Notes to SEFA
The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of The Residences at Eaton Senior Communities under programs of the federal government for the year ended September 30, 2025. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of The Residences at Eaton Senior Communities, it is not intended to and does not present the financial position, changes in net deficit or cash flows of The Residences at Eaton Senior Communities.