Notes to SEFA
Accounting Policies: The accompanying Schedule of Expenditures of Federal and Pennsylvania Department of Human Services Funded Awards include the federal and Pennsylvania Department of Human Services grant activity of Westmoreland Human Opportunities, Inc., and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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. Westmoreland Human Opportunities, Inc. did not elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.