Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of West Vue, Inc. 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 West Vue, Inc., it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of West Vue, Inc.
The federal loan program listed subsequently is administered directly by West Vue, Inc. and balances and transactions relating to this program are included in West Vue, Inc.’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at September 30, 2025, consists of: Assistance Listing Number: 10.766 Program Name: Community Facilities Loans and Grants Outstanding Balance at September 30, 2025: $7,404,192