Title: NOTE 1: BASIS OF ACCOUNTING
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) presents the expenditures of all federal award programs of Westmoreland Drug and Alcohol Commission, Inc. (WeDAC) using the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: WeDAC has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) presents the expenditures of all federal award programs of Westmoreland Drug and Alcohol Commission, Inc. (WeDAC) using the accrual basis of accounting.
Title: NOTE 2: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) presents the expenditures of all federal award programs of Westmoreland Drug and Alcohol Commission, Inc. (WeDAC) using the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: WeDAC has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance.
The information in the 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the Schedule presents only a selected portion of the operations of WeDAC, it is not intended to and does not present the financial position, changes in net assets or cash flows of WeDAC.
Title: NOTE 3: SUBRECIPIENTS
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) presents the expenditures of all federal award programs of Westmoreland Drug and Alcohol Commission, Inc. (WeDAC) using the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: WeDAC has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance.
WeDAC Provided federal awards to subrecipients as follows:
Title: NOTE 4: SUBRECIPIENT MONITORING PROCEDURES
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) presents the expenditures of all federal award programs of Westmoreland Drug and Alcohol Commission, Inc. (WeDAC) using the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: WeDAC has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance.
WeDAC maintains records to substantiate the amount of the grants, the grantee’s eligibility for the grants and the selection criteria used to allow the grants. A written contract is entered into with all providers. Once an agreement is established, expenses are reviewed for appropriateness and proper approval prior to disbursement of funds.
Title: NOTE 5: DEPARTMENT OF DRUG AND ALCOHOL PROGRAMS
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) presents the expenditures of all federal award programs of Westmoreland Drug and Alcohol Commission, Inc. (WeDAC) using the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: WeDAC has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance.
For the year ended June 30, 2023, the Department of Drug and Alcohol Programs (DDAP) awarded WeDAC a total of $5,003,878 which consists of federal funding and funding from the Commonwealth of Pennsylvania. WeDAC received $2,483,416 of federal funding from DDAP during fiscal year 2023. For the year ended June 30, 2023, WeDAC recognized revenue of $2,782,950 for its federally funded DDAP programs.
Title: NOTE 6: INDIRECT COST
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) presents the expenditures of all federal award programs of Westmoreland Drug and Alcohol Commission, Inc. (WeDAC) using the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: WeDAC has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance.
WeDAC has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance.