Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Diakon and Controlled Affiliates (the Corporation) under programs of the federal government for the year ended December 31, 2025, with the exception of the affordable housing properties. 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 Diakon and Controlled Affiliates, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Corporation.
The Corporation did not pass through any federal awards to subrecipients during the year.