Notes to SEFA
The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200.516. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in, the preparation of the financial statements.
Federal expenditures for Assistance Listing Program 10.415 include the $1,183,174 total of all Rural Rental Housing Loan balances as of the beginning of the audit period. Federal expenditures also include interest credit subsidy of $42,333 and rental assistance of $240,681. The loan balance at December 31, 2025 totaled $1,139,268.