Notes to SEFA
The accompanying schedules of expenditures of federal awards and state financial assistance (the “schedules”) include federal and state award activity of the County of Cumberland (hereafter referred to as the “County”) under programs of the federal government and state government for the year ended December 31, 2025. The County is defined in Note 1 to the County’s basic financial statements included in our separately issued report dated June 25, 2026. 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 OMB Circular 25-12, 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 County, they are not intended to and do not present the financial position and changes in operations of the County.
Amounts reported in the accompanying schedules agree with amounts reported in the County’s financial statements. Expenditures from awards are reported in the County’s financial statements as follows: See the Notes to the SEFA for chart/table.
Amounts reported in the accompanying schedules agree with the amounts reported in the related federal and state financial reports.
Amounts reported in the column entitled "adjustments" represent various adjustments between federal and state grants and adjustments of prior year expenditures and receipts, as well as canceled grants.
Major programs are identified in the Summary of Auditors' Results section of the Schedule of Findings and Questioned Costs.