Title: Note C - Sub-Recipients
Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant
activity of the Livingston Council on Aging 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.
De Minimis Rate Used: N
Rate Explanation: The Council did not elect to use the 10% de minimis indirect cost rate during the year ended June 30,
2023.
The Council did not pass-through any of its federal awards to a sub-recipients during the year ended
June 30, 2023.
Title: Note D - Non-Cash Assistance
Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant
activity of the Livingston Council on Aging 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.
De Minimis Rate Used: N
Rate Explanation: The Council did not elect to use the 10% de minimis indirect cost rate during the year ended June 30,
2023.
No federal non-cash assistance was received or expended during the year ended June 30, 2023.
Title: Note E - Relationship to Financial Statements
Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant
activity of the Livingston Council on Aging 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.
De Minimis Rate Used: N
Rate Explanation: The Council did not elect to use the 10% de minimis indirect cost rate during the year ended June 30,
2023.
The schedule of expenditures of federal awards was prepared from the same accounting records as were
used to prepare the financial statements. Differences between amounts reported in the SEFA and the
financial statements may exist due to different accounting basis used for financial reporting. These
revenues are included within the intergovernmental revenues reported in the Statement of Revenues
E xpenditures, and Changes in Fund Balances (Statement E) as follows:
Fund
Statement E - Revenues -
Intergovernmental:
General Fund $ 3 27,244 $ - $ 1 82,259 $ 509,503
Title III B 161,628 438,580 - 600,208
Title III C-1 233,880 - - 233,880
Title III C-2 237,315 - - 237,315
Non-Major 59,459 - - 59,459
Total Statement E - Revenues -
Intergovernmental 1,019,526 438,580 182,259 1,640,365
Less: State Grants (438,368) - - (438,368)
Total Expenditures of Federal Awards $ 581,158 $ 438,580 $ 1 82,259 $ 1,201,997
Governor's Office
of Elderly Affairs
Livingston
Parish Council
(Section 5311) Total
Flood
Recovery
Grants