Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Housing Authority of the City of Decatur, Georgia under programs of the federal government for the year ended December 31, 2025. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Housing Authority of the City of Decatur, Georgia, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Housing Authority of the City of Decatur, Georgia.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized in accordance with the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Housing Authority of the City of Decatur has elected not to use the de minimis indirect cost rate allowed under the Uniform Guidance.
Reconciliation of awards from the U.S. Department of Housing and Urban Development from the statement of revenues, expenses and changes in net position to the schedule of Housing Voucher Cluster expenditures of federal awards: HUD Operating Grants including Discrete Component Unit: $15,075,497 HUD Operating Grants - Section 8 Housing Assistance Payments Program: $220,606 Less: HUD Operating Grants - Discrete Component Unit: $(2,849,600) HUD Operating Grants - Primary Government: $12,446,503 Total Expenditures of Federal Awards - Housing Voucher Cluster: $12,446,503