Audit 291510

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Housing Authority of Washington County (the Authority) under programs of the federal government for the year ended June 30, 2023. 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 (the Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Authority, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the Authority. The schedule of expenditures of federal awards is presented on the accrual basis of accounting. The Authority did not pass through any federal awards to subrecipients during the fiscal year ended June 30, 2023. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.