Audit 325525

Accounting Policies: 1. SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Westmoreland Central School District under programs of the federal government for the year ended June 30, 2024. 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). Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Cluster Programs The following programs are identified by “OMB Compliance Supplement” to be part of a cluster of programs: U.S. Department of Education Special Education Cluster AL #84.027 Special Education - Grants to States (IDEA, Part B) AL #84.173 Special Education - Preschool Grants (IDEA Preschool) De Minimis Indirect Cost Rate The 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: De Minimis Indirect Cost Rate The District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.