Title: (1) Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) include the federal award activity of St James Parish under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Becuase the Schedule presents only a selected portion of the operation of St James Parish, it is not intended to and does not present the financial position, changes in net assets, or cash flows of St James Parish.
De Minimis Rate Used: N
Rate Explanation: N/A
The accompanying schedule of expenditures of federal awards (the schedule) include the federal award activity of St James Parish under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Becuase the Schedule presents only a selected portion of the operation of St James Parish, it is not intended to and does not present the financial position, changes in net assets, or cash flows of St James Parish.
Title: (2) Indirect cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) include the federal award activity of St James Parish under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Becuase the Schedule presents only a selected portion of the operation of St James Parish, it is not intended to and does not present the financial position, changes in net assets, or cash flows of St James Parish.
De Minimis Rate Used: N
Rate Explanation: N/A
St James Parish has not elected to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
Title: (3) Reconciliation of Federal Awards
Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) include the federal award activity of St James Parish under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Becuase the Schedule presents only a selected portion of the operation of St James Parish, it is not intended to and does not present the financial position, changes in net assets, or cash flows of St James Parish.
De Minimis Rate Used: N
Rate Explanation: N/A
See the Notes to the SEFA for chart/table.
Title: (4) Amounts Passed Through to Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) include the federal award activity of St James Parish under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Becuase the Schedule presents only a selected portion of the operation of St James Parish, it is not intended to and does not present the financial position, changes in net assets, or cash flows of St James Parish.
De Minimis Rate Used: N
Rate Explanation: N/A
The Parish did not pass through any Federal Funding to subrecipients.