Audit 351113

Accounting Policies: Note 1: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the Federal grant activity of the West End Volunteer Fire Department, Inc. under the programs of the Federal government for the year ended June 30, 2024. The information in this SEFA 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. Because the Schedule presents only a selected portion of the operations of the West End Volunteer Fire Department, Inc., it is not intended to, and does not, present the financial position, changes in net position or cash flows of the West End Volunteer Fire Department, Inc. Note 2: Summary of Significant Accounting Policies Expenditures reported in the SEFA are reported on the modified 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. De Minimis Rate Used: N Rate Explanation: NOT REQUIRED