Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Molo Village CDC, Co. and The Village at West Jefferson, Inc. under programs of the federal government for the year ended December 31, 2025. The information in the 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 Molo Village CDC, Co. and The Village at West Jefferson, Inc, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Molo Village CDC, Co. and The Village at West Jefferson, Inc.
The Community Development Block Grants/Entitlement Grants (Federal Assistance Listing Number 14.218) is part of the CBDG – Entitlement Grants cluster, as defined by the Office of Management and Budget’s Compliance Supplement. Molo Village CDC, Co. and The Village at West Jefferson, Inc. expended funds under only this program within the cluster during the year ended December 31, 2025.
Molo Village CDC, Co. and The Village at West Jefferson, Inc. provided no federal funding to subrecipients for the year ended December 31, 2025.