Title: Note 1:Basis of Presentation
Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the
Housing Authority of the City of the Great Bend, Kansas (Authority) under programs of the federal government for the year ended December 31,
2022 and is presented on the accrual basis of accounting. This information in this schedule is presented in accordance with the requirements of Title
2U.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 the Authority, some amounts presented in this
schedule, may differ fromamounts presented in, or used in the preparation of the basic financial statements. There were no federal awards expended
for noncash assistance, insurance, or any loan or loan guarantees outstanding at year end.Summary of Significant Accounting Policies:: The schedule has been prepared using the accrual basis of accounting which is the same basis used
in preparing the basic financial statements of the Authority. Expenditures are recognized following the cost principles in the Uniform Guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Authority has not elected to use the 10-percent de
minimis indirect cost rate as allowed under the Uniform Guidance.During the year ended December 31, 2022, the Authority did not receive any other Federal assistance other than what is stated above.There were no subrecipients.No other single audits were performed during the year.
De Minimis Rate Used: N
Rate Explanation: The schedule has been prepared using the accrual basis of accounting which is the same basis used
in preparing the basic financial statements of the Authority. Expenditures are recognized following the cost principles in the Uniform Guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Authority has not elected to use the 10-percent de
minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the
Housing Authority of the City of the Great Bend, Kansas (Authority) under programs of the federal government for the year ended December 31,
2022 and is presented on the accrual basis of accounting. This information in this schedule is presented in accordance with the requirements of Title
2U.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 the Authority, some amounts presented in this
schedule, may differ fromamounts presented in, or used in the preparation of the basic financial statements. There were no federal awards expended
for noncash assistance, insurance, or any loan or loan guarantees outstanding at year end.
Title: Note 2:Summary of Significant Accounting Policies
Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the
Housing Authority of the City of the Great Bend, Kansas (Authority) under programs of the federal government for the year ended December 31,
2022 and is presented on the accrual basis of accounting. This information in this schedule is presented in accordance with the requirements of Title
2U.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 the Authority, some amounts presented in this
schedule, may differ fromamounts presented in, or used in the preparation of the basic financial statements. There were no federal awards expended
for noncash assistance, insurance, or any loan or loan guarantees outstanding at year end.Summary of Significant Accounting Policies:: The schedule has been prepared using the accrual basis of accounting which is the same basis used
in preparing the basic financial statements of the Authority. Expenditures are recognized following the cost principles in the Uniform Guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Authority has not elected to use the 10-percent de
minimis indirect cost rate as allowed under the Uniform Guidance.During the year ended December 31, 2022, the Authority did not receive any other Federal assistance other than what is stated above.There were no subrecipients.No other single audits were performed during the year.
De Minimis Rate Used: N
Rate Explanation: The schedule has been prepared using the accrual basis of accounting which is the same basis used
in preparing the basic financial statements of the Authority. Expenditures are recognized following the cost principles in the Uniform Guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Authority has not elected to use the 10-percent de
minimis indirect cost rate as allowed under the Uniform Guidance.
The schedule has been prepared using the accrual basis of accounting which is the same basis used
in preparing the basic financial statements of the Authority. Expenditures are recognized following the cost principles in the Uniform Guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Authority has not elected to use the 10-percent de
minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 3:
Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the
Housing Authority of the City of the Great Bend, Kansas (Authority) under programs of the federal government for the year ended December 31,
2022 and is presented on the accrual basis of accounting. This information in this schedule is presented in accordance with the requirements of Title
2U.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 the Authority, some amounts presented in this
schedule, may differ fromamounts presented in, or used in the preparation of the basic financial statements. There were no federal awards expended
for noncash assistance, insurance, or any loan or loan guarantees outstanding at year end.Summary of Significant Accounting Policies:: The schedule has been prepared using the accrual basis of accounting which is the same basis used
in preparing the basic financial statements of the Authority. Expenditures are recognized following the cost principles in the Uniform Guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Authority has not elected to use the 10-percent de
minimis indirect cost rate as allowed under the Uniform Guidance.During the year ended December 31, 2022, the Authority did not receive any other Federal assistance other than what is stated above.There were no subrecipients.No other single audits were performed during the year.
De Minimis Rate Used: N
Rate Explanation: The schedule has been prepared using the accrual basis of accounting which is the same basis used
in preparing the basic financial statements of the Authority. Expenditures are recognized following the cost principles in the Uniform Guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Authority has not elected to use the 10-percent de
minimis indirect cost rate as allowed under the Uniform Guidance.
During the year ended December 31, 2022, the Authority did not receive any other Federal assistance other than what is stated above.
Title: Note 4:
Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the
Housing Authority of the City of the Great Bend, Kansas (Authority) under programs of the federal government for the year ended December 31,
2022 and is presented on the accrual basis of accounting. This information in this schedule is presented in accordance with the requirements of Title
2U.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 the Authority, some amounts presented in this
schedule, may differ fromamounts presented in, or used in the preparation of the basic financial statements. There were no federal awards expended
for noncash assistance, insurance, or any loan or loan guarantees outstanding at year end.Summary of Significant Accounting Policies:: The schedule has been prepared using the accrual basis of accounting which is the same basis used
in preparing the basic financial statements of the Authority. Expenditures are recognized following the cost principles in the Uniform Guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Authority has not elected to use the 10-percent de
minimis indirect cost rate as allowed under the Uniform Guidance.During the year ended December 31, 2022, the Authority did not receive any other Federal assistance other than what is stated above.There were no subrecipients.No other single audits were performed during the year.
De Minimis Rate Used: N
Rate Explanation: The schedule has been prepared using the accrual basis of accounting which is the same basis used
in preparing the basic financial statements of the Authority. Expenditures are recognized following the cost principles in the Uniform Guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Authority has not elected to use the 10-percent de
minimis indirect cost rate as allowed under the Uniform Guidance.
There were no subrecipients.
Title: Note 5:
Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the
Housing Authority of the City of the Great Bend, Kansas (Authority) under programs of the federal government for the year ended December 31,
2022 and is presented on the accrual basis of accounting. This information in this schedule is presented in accordance with the requirements of Title
2U.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 the Authority, some amounts presented in this
schedule, may differ fromamounts presented in, or used in the preparation of the basic financial statements. There were no federal awards expended
for noncash assistance, insurance, or any loan or loan guarantees outstanding at year end.Summary of Significant Accounting Policies:: The schedule has been prepared using the accrual basis of accounting which is the same basis used
in preparing the basic financial statements of the Authority. Expenditures are recognized following the cost principles in the Uniform Guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Authority has not elected to use the 10-percent de
minimis indirect cost rate as allowed under the Uniform Guidance.During the year ended December 31, 2022, the Authority did not receive any other Federal assistance other than what is stated above.There were no subrecipients.No other single audits were performed during the year.
De Minimis Rate Used: N
Rate Explanation: The schedule has been prepared using the accrual basis of accounting which is the same basis used
in preparing the basic financial statements of the Authority. Expenditures are recognized following the cost principles in the Uniform Guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Authority has not elected to use the 10-percent de
minimis indirect cost rate as allowed under the Uniform Guidance.
No other single audits were performed during the year.