Notes to SEFA
The County of Westmoreland (the "County") as the reporting entity for financial reporting purposes is defined in Note 1 to the County's financial statements.
The accompanying schedules of expenditures are presented using the modified accrual basis of accounting, which is described in Note 1C to the County's financial statements. The County did not use the 15% de minimis indirect cost rate.
The accompanying Schedule of Expenditures of Federal Awards does not include expenditures of the Westmoreland County Community College, the Westmoreland County Transit Authority, the Westmoreland County Airport Authority, the Westmoreland County Industrial Development Authority Administration Fund and the Redevelopment Authority of the County of Westmoreland. We did not include the aforementioned entities because they engaged other auditors, if applicable, to perform an audit in accordance with Uniform Guidance.