Notes to SEFA
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Hocking Athens Perry Community Action, Inc. and Related Entity 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 Hocking Athens Perry Community Action, Inc. and Related Entity, it is not intended to and does not present the financial position, changes in net assets or cash flows of Hocking Athens Perry Community Action, Inc. and Related Entity.
Pass-through identifying numbers are presented where available.
Hocking Athens Perry Community Action, Inc. does not have any subrecipients or subrecipient expenditures as of December 31, 2025
Hocking Athens Perry Community Action, Inc. and Related Entity's consolidated financial statements include the accounts of Kimberly Meadows Housing Corporation, a legally separate not-for-profit entity that is consolidated for financial reporting purposes in accordance with U.S. generally accepted accounting principles. Kimberly Meadows expended federal awards in its own right during the year that met the threshold for audit under Uniform Guidance, and accordingly, Kimberly Meadows Housing Corporation engaged its own independent auditor to perform a separate audit in accordance with Uniform Guidance for the year ended December 31, 2025. Kimberly Meadows' separately issued schedule of expenditures of federal awards and related single audit reporting package have been filed with the Federal Audit Clearinghouse under EIN 31-1348097. Accordingly, the federal award expenditures of Kimberly Meadows Housing Corporation totaling $1,929,488 have been excluded from this Schedule to avoid duplicate reporting and duplicate testing of the same federal expenditures.