Notes to SEFA
Title: Basis of presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following 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: Louisiana Coalition Against Domestic Violence, Inc. 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
Louisiana Coalition Against Domestic Violence, Inc. 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 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
Louisiana Coalition Against Domestic Violence, Inc., it is not intended to and does not present the financial position,
changes in net assets, or cash flows of Louisiana Coalition Against Domestic Violence, Inc.
Title: Loans and loan guarantee programs
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following 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: Louisiana Coalition Against Domestic Violence, Inc. has elected not to use the 10-percent de minimis indirect cost rate
allowed under the Uniform Guidance
Louisiana Coalition Against Domestic Violence, Inc. 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 on the accrual basis of accounting. Such expenditures are
recognized following 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: Louisiana Coalition Against Domestic Violence, Inc. has elected not to use the 10-percent de minimis indirect cost rate
allowed under the Uniform Guidance
Louisiana Coalition Against Domestic Violence, Inc. 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 on the accrual basis of accounting. Such expenditures are
recognized following 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: Louisiana Coalition Against Domestic Violence, Inc. 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.