Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Wheeling National Heritage Area Corporation (the Corporation) under programs of the federal government for the year ended September 30, 2024. The information on this Schedule is prepared 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). Because the Schedule presents only a selected portion of the operations of the Corporation, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Corporation.
The Corporation passes certain federal awards received from the National Park Service to other agencies (subrecipients). As Note 2 describes, the Corporation reports expenditures of Federal awards to subrecipients when paid in cash.