Notes to SEFA
Title: Note 1 - Basis of Presentation
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are
not allowable or are limited as to reimbursement. The Authority has elected not to use the 10-percent de minimis
indirect cost rate as allowed under the Uniform Guidance
De Minimis Rate Used: N
Rate Explanation: N/A
The accompanying schedule of expenditures of federal awards includes the federal award activity of Appleton Housing Authority (Authority) under programs of the federal government for the year ended December 31, 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 Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: Note 3 - Subrecipients
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are
not allowable or are limited as to reimbursement. The Authority has elected not to use the 10-percent de minimis
indirect cost rate as allowed under the Uniform Guidance
De Minimis Rate Used: N
Rate Explanation: N/A
Appleton Housing Authority made sub-awards of the following federal programs: HOME Investment Partnerships Program ALN: 14.239 Subaward Amount: $151,720