Audit 310566

Title: General Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the federal grant activity of the Pointe Coupee Parish Government (the Parish). 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 Parish’s financial statements for the year ending December 31, 2023. De Minimis Rate Used: N Rate Explanation: The Parish has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards presents the federal grant activity of the Pointe Coupee Parish Government (the Parish). The Parish reporting entity is defined in Note 1 to the basic financial statements for the year ended December 31, 2023. All federal financial assistance received directly from federal agencies is included on the schedule as well as federal financial assistance passed through other government agencies are included on the schedule.

Title: Basis of accounting Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the federal grant activity of the Pointe Coupee Parish Government (the Parish). 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 Parish’s financial statements for the year ending December 31, 2023. De Minimis Rate Used: N Rate Explanation: The Parish has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 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 Parish’s financial statements for the year ending December 31, 2023.

Title: Indirect Cost Rate Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the federal grant activity of the Pointe Coupee Parish Government (the Parish). 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 Parish’s financial statements for the year ending December 31, 2023. De Minimis Rate Used: N Rate Explanation: The Parish has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Parish has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.