Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported in accordance with accounting principles generally accepted in
the United States of America as applied to governmental units, which is described in Note 1 to West Baton Rouge
Parish Council’s basic financial statements for the year ended December 31, 2023. When applicable, such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types
of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: West Baton Rouge Parish Council 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 (the “Schedule”) includes the federal award activity of
West Baton Rouge Parish Council 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). Because the Schedule presents only a selected portion of the operations of West Baton
Rouge Parish Council, it is not intended to and does not present the net position, change in net position, or cash flows
of West Baton Rouge Parish Council.
Title: Loans and Loan Guarantee Programs
Accounting Policies: Expenditures reported on the Schedule are reported in accordance with accounting principles generally accepted in
the United States of America as applied to governmental units, which is described in Note 1 to West Baton Rouge
Parish Council’s basic financial statements for the year ended December 31, 2023. When applicable, such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types
of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: West Baton Rouge Parish Council has elected not to use the 10-percent de minimis indirect cost rate allowed under
the Uniform Guidance.
West Baton Rouge Parish Council had no loans or loan guarantee programs outstanding as of December 31, 2023 for
those loans described in 2 CFR 200.502(b).
Title: Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported in accordance with accounting principles generally accepted in
the United States of America as applied to governmental units, which is described in Note 1 to West Baton Rouge
Parish Council’s basic financial statements for the year ended December 31, 2023. When applicable, such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types
of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: West Baton Rouge Parish Council has elected not to use the 10-percent de minimis indirect cost rate allowed under
the Uniform Guidance.
West Baton Rouge Parish Council did not pass-through any of its federal awards to a subrecipient during the year
ended December 31, 2023.
Title: Non-Cash Assistance
Accounting Policies: Expenditures reported on the Schedule are reported in accordance with accounting principles generally accepted in
the United States of America as applied to governmental units, which is described in Note 1 to West Baton Rouge
Parish Council’s basic financial statements for the year ended December 31, 2023. When applicable, such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types
of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: West Baton Rouge Parish Council has elected not to use the 10-percent de minimis indirect cost rate allowed under
the Uniform Guidance.
No federal awards were expended in the form of non-cash assistance during the year ended December 31, 2023.