Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the schedules are reported in accordance with the County Welfare Agency Accounting Manual, Ruling 12 (the “Ruling 12”), published by the Division of Family Development, Department of Human Services, State of New Jersey, and present expenditures on the modified accrual basis of accounting with minor exceptions as mandated by the Ruling 12. This basis of accounting is described in note 1 to the financial statements. Expenditures are reported for the year ended December 31, 2022 except for Temporary Assistance for Needy Families (TANF) Public Assistance (Assistance Listing No. 93.558) which are reported on a December 1 fiscal year end basis consistent with the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. The expenditures reflected in the schedules are presented at the federal participation level; thus, any matching portion is not included.
De Minimis Rate Used: N
Rate Explanation: The GCDSS has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedules of expenditures of federal awards and state financial assistance (the “schedules”) include federal and state award activity of the Gloucester County Division of Social Services (hereafter referred to as the “GCDSS”) under programs of the federal government and state government for the year ended December 31, 2022. The GCDSS is defined in note 1 to the financial statements. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid. All federal and state awards received directly from federal and state agencies, as well as federal awards and state financial assistance passed through other government agencies, are included on the schedules. Because these schedules present only a selected portion of the operations of the GCDSS, it is not intended to and does not present the financial position and changes in operations of the GCDSS.
Title: CLASSIFICATION OF FEDERAL AND STATE AWARD SPLIT
Accounting Policies: Expenditures reported on the schedules are reported in accordance with the County Welfare Agency Accounting Manual, Ruling 12 (the “Ruling 12”), published by the Division of Family Development, Department of Human Services, State of New Jersey, and present expenditures on the modified accrual basis of accounting with minor exceptions as mandated by the Ruling 12. This basis of accounting is described in note 1 to the financial statements. Expenditures are reported for the year ended December 31, 2022 except for Temporary Assistance for Needy Families (TANF) Public Assistance (Assistance Listing No. 93.558) which are reported on a December 1 fiscal year end basis consistent with the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. The expenditures reflected in the schedules are presented at the federal participation level; thus, any matching portion is not included.
De Minimis Rate Used: N
Rate Explanation: The GCDSS has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Certain grant agreements and other communications from grantor indicates that the source of the funds include both federal and state awards. However, the awarding agency has not provided GCDSS with the amount of federal funds included. Because the federal portion of the expenditures is unknown, the full amount is included in the accompanying schedule of expenditures of federal awards.
Title: RELATIONSHIP TO FEDERAL AND STATE FINANCIAL REPORTS
Accounting Policies: Expenditures reported on the schedules are reported in accordance with the County Welfare Agency Accounting Manual, Ruling 12 (the “Ruling 12”), published by the Division of Family Development, Department of Human Services, State of New Jersey, and present expenditures on the modified accrual basis of accounting with minor exceptions as mandated by the Ruling 12. This basis of accounting is described in note 1 to the financial statements. Expenditures are reported for the year ended December 31, 2022 except for Temporary Assistance for Needy Families (TANF) Public Assistance (Assistance Listing No. 93.558) which are reported on a December 1 fiscal year end basis consistent with the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. The expenditures reflected in the schedules are presented at the federal participation level; thus, any matching portion is not included.
De Minimis Rate Used: N
Rate Explanation: The GCDSS has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Amounts reported in the accompanying schedules agree with the amounts reported in the related federal and state financial reports.
Title: MAJOR PROGRAMS
Accounting Policies: Expenditures reported on the schedules are reported in accordance with the County Welfare Agency Accounting Manual, Ruling 12 (the “Ruling 12”), published by the Division of Family Development, Department of Human Services, State of New Jersey, and present expenditures on the modified accrual basis of accounting with minor exceptions as mandated by the Ruling 12. This basis of accounting is described in note 1 to the financial statements. Expenditures are reported for the year ended December 31, 2022 except for Temporary Assistance for Needy Families (TANF) Public Assistance (Assistance Listing No. 93.558) which are reported on a December 1 fiscal year end basis consistent with the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. The expenditures reflected in the schedules are presented at the federal participation level; thus, any matching portion is not included.
De Minimis Rate Used: N
Rate Explanation: The GCDSS has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Major programs are identified in the Summary of Auditor's Results section of the Schedule of Findings and Questioned Costs.