Audit 16733

Title: Noncash Program Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the School Board's basic financial statements for the year ended June 30, 2022. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Avoyelles Parish School Board under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented 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 Avoyelles Parish School Board, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Avoyelles Parish School Board. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The commodities received, which are noncash revenues, are valued using pricing provided by the United States Department of Agriculture.