Treatment Services
                  Program (formerly At Risk Children)                                          XXXX                  -       1,256,899             -
              MAJORS Substance Abuse/Juvenile Justice Initiative                               XXXX                  -          99,500             -
              Perinatal and Maternal Substance Abuse Initative                                 XXXX                  -          44,500             -
                  Total Division of Mental Health, Developmental Disabilities
                     and Substance Abuse Services:                                                                           3,826,813             -

                 Total N. C. Department of Health and Human Services                                                -        7,058,331      1,826,819
   Office of the Governor
          Office of State Budget and Management
               State Fire Protection Grant                                                 XXXX                     -           75,325             -
                   Total Office of Governor                                                                         -           75,325             -

   Dept. of Juvenile Justice and Delinquency Prevention
              Juvenile Crime Prevention Programs                                           XXXX                     -          383,780          76,756
   N.C. Dept. of Public Instruction
              Public School Building Capital Fund                                          XXXX                     -        1,787,325      3,000,000
              Public School Bond Fund                                                      XXXX                     -        1,000,000            -
                  Total N.C. Dept. of Public Instruction                                                            -        2,787,325      3,000,000

   N.C. Dept. of Transportation
              Rural Operating Assistance Program (ROAP)
                  - ROAP Elderly and Disabled Transportation Assistance                    XXXX                     -           55,788             -
                     Program
                  - ROAP Rural General Public Program                                      XXXX                     -           38,677             -
                  - ROAP Work First Transitional - Employment
                     Transportation Assistance Program                                     XXXX                     -            8,923             -
                       Total ROAP                                                                                   -          103,388             -

   N.C. Dept. of Administration
              Domestic Violence Program                                                    XXXX                     -           40,513          86,422

   N.C. Dept. of Corrections
              Criminal Justice Partnership Program                                         XXXX                     -          245,565             -
                 Total State awards                                                                                 -       11,548,774      7,074,623
                 Total federal and State awards                                                          $   96,460,205   $ 43,993,452   $ 17,646,849




         Revised 6/2005                                                   35-E-5.9
                                                          CAROLINA COUNTY, NORTH CAROLINA
                                           SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
                                                                                                                                                   Example 2
                                                                 For the Year Ended June 30, 200X
Notes to the Schedule of Expenditures of Federal and State Financial Awards:

1.       Basis of Presentation
         The accompanying schedule of expenditures of federal and State awards includes the federal and State grant activity of Carolina
         County and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance
         with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and the State Single
         Audit Implementation Act. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the
         preparation of the basic financial statements. Benefit payments are paid directly to recipients and are not included in the county's
         basic financial statements. However, due to the county's involvement in determining eligibility, they are considered federal awards to
         the county and are included on this schedule.

2.       Loans Outstanding
         Carolina County had the following loan balances outstanding at June 30, 200X. These loan balances outstanding are also included
         in the federal expenditures presented in the schedule.
                                                                                                                 Pass-through
                                                                                                  CFDA             Grantor's           Amount
         Program Title                                                                           Number            Number             Outstanding
         Water and Waste Water Disposal Systems for Rural Communities                             10.760                            $     750,000

3.       Subrecipients
         Of the federal and State expenditures presented in the schedule, Carolina County provided federal and State awards to subrecipients
         as follows:
                                                                                                 Pass-through
                                                                                      CFDA          Grantor's          Federal             State
         Program Title                                                                Number        Number           Expenditures      Expenditures
         Child Care and Development Block Grant                                        93.575                      $      259,000      $           -
         Public School Bond Fund                                                                     XXXX                      -           1,000,000
         Public School Building Capital Fund                                                         XXXX                      -           1,787,325



4.       The following are clustered by the NC Department of Health and Human Services and are treated separately for state audit requirement purposes:
            Subsidized Child Care, Foster Care and Adoption, Mental Health Services, Developmental Disability Waiting List Services,
            and Substance Abuse Services.

Notes to the preparer:

1. (a) All programs should be individually identified, including those completed or terminated during the audit period.
   (b) Catalog of Federal Domestic Assistance number.
   (c) Paragraph 7.05 of the AICPA's Audit Guide - Government Auditing Standards and Circular A-133 Audits states that
         the auditee is required to disclose the basis of accounting and the significant accounting policies used in preparing
         the schedule. The auditee must also be able to reconcile amounts presented in the basic financial statements to related
         amounts in the Schedule of Expenditures of Federal and State awards.
     (d) State and local matching expenditures should be reflected in the appropriate columns. Amounts listed are examples only and are not
         representative of actual programs. Expenditures for maintenance of effort (MOE) should be noted on separate line and not as a match.

2.       If federal and State moneys cannot be segregated, a statement to that effect should be indicated on this schedule, and the expenditures
         should be presented under the federal column.

3.       The expenditures under the Public School Building Capital Fund and the Public School Bond Fund should be included on the grant
         schedule of both the county and the board of education. However, if the county expends the Public School Building Capital Fund moneys
         for debt service, the expenditures should appear on the grant schedule of the county, but would not need to be included on the grant
         schedule of the board of education.

4.       Each cluster should be considered one program for determining major programs in accordance with OMB Circular A-133. Federal clusters
         and programs are to be treated separately for federal audited purpose.
5.       Cluster of programs that have both federal awards and State appropriations are included in the Federal Award section.




           Revised 6/2005                                                       35-E-5.10
                                         CAROLINA COUNTY BOARD OF EDUCATION
                                 SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
                                               For the Year Ended June 30, 200X
                                                                                                      State/
                                                                                         Federal   Pass-through
Grantor/Pass-through                                                                     CFDA       Grantor's
Grantor/Program Title                                                                    Number      Number           Expenditures
           1(a)                                                                           1(b)                            1(c)(d),2
Federal Grants:
       Cash Programs:
U. S. Department of Agriculture
       Food and Nutrition Service
           Passed-through the N.C. Department of Public Instruction:
                Child Nutrition Cluster:4
                School Breakfast Program                                                 10.553      XXXX         $        705,612
                National School Lunch Program                                            10.555      XXXX                2,334,754
                Special Milk Program                                                     10.556      XXXX                   24,233
           Passed-through the N.C. Department of Health and Human Services:
           Division of Public Health:
                Summer Food Service Program for Children - Commodities                   10.559      XXXX                  140,283
                     Total Child Nutrition Cluster:                                                                      3,204,882
                     Total U. S. Department of Agriculture                                                               3,204,882
U.S. Department of Education
      Office of Innovative Improvements
           Direct Programs:
                 Impact Aid (School Assistance in Federally Affected Areas)              84.041                             86,794
      Office of Elementary and Secondary Education
           Direct Programs:
                 Magnet School Assistance                                                84.165                          1,123,390
            Passed-through the N.C. Department of Public Instruction:
                 Grants to Local Education Agencies
                  - Basic and Concentration, Title I                                     84.010      PRC 050            1,566,013
                  - School Improvements, Title I                                         84.010      PRC 105                55,444
                 Migrant Education (Title I of IASA)                                     84.011      PRC 051                62,231
                 Safe and Drug Free Schools and Communities, Title IV, Part A            84.186    PRC 048, 058            116,721
                 Education for Homeless Children and Youth                               84.196      PRC 026                 5,241
                 Even Start - Title I of IASA                                            84.276      PRC 065                19,267
                 Teacher Quality Enhancement                                             84.367      PRC 103               299,800
                 Reading First State Grants                                              84.357      PRC 106               553,541
                 State Grants for Innovative Programs, Title VI                          84.298      PRC 059               188,020
                 Rural Education                                                         84.658      PRC 109               107,995
       Office of Postsecondary Education
            Passed-through the N.C. Department of Public Instruction:
                 Comprehensive School Reform Demonstration                               84.332    PRC 040, 041            105,508
       Office of English Language Acquisition
            Passed-through the N.C. Department of Public Instruction:
                 Comprehensive School Reform Demonstration                               84.365    PRC 104, 111             72,029
       Office of Special Education and Rehabilitative Services
            Passed-through the N.C. Department of Public Instruction:
                 Special Education Cluster:4
                 Individuals with Disabilities Education Act
                   - Education of the Handicapped                                        84.027      PRC 060             1,163,153
                   -Capital Building and Improvement                                     84.173      PRC 044               253,745
                   -Preschool Handicapped                                                84.173      PRC 049               106,967
                      Total Special Education Cluster:                                                                   1,523,865
           Passed-through the N.C. Department of Public Instruction:
                Carl D. Perkins Vocational and Applied Technology
                Education Act Amendments of 1990
                Basic Grants to States
                  - State Leadership                                                     84.048      PRC 017                42,191
                  - Single Parents, Homemakers                                           84.048      PRC 017                67,645
                  - Sex Equity                                                           84.048      PRC 017                 7,852
                  - Program Development                                                  84.048      PRC 017               233,776
       Office of Vocation and Adult Education
            Passed-through the N.C. Department of Public Instruction:
                 Vocational Education - Tech Prep Education                              84.243      PRC 023                 2,135
                      Total U. S. Department of Education                                                                6,239,457




Revised 6/2005                                                                35-E-5.9
                                                                                                                  State/
                                                                                                Federal        Pass-through
Grantor/Pass-through                                                                            CFDA            Grantor's
Grantor/Program Title                                                                           Number           Number                 Expenditures
      1(a)                                                                                       1(b)                                       1(c)(d),2
U.S. Department of Health and Human Services
      Health Resources and Services Administration
           Passed-through the N.C. Department of Public Instruction:
                Abstinence Education                                                             93.235          PRC 057                      43,833
U.S. Department of Defense
           Direct Program:
                ROTC                                                                             NONE                                         97,618
                 Total federal cash assistance                                                                                             9,585,790
U.S. Department of Agriculture
           Passed-through the N.C. Department of Agriculture:
                Food Distribution Program - Commodities - Noncash                                10.550           XXXX                       311,500
                 Total federal assistance                                                                                                  9,897,290
State Grants:
       N.C. Department of Public Instruction:
                State Public School Fund                                                                          XXXX              $     76,998,214
                Driver Training - SPSF                                                                           PRC 012                     289,753
                School Technology Fund - SPSF                                                                    PRC 015                     662,580
                Vocational Education
                  - State Months of Employment                                                                   PRC 013                   3,927,313
                  - Program Support Funds                                                                        PRC 014                     268,968
                Critical Schools Facility Needs Fund                                                              XXXX                       250,000
           Passed-through Carolina County:
                Public School Building Bonds 3                                                                    XXXX                     1,000,000
                Public School Building Capital Fund3                                                              XXXX                     1,787,325
                         Total N.C. Department of Public Instruction                                                                      85,184,153
       N.C. Department of Health and Human Services:
           Division of Child Development:
                Smart Start                                                                                       XXXX                        92,242
       N.C. Department of Public Instruction:
                Textbooks - Noncash                                                                               XXXX                     1,071,928
                         Total State assistance                                                                                           86,348,323
                         Total federal and State assistance                                                                         $     96,245,613
Notes to the Schedule of Expenditures of Federal and State Financial Awards:
1.     Basis of Presentation
       The accompanying schedule of expenditures of federal and State awards includes the federal and State grant activity of Carolina
       County Board of Education and is presented on the modified accrual basis of accounting. The information in this schedule is
       presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit
       Organizations and the State Single Audit Implementation Act. Therefore some amounts presented in this schedule may differ from
       amounts presented in, or used in the preparation of the basic financial statements.
Notes to the preparer:
1. (a) All programs should be individually identified, including those completed or terminated during the audit period.
   (b) Catalog of Federal Domestic Assistance number.
   (c) Paragraph 7.05 of the AICPA's Audit Guide - Government Auditing Standards and Circular A-133 Audits states that the auditee is
       required to disclose the basis of accounting and the significant accounting policies used in preparing the schedule. The auditee
       must also be able to reconcile amounts presented in the basic financial statements to related amounts in the Schedule of Expenditures
       of Federal and State awards.
   (d) State and local matching expenditures should be reflected in the appropriate columns. Amounts listed are examples only and are not
       representative of actual programs. Expenditures for maintenance of effort (MOE) should be noted on separate line and not as a match.
2.     If federal and State moneys cannot be segregated, a statement to that effect should be indicated on this schedule, and the
       expenditures should be presented under federal awards.
3.     The expenditures under the Public School Building Capital Fund and the Public School Bond Fund should be included on the grant
       schedule of both the county and the board of education.

       Each cluster should be considered one program for determining major programs in accordance with OMB Circular A-133. Federal clusters
4.     and programs are to be treated separately for federal audited purpose.




Revised 6/2005                                                               35-E-5.10
                                                           Red Bird Council of Governments
                                                 Schedule of Expenditures of Federal and State Awards
                                                          For the Year Ending June 30, 200X
                                                                                                                                     Example 4
                                                                                       State/
                                                                         Federal    Pass-through    Fed. (Direct &
Grantor/Pass-through                                                     CFDA        Grantor's      Pass-through)       State              Local
Grantor/Program Title                                                    Number       Number         Expenditures    Expenditures       Expenditures
1(a)                                                                     1(b)(d)                       1(c)(e),2        1(e)                1(e)

Federal Awards
U.S. Department of Commerce
Economic Development Administration
      Direct Program
           Economic Development-Support                                   11.302       XXXX                59,500          2,500             17,333
               for Planning Organizations
           Economic Development-Technical Assistance                      11.303       XXXX                 9,137                -                   -

              Total U.S. Department of Commerce                                                            68,637          2,500             17,333

U.S. Department of Housing and Urban Development
Community Planning and Development
      Passed-through the N.C. Dept. of Commerce
        Division of Community Assistance:
           N. C. Small Cities CDBG                                        14.228       XXXX                95,635                -                   -
      Passed-through the N.C. Finance Agency
        N.C. Housing Finance Agency:
           Single-Family Rehabilitation Program                           14.239       XXXX                73,696                -                   -

              Total U.S. Department of Housing and Urban
               Development                                                                                169,331                -                   -

U.S. Department. of Justice
Office of Justice Programs
Bureau of Justice Assistance
      Passed-through N.C. Dept. of Crime Control and
             Public Safety:
             Byrne Formula Grant Program                                  16.579       XXXX                45,027            -               15,009
      Direct Program:
             Local Law Enforcement Block Grants Program                   16.592       XXXX                51,620            -               17,207

              Total U.S. Department of Justice                                                             96,647            -               32,216

U.S. Department of Labor
Employment and Training Administration
      Passed-through the N.C. Dept. of Health and Human Services:
        Division of Aging and Adult Services
           Senior Community Service Employment Program                    17.235       XXXX               249,658            -                   -
      Passed-through the N.C. Dept. of Commerce:
        Division of Employment and Training
           Workforce Investment Act Cluster
              WIA- Adult Programs                                         17.258       XXXX               875,268            -                   -
              WIA - Youth Activities                                      17.259       XXXX               750,799            -                   -
              WIA - Dislocated Workers                                    17.260       XXXX               544,234            -                   -
           Total Workforce Investment Act Cluster                                                       2,170,301            -                   -

              Total U.S. Department of Labor                                                            2,419,959            -                   -




    Revised 6/2005                                                  35 - E - 5.12
                                                            Red Bird Council of Governments
                                                  Schedule of Expenditures of Federal and State Awards
                                                           For the Year Ending June 30, 200X
                                                                                          State/                                        Example 4
                                                                          Federal      Pass-through   Fed. (Direct &
Grantor/Pass-through                                                      CFDA          Grantor's      Pass-through)      State               Local
Grantor/Program Title                                                     Number         Number        Expenditures    Expenditures        Expenditures
1(a)                                                                       1(b)(d)                       1(c)(e),2        1(e)                 1(e)

Appalachian Regional Commission
      Direct Program:
         Appalachian Regional Development                                   23.001      XXXX                  9,650            -                      -
         Appalachian Local Development District Assistance                  23.009      XXXX                 69,500            -                      -
      Passed-through the N.C. Dept. of Administration
         Appalachian State Research, Technical Assistance, and
             and Demonstrative Projects (State Research)                    23.011      XXXX                 80,313            -               151,522
               Total Appalachian Regional Commission                                                        159,463            -               151,522
                                   (State Research)
U.S. Department of Energy
Office of Energy Efficiency and Renewable Energy
      Passed-through the N.C. Dept. of Health and Human Services:
         Office of Economic Opportunity
            Weatherization Assistance for Low-Income Persons                81.042      XXXX                181,826            -                12,567

               Total U. S. Department of Energy                                                             181,826            -                12,567

U.S. Dept. of Health & Human Services
Administration on Aging
      Passed-through the N.C. Dept. of Health and Human Services:
        Division of Aging and Adult Services
            Special Programs for the Aging - Title VII, Chapter 3
               Programs for the Prevention of Elder Abuse, Neglect,
                   and Exploitation                                         93.041      XXXX                  1,081                68                203
            Special Programs for the Aging - Title VII, Chapter 2
               Programs for Long-term Ombudsman Services for
                  Older Individuals                                         93.042      XXXX                 13,522            845                  2,535
            Special Programs for the Aging - Title III - F
               Disease Prevention and Health Promotion Services             93.043      XXXX                 21,250          1,328                  3,984
               Disease Prevention and Health Promotion Services             93.043      XXXX                  6,758            -                    1,193
            Aging Cluster 3
            Special Programs for the Aging - Title III B
              Grants for Supportive Services and Senior Centers
               - Legal Services                                             93.044      XXXX                 11,308            707               2,120
               - Ombudsman                                                  93.044      XXXX                 45,190          2,824               8,473
               - Planning and Administration                                93.044      XXXX                 32,414          1,776               9,028
               - Access                                                     93.044      XXXX                266,829         15,696              50,030
               - In Home Services                                           93.044      XXXX                176,367         10,375              33,069
            Special Programs for the Aging - Title III C
              Nutrition Services
               - Planning and Administration                                93.045      XXXX                 79,590          4,362              22,169
               - Congregate Nutrition                                       93.045      XXXX                340,043         20,003              63,758
               - Home Delivered Meals                                       93.045      XXXX                229,591         13,505              43,048
              Total Aging Cluster                                                                         1,181,332         69,248             231,695
            National Family Caregiver Support Program                       93.052      XXXX                400,358                 -                     -
            Nutrition Services Incentive Program                            93.053      XXXX                107,478                 -                     -


            Social Service Block Grant (SSBG) - In Home Services            93.667      XXXX                 93,269            -                      -

               Total U.S. Department of Health and Human Services                                         1,825,048         71,489             239,610

               Total Federal Awards                                                                       4,920,911         73,989             453,248




    Revised 6/2005                                                    35 - E - 5.13
                                                         Red Bird Council of Governments
                                               Schedule of Expenditures of Federal and State Awards
                                                        For the Year Ending June 30, 200X
                                                                                                                                    Example 4


                                                                                        State/
                                                                          Federal    Pass-through   Fed. (Direct &
Grantor/Pass-through                                                      CFDA        Grantor's     Pass-through)       State             Local
Grantor/Program Title                                                     Number       Number        Expenditures    Expenditures      Expenditures
1(a)                                                                      1(b)(d)                      1(c)(e),2        1(e)               1(e)
State Awards
      N. C. Department of Commerce
        Division of Community Assistance
        Council of Government Funds -Regional Economic                                                        -                -                -
           Development Program
              -Appalachian Regional Commission                                         XXXX                   -           19,700                -
              -Single-Family Rehabilitation Program                                    XXXX                   -           12,500                -
              -Economic Development-Technical Assistance                               XXXX                   -            7,300                -
              -data services for Geographic Info Service                               XXXX                   -           15,500                -
              Total COG Funds -Regional Econ. Development Program                      XXXX                               55,000
      N. C. Department of Health and Human Services
        Division of Aging
            90% State Funds - Ombudsman                                                XXXX                   -          16,750              1,861
            90% State Funds - Access                                                   XXXX                   -         223,470             24,830
            90% State Funds - In-Home Services                                         XXXX                   -         891,284             99,032
            90% State Funds - Congregate Nutrition                                     XXXX                   -          37,749              4,194
            90% State Funds - Home Delivered Meals                                     XXXX                   -         297,699             33,078
            AAA Administration                                                         XXXX                   -          65,630                -
            Senior Center Outreach                                                     XXXX                   -          20,300                -
            Fans Programs                                                              XXXX                   -           9,036                -
            Emergency Services                                                         XXXX                   -          25,950                -

               Total N. C. Department of Health and Human Services                                            -        1,587,868           162,995
      N. C. Department of Commerce
        Division of Employment and Training
            N. C. Employment and Training Grant Program                                                       -         112,560                 -
               Total N.C. Department of Economic and
                 Community Development                                                                        -         112,560                 -

           Total State awards                                                                                 -        1,755,428           162,995
           Total federal and State awards                                                           $   4,920,911    $ 1,829,417       $   616,242




    Revised 6/2005                                                   35 - E - 5.14
                                                            Red Bird Council of Governments
                                                  Schedule of Expenditures of Federal and State Awards
                                                           For the Year Ending June 30, 200X
Notes to the Schedule of Expenditures of Federal and State Financial Awards:                                                                   Example 4
1.       Basis of Presentation
         The accompanying schedule of expenditures of federal and State awards includes the federal and State grant activity of
         County and is presented on the modified accrual basis of accounting. The information in this schedule is presented in
         accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations
         and the State Single Audit Implementation Act. Therefore some amounts presented in this schedule may differ from amounts
         presented in, or used in the preparation of the basic financial statements.
2.       Subrecipients
         Of the federal and State expenditures presented in the schedule, Red Bird COG provided federal and State awards to subrecipients
         as follows:
                                                                                             State
                                                                                         Pass-through
                                                                              CFDA        Grantor's           Federal             State
         Program Title                                                        Number       Number          Expenditures       Expenditures
         Nutrition Services Incentive Program                                 93.053       XXXX                  107,478                -
         National Family Caregiver Support Program                            93.052       XXXX                  400,358                -
         Byrne Formula Grant Program                                          16.579       XXXX                    26,996               -
         Senior Community Service Employment Program                          17.235       XXXX                  349,658                -
         Workforce Investment Act Cluster
             WIA- Adult Programs                                              17.258       XXXX                  875,268                -
             WIA - Youth Activities                                           17.259       XXXX                  750,799                -
             WIA - Dislocated Workers                                         17.260       XXXX                  544,234                -
         Special Programs for the Aging - Title III B
            Grants for Supportive Services and Senior Centers                 93.044       XXXX                  532,108           31,378
         Special Programs for the Aging - Title III C
            Nutrition Services                                                93.045       XXXX                  649,224           37,870

         Subrecipients (continued)
         Of the federal and State expenditures presented in the schedule, Red Bird COG provided federal awards to subrecipients as follows:
                                                                                             State
                                                                                         Pass-through
                                                                              CFDA        Grantor's           Federal             State
         Program Title                                                        Number       Number          Expenditures      Expenditures
         Social Service Block Grant (SSBG) - In Home Services                 93.667       XXXX                   93,269                -
         90% State Funds - Ombudsman                                                       XXXX                       -             16,750
         90% State Funds - Access                                                          XXXX                       -           223,470
         90% State Funds - In-Home Services                                                XXXX                       -           891,284
         90% State Funds - Congregate Nutrition                                            XXXX                       -             37,749
         90% State Funds - Home Delivered Meals                                            XXXX                       -           297,699
         Senior Center Outreach                                                            XXXX                       -             20,300

Notes to the preparer:
1. (a) All programs should be individually identified, including those completed or terminated during the audit period.
   (b) Catalog of Federal Domestic Assistance number.
   (c) Paragraph 7.05 of the AICPA's Audit Guide - Government Auditing Standards and Circular A-133 Audits states that
         the auditee is required to disclose the basis of accounting and the significant accounting policies used in preparing
         the schedule. The auditee must also be able to reconcile amounts presented in the basic financial statements to related
         amounts in the Schedule of Expenditures of Federal and State awards.
   (d) Federal programs that have not been assigned CFDA numbers should be identified separately under a header labeled "other federal
         assistance."
   (e) State and local matching expenditures should be reflected in the appropriate columns. Amounts listed are examples only and are not
         representative of actual programs. Expenditures for maintenance of effort (MOE) should be noted on separate line and not as a match.

2.       If federal and State moneys cannot be segregated, a statement to that effect should be indicated on this schedule, and the expenditures
         should be presented under the federal column.

3.       Each cluster should be considered one program for determining major programs in accordance with OMB Circular A-133.

4.       Cluster of programs that have both federal awards and State appropriations are included in the Federal Award section.




     Revised 6/2005                                                     35 - E - 5.15
                                                     Tar Heel Human Services
                                       Schedule of Expenditures of Federal and State Awards
                                                For the Year Ending June 30, 200X
                                                                                                                       Example 5
                                                                                      State/
                                                                         Federal   Pass-through   Fed. (Direct &
Grantor/Pass-through                                                     CFDA        Grantor's    Pass-through)       State
Grantor/Program Title                                                    Number      Number        Expenditures    Expenditures
1(a)                                                                      1(b)                       1(c)(d),2        1(d)
Federal Awards
U.S. Department of Education
   Passed-through the N.C. Dept. of Health and Human Services:
      Division of Mental Health, Developmental Disabilities
      and Substance Abuse Services
          Special Education - Grants for Infants and Toddlers             84.181     XXXX         $     100,848    $      241,444
            with Disabilities
          Governors Substance Abuse and
            Violence Prevention Program                                   84.186     XXXX                74,602                 -
             Total U.S. Department of Education                                                         175,450           241,444
U.S. Department of Health and Human Services
Substance Abuse and Mental Health Service Administration
   Passed-through the N.C. Dept. of Health and Human Services:
      Division of Mental Health, Developmental Disabilities
         and Substance Abuse Services:
          N.C. System of Care Networks                                    93.104     XXXX               104,562                    -
          Projects for Assistance in Transition from                      93.150     XXXX                48,028                    -
             Homelessness (PATH)
          State Incentive Grant                                           93.230     XXXX                95,600                 -
          Community Based Programs                                        93.556     XXXX                30,000                 -
          TANF-Work / Substance Abuse Initiative                          93.558     XXXX               156,602                 -
          Treatment Alternatives for Women                                93.558     XXXX               143,592                 -
          MAJORS Substance Abuse/Juvenile Justice Initiative              93.959     XXXX                 5,678                 -
          New Initiative-First in Families                                93.667     XXXX               181,650                 -
          Perinatal and Maternal Substance Abuse Initative                93.959     XXXX               217,453                 -
          Treatment Alternative to Street Crimes                          93.959     XXXX                83,000           204,567

         Mental Health Cluster 3 , 4
         Block Grant for Community Mental Health Services                 93.958     XXXX               159,711                 -
         State Appropriations - Child                                                XXXX                     -           475,082
                                 - Adults                                            XXXX                     -         1,532,959
                                 - Other                                             XXXX                     -                 -
            Total Mental Health Cluster                                                                 159,711         2,008,041

         Developmental Disability Waiting List Cluster 3 , 4
         SSBG-Developmental Disabilities Waiting List Funds               93.667     XXXX               250,913                 -
         State Appropriations                                                        XXXX                     -           182,072
            Total Developmental Disability Cluster                                                      250,913           182,072
         Developmental Disability Services - Child                        93.667     XXXX                85,566                    -
         Developmental Disability Services - Adult                        93.667     XXXX                61,700                    -
         Substance Abuse Services Cluster 3 , 4
         Block Grant for Prevention and Treatment
           of Substance Abuse                                             93.959     XXXX               807,129                 -
         State Appropriations - Child                                                XXXX                     -            62,498
                                 - Adults                                            XXXX                     -           395,727
                                 - Other                                             XXXX                     -                 -
            Total Substance Abuse Services Cluster                                                      807,129           458,225
         Total U.S. Department of Health and Human Services                                           2,431,184         2,852,905
         Total Federal awards                                                                         2,606,634         3,094,349



        Revised 6/2005                                           35 - E - 5.16
                                                          Tar Heel Human Services
                                            Schedule of Expenditures of Federal and State Awards
                                                     For the Year Ending June 30, 200X
                                                                                           State/                                              Example 5
                                                                           Federal     Pass-through                 Fed. (Direct &
Grantor/Pass-through                                                       CFDA          Grantor's                  Pass-through)               State
Grantor/Program Title                                                      Number         Number                     Expenditures            Expenditures
1(a)                                                                        1(b)(d)       1(c)(e),2                      1(e)                    1(e)
State Awards
      N. C. Department of Health and Human Services
      Division of Mental Health, Developmental Disabilities
        and Substance Abuse Services:
         Developmental Disabilities Services - Child                                               XXXX                            -              554,658
         Developmental Disabilities Services - Adult                                               XXXX                            -            1,326,975
         Mental Retardation / Mental Illness                                                       XXXX                            -            3,440,118
         Comprehensive Treatment Services
            Program (formerly At Risk Children)                                                    XXXX                            -            1,304,875
         Multidisciplinary Evaluation                                                              XXXX                            -                  500
         MAJORS Substance Abuse/Juvenile Justice Initiative                                        XXXX                            -              175,385
         Perinatal and Maternal Substance Abuse Initative                                          XXXX                            -              156,500
         Crisis Services                                                                           XXXX                            -                5,000
         Atypical Antipsycho Medication                                                            XXXX                            -                6,500
             Total Division of Mental Health, Developmental Disabilities
               and Substance Abuse Services:                                                                                       -            6,970,511
          Total State awards                                                                                                                    6,970,511
          Total federal and State awards                                                                            $    2,606,634       $ 10,064,860
Notes to the Schedule of Expenditures of Federal and State Financial Awards:
1.    Basis of Presentation
      The accompanying schedule of expenditures of federal and State awards includes the federal and State grant activity of
      Tar Heel Human Services and is presented on the modified accrual basis of accounting. The information in this
      schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments,
      and Non-Profit Organizations . Therefore some amounts presented in this schedule may differ from amounts presented in,
      or used in the preparation of the basic financial statements.
2.    Subrecipients
      Of the federal and State expenditures presented in the schedule, Tar Heel Human Services provided federal and State
      awards to subrecipients as follows:                                                  State/
                                                                                       Pass-through
                                                                             CFDA        Grantor's           Federal                            State
      Program Title                                                         Number       Number           Expenditures                       Expenditures
      Block Grant for Community Mental Health Services                       93.958                      $       20,000                      $           -
      State Appropriations - Child                                                        XXXX                       -                           250,000

4.    The following are clustered by the NC Department of Health and Human Services and are treated separately for state audit requirement
      purposes: Mental Health Services, Developmental Disability Waiting List Services, and Substance Abuse Services




        Revised 6/2005                                                   35 - E - 5.17
                                                       Tar Heel Human Services
                                         Schedule of Expenditures of Federal and State Awards
                                                  For the Year Ending June 30, 200X
Notes to the preparer:                                                                                                         Example 5
1. (a) All programs should be individually identified, including those completed or terminated during the audit period.
   (b) Catalog of Federal Domestic Assistance number.
   (c) Paragraph 7.05 of the AICPA's Audit Guide - Government Auditing Standards and Circular A-133 Audits states that
       the auditee is required to disclose the basis of accounting and the significant accounting policies used in preparing
       the schedule. The auditee must also be able to reconcile amounts presented in the basic financial statements to related
       amounts in the Schedule of Expenditures of Federal and State awards.
   (d) State and local matching expenditures should be reflected in the appropriate columns. Amounts listed are examples only
       and are not representative of actual programs. Expenditures for maintenance of effort (MOE) should be noted on separate
   (e) line and not as a match.

2.    If federal and State moneys cannot be segregated, a statement to that effect should be indicated on this schedule, and the
      expenditures should be presented under the federal column.

3.    Each cluster should be considered one program for determining major programs in accordance with OMB Circular A-133.

4.    Cluster of programs that have both federal awards and State appropriations are included in the Federal Award section.




        Revised 6/2005                                              35 - E - 5.18

								
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