Notes to SEFA
Accounting Policies: The Westmoreland County Housing Authority is the reporting entity for financial reporting purposes as defined in Note 1 to the financial statements. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Westmoreland County Housing Authority and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 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. The Westmoreland County Housing Authority did not elect to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.