Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Halls Ferry Manor, Inc. under programs of the federal government for the year ended December 31, 2025. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Halls Ferry Manor, Inc., it is not intended to and does not present the financial position, changes in net deficit, or cash flows of Halls Ferry Manor, Inc. At December 31, 2025, the balance of Halls Ferry Manor, Inc.’s HUD Capital Advance was $4,243,200 as represented by the Supportive Housing for the Elderly federal program above.