Title: Note 1 - General
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury 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
Title: Note 1 - General
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
activity of all federal awards programs of the East Carroll Parish Police Jury, Lake Providence, Louisiana.
Title: Note 1 - General
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
The East Carroll Parish Police Jury (the "Police Jury") reporting entity is defined in Note 1 to the Police
Title: Note 1 - General
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Jury's financial statements. Federal awards received directly from federal agencies, as well as federal
Title: Note 1 - General
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
awards passed through other government agencies, are included on the schedule. The information in this
Title: Note 1 - General
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations
Title: Note 1 - General
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal
Title: Note 1 - General
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Awards (Uniform Guidance). Because the Schedule presents only a selected portion of operations of the
Title: Note 1 - General
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Police Jury, it is not intended to and does not present the financial position or changes in net position of
Title: Note 1 - General
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
the Police Jury.
Title: Note 2 - Basis of Accounting
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury 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
Title: Note 2 - Basis of Accounting
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the
Title: Note 2 - Basis of Accounting
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Police Jury's financial statements. Such expenses are recognized following the cost principles contained
Title: Note 2 - Basis of Accounting
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to
Title: Note 2 - Basis of Accounting
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
reimbursement.
Title: Note 3 - Relationship to Basic Financial Statements
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Federal awards revenues are
Title: Note 3 - Relationship to Basic Financial Statements
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
reported in the Police Jury's fund financial statements as follows:
Title: Note 3 - Relationship to Basic Financial Statements
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Governmental Activities:
Title: Note 3 - Relationship to Basic Financial Statements
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
General $ 15,373
Title: Note 3 - Relationship to Basic Financial Statements
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Coronavirus Local Fiscal Recovery 672,670
Title: Note 3 - Relationship to Basic Financial Statements
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Nonmajor Governmental:
Title: Note 3 - Relationship to Basic Financial Statements
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
LCDBG Projects 5 5,600
Title: Note 3 - Relationship to Basic Financial Statements
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Business-Type Activities:
Title: Note 3 - Relationship to Basic Financial Statements
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Section 8 Voucher 7 12,441
Title: Note 3 - Relationship to Basic Financial Statements
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
1456084
Title: Note 4 - Relationship to Federal Financial Reports
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Amounts reported in the
Title: Note 4 - Relationship to Federal Financial Reports
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
accompanying schedule agree with the amounts reported in the related federal financial reports except for
Title: Note 4 - Relationship to Federal Financial Reports
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
changes made to reflect amounts in accordance with accounting principles generally accepted in the
Title: Note 4 - Relationship to Federal Financial Reports
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
United States of America.
Title: Note 5 - Federal Awards
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
For those funds that have matching revenues and state funding,
Title: Note 5 - Federal Awards
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
federal expenditures were determined by deducting matching revenues from total expenditures. Federal
Title: Note 5 - Federal Awards
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
awards do not include the Police Jury’s operating income from rents or investment (or other non-federal
Title: Note 5 - Federal Awards
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
source). In addition, the entire amount of operating subsidy received during the fiscal year is considered
Title: Note 5 - Federal Awards
Accounting Policies: Accrual
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
to be “expended during the fiscal year.