FAC Explorer

Audit 359102

FY End
2024-09-30
Total Expended
$30.83M
Findings
0
Programs
11
Organization: Westmoreland County Housing Authority (PA)
Year: 2024 Accepted: 2025-06-18
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
14.850 Public Housing Operating Fund $7.75M Yes 0
93.568 Low-Income Home Energy Assistance $1.41M - 0
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $712,931 - 0
14.182 Lower Income Housing Assistance Program_section 8 New Construction/substantial Rehabilitation $673,873 - 0
81.042 Weatherization Assistance for Low-Income Persons $449,112 Yes 0
14.871 Section 8 Housing Choice Vouchers $341,572 - 0
14.896 Family Self-Sufficiency Program $270,337 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $62,765 - 0
14.872 Public Housing Capital Fund $52,077 Yes 0
14.231 Emergency Solutions Grant Program $48,246 - 0
14.218 Community Development Block Grants/entitlement Grants $23,435 - 0

Contacts

Name Title Type
N2FCJJESFFF6 Rachel Fritz Auditee
7248327248 Brian Chruscial Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1: REPORTING ENTITY Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The Westmoreland County Housing Authority did not elect to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. The Westmoreland County Housing Authority is the reporting entity for financial reporting purposes as defined in Note 1 to the financial statements.
Title: NOTE 2: BASIS OF PRESENTATION Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The Westmoreland County Housing Authority did not elect to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. 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.
Title: NOTE 3: RISK-BASED AUDIT APPROACH Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The Westmoreland County Housing Authority did not elect to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. “See the Notes to the SEFA for chart/table”
Title: NOTE 4: DCED FUNDS Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The Westmoreland County Housing Authority did not elect to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. “See the Notes to the SEFA for chart/table”
Title: NOTE 5: RECONCILIATION OF INTERGOVERNMENTAL REVENUES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The Westmoreland County Housing Authority did not elect to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. “See the Notes to the SEFA for chart/table”