Notes to SEFA
Prior to 2022’s compliance supplement, Community Facilities (CF) loans did not have continuing compliance requirements and thus were not required to be audited under 2 CFP Part 200, Subpart F in years after project completion. However, USDA changed this position and determined that CF loans should have continuing compliance requirements. Therefore, any outstanding balance of the loan at the beginning of the audit period should be considered federal awards expended, included in determining Type A programs, and reported on the Schedule of Expenditures of Federal Awards.
The Assistance Listing 93.600 Head Start program includes Head Start (HS), Early Head Start (EHS), and Early Head Start-Child Care Partnerships (EHS-CCP). During 2024, ECDC received EHS funds. During 2025, ECDC successfully submitted a proposal for funding to establish a HS program and to expand its directly-operated EHS services to Sweetwater County through partnerships with childcare partners. ECDC contracts with Sweetwater County School District #1 and YWCA Sweetwater County for the EHS-CCP.