Title: Budgetary Data
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal award activity of the Westmoreland Intermediate Unit and is presented on the accrual basis of accounting. 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 of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Westmoreland Intermediate Unit, it is not intended to and does not present the financial position, changes in fund balance or cash flows of the Westmoreland Intermediate Unit. The Schedule of Expenditures of Federal Awards is based upon information provided by the various funding sources to the Westmoreland Intermediate Unit and other information available at the time this Schedule was prepared.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Westmoreland Intermediate Unit passed agency approved budgets for all federal programs for the fiscal year ending June 30, 2022.
Title: Source Codes
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal award activity of the Westmoreland Intermediate Unit and is presented on the accrual basis of accounting. 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 of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Westmoreland Intermediate Unit, it is not intended to and does not present the financial position, changes in fund balance or cash flows of the Westmoreland Intermediate Unit. The Schedule of Expenditures of Federal Awards is based upon information provided by the various funding sources to the Westmoreland Intermediate Unit and other information available at the time this Schedule was prepared.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Source Code (I) indicates funds received indirectly.
Title: Reconciliation of Federal Awards
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal award activity of the Westmoreland Intermediate Unit and is presented on the accrual basis of accounting. 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 of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Westmoreland Intermediate Unit, it is not intended to and does not present the financial position, changes in fund balance or cash flows of the Westmoreland Intermediate Unit. The Schedule of Expenditures of Federal Awards is based upon information provided by the various funding sources to the Westmoreland Intermediate Unit and other information available at the time this Schedule was prepared.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The following reconciles the federal revenue as shown on the Schedule of Expenditures of Federal Awards to the federal revenue reported in the financial statements for the fiscal year ended June 30, 2022. Federal revenue reported in the financial statements: $14,787,869, plus Competitive Integrated Employment Grant $15,000, plus Middle School Success: P2G Grant $7,000, plus Teachers in the Workplace funds $9,234, plus All-Hazards Grant $12,500, less GEERS II Emergency Assistance -$1,265,635, less Medical Assistance - School Based ACCESS funds -$280,331, equals Federal revenue reported in the Schedule of Expenditures of Federal Awards $13,285,637.