Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “schedule”) includes federal award activity of the Cumberland County Board of Health (the “Board of Health”), a component unit of the County of Cumberland, State of New Jersey under programs of the federal government for the year ended December 31, 2025. The Board of Health 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 Board of Health, it is not intended to and does not present the financial position and changes in operations of the Board of Health.
Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial reports.
Amounts reported in the column entitled "adjustments" represent the following: see table / chart to SEFA.
Major programs are identified in the Summary of Auditors' Results section of the Schedule of Findings and Questioned Costs.