Notes to SEFA
Accounting Policies: 1. SIGNIFICANT ACCOUNTING POLICIESBasis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity ofWestmoreland Central School District under programs of the federal government for the year ended June 30, 2022. The informationin this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized followingthe cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in thepreparation of, the basic financial statements.Cluster ProgramsThe following programs are identified by OMB Compliance Supplement to be part of a cluster of programs:U.S. Department of EducationSpecial Education ClusterAL #84.027 Special Education - Grants to States (IDEA, Part B)AL #84.173 Special Education - Preschool Grants (IDEA Preschool)AL #84.027X COVID-19 Special Education Grants to States (IDEA, Part B)AL #84.173X COVID-19 Special Education Preschool Grants (IDEA Preschool)De Minimis Indirect Cost RateThe District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.Personal Protective Equipment (PPE)The District did not receive any donated PPE from a federal agency.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.