Notes to SEFA
Title: Note 3
Accounting Policies: Note A Significant Accounting PoliciesThe accompanying schedule of expenditures of federal awards include the federal grant activity of theLivingston Parish Sheriffs Office and is presented on the accrual basis of accounting. The informationin this schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Note C Reconciliation of Federal Expenditures Reconciliation of Federal Expenditures:Federal Assistance expended as reported on the Schedule of Expenditures $2,210,122 of Federal Awards Add: revenue received in current year of prior year federal expenditures $26,189 Add: state grants revenues $45,339 Federal grant revenues $2,281,650 Revenues from Federal Sources as reported on: Statement E - All Governmental Fund Types - Statement of Revenues, Expenditures and Changes in Fund Balance $2,281,650