Notes to SEFA
Title: Nonmonetary Assistance
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Housing and Redevelopment Authority of Douglas County and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the presentation of the financial statements. 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 reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Authority has elected not to use the 10 percent de minimus indirect
cost rate allowed under the Uniform Guidance.
The Housing Authority received no federal awards of nonmonetary assistance
that are required to be disclosed for the year ended December 31, 2023.