Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “schedule”) includes federal award activity of the Gloucester County Library Commission (the “Library”), a component unit of the County of Gloucester, State of New Jersey under programs of the federal government for the year ended December 31, 2025. The Library is defined in note 1 to the financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, and Uniform Administrative Requirements, Cost Principles. All federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on the schedule. Because this schedule presents only a selected portion of the operations of the Library, it is not intended to and does not present the financial position and changes in operations of the Library.
Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial reports.
Major programs are identified in the Summary of Auditor's Results section of the Schedule of Findings and Questioned Costs