Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Ellsworth Housing Authority (the Authority) 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 the Authority, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the Authority.
The accompanying Schedule has been prepared following guidance provided by the U.S. Department of Housing and Urban Development's Real Estate Assessment Center (REAC).
Of the federal expenditures presented in the Schedule, the Authority did not provide any federal awards to subrecipients.