Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Family
Road of Greater Baton Rouge, Inc. and is presented on the modified accrual basis of accounting. The
information in this schedule is presented in accordance with the requirements of Title 2 US Code of
Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from the amounts presented in the preparation of the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Family
Road of Greater Baton Rouge, Inc. and is presented on the modified accrual basis of accounting. The
information in this schedule is presented in accordance with the requirements of Title 2 US Code of
Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from the amounts presented in the preparation of the basic financial statements.
Title: Reconciliation of Expenses to Federal Expenditures
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Family
Road of Greater Baton Rouge, Inc. and is presented on the modified accrual basis of accounting. The
information in this schedule is presented in accordance with the requirements of Title 2 US Code of
Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from the amounts presented in the preparation of the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate
See the Notes to the SEFA for chart/table
Title: De Minimis Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Family
Road of Greater Baton Rouge, Inc. and is presented on the modified accrual basis of accounting. The
information in this schedule is presented in accordance with the requirements of Title 2 US Code of
Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from the amounts presented in the preparation of the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate
During the year ended December 31 , 2023, the Organization elected to use the 10% de minimis cost rate
as covered in Section 200.414 of the Uniform Guidance.
Title: Amounts Passed through Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Family
Road of Greater Baton Rouge, Inc. and is presented on the modified accrual basis of accounting. The
information in this schedule is presented in accordance with the requirements of Title 2 US Code of
Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from the amounts presented in the preparation of the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate
During the year then ended December 31, 2023, the Organization did not pass through any federal funding
to subrecipients.