Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Human Development Commission under programs of the federal government for the year ended September 30, 2025. The information in this Schedule 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 Human Development Commission, it is not intended to and does not present the financial position, changes in net assets, functional expenses, or cash flows of Human Development Commission.
There are no differences between federal expenditures reported on the schedule of expenditures of federal awards and those reported in the financial statements.
The amount passed through to subrecipients was $0.