Title: Note A - Basis of Presentation
Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of District Attorney of the Nineteenth Judicial District 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, U.S. Code of Federal Regulations (CFR) Part 200, Unifrom Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards.
De Minimis Rate Used: Both
Rate Explanation: The District Attorney has a negotiated indirect cost rate for Title IV D and uses the 10% de minimis cost rate for law enforcement programs directly funded by the U.S. Department of Justice. The District Attorney has elected to not use the 10% de minimis indirect cost rate for the remaining programs.
The schedule of expenditures of federal awards includes the federal grant activity of District Attorney of the Nineteenth Judicial District 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, U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards.
Title: Note B - Reconcilation to Financial Statements
Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of District Attorney of the Nineteenth Judicial District 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, U.S. Code of Federal Regulations (CFR) Part 200, Unifrom Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards.
De Minimis Rate Used: Both
Rate Explanation: The District Attorney has a negotiated indirect cost rate for Title IV D and uses the 10% de minimis cost rate for law enforcement programs directly funded by the U.S. Department of Justice. The District Attorney has elected to not use the 10% de minimis indirect cost rate for the remaining programs.
Since revenues are recognized to the extent expenditures are incurred, expenditures are readily identifiable with revenue reported. The revenues for the Title IV-D program and the remaining law enforcement grant programs are reported on the Statement of Revenues, Expenditures, and Changes in Fund Balances as $1,438,362, and $739,870, respectively.
Title: Note C - De-Minimis Indirect Cost Rate
Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of District Attorney of the Nineteenth Judicial District 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, U.S. Code of Federal Regulations (CFR) Part 200, Unifrom Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards.
De Minimis Rate Used: Both
Rate Explanation: The District Attorney has a negotiated indirect cost rate for Title IV D and uses the 10% de minimis cost rate for law enforcement programs directly funded by the U.S. Department of Justice. The District Attorney has elected to not use the 10% de minimis indirect cost rate for the remaining programs.
The District Attorney has a negotiated indirect cost rate for Title IV D and uses the 10% de minimis cost rate for law enforcement programs directly funded by the U.S. Department of Justice. The District Attorney has elected to not use the 10% de minimis indirect cost rate for the remaining programs.
Title: Note D - Reconciliation of Federal Expenditures
Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of District Attorney of the Nineteenth Judicial District 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, U.S. Code of Federal Regulations (CFR) Part 200, Unifrom Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards.
De Minimis Rate Used: Both
Rate Explanation: The District Attorney has a negotiated indirect cost rate for Title IV D and uses the 10% de minimis cost rate for law enforcement programs directly funded by the U.S. Department of Justice. The District Attorney has elected to not use the 10% de minimis indirect cost rate for the remaining programs.
Federal assistance expended as reported on Schedule of Expenditures of Federal Awards $ 2,178,232
Add: state and local (COVID-19) recovery funds received as lost revenue sources 126,340
Add: Louisiana Commission of Law Enforcement revenues passed through 161,625
Add: funding received and spent in association with OPIOD Settlement received 11,800
Federal grant revenues $ 2,477,997