Notes to SEFA
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.
“See the Notes to the SEFA for chart/table”
“See the Notes to the SEFA for chart/table”
“See the Notes to the SEFA for chart/table”
This Single Audit report has been reissued on December 17, 2025, to reflect an update to the Schedule of Expenditures of Federal Awards (SEFA). Specifically, the SEFA was revised to include an additional major program not originally tested under the Uniform Guidance. The original report was issued on May 28, 2025. This update did not impact the audited financial statements but did affect the scope of the Single Audit, including the Schedule of Findings and Questioned Costs and the Summary of Auditor’s Results, which have also been revised accordingly.