Title: NOTE 1 GENERAL
Accounting Policies: NOTE 1 - GENERAL The accompanying Schedule of Expenditures of Federal Awards presents the activity of all
federal awards programs of the Madison Parish Police Jury, Tallulah, Louisiana. The Madison Parish Police Jury
(the "Police Jury") reporting entity is defined in Note 1 to the Police Jury's financial statements. Federal awards
received directly from federal agencies, as well as federal awards passed through other government agencies, is
included on the schedule. 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 of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of
operations of the Police Jury, it is not intended to and does not present the financial position or changes in net
position of the Police Jury.
NOTE 2 - BASIS OF ACCOUNTING The accompanying Schedule of Expenditures of Federal Awards is
presented using the modified accrual basis of accounting, which is described in Note 1 to the Police Jury's financial
statements. Such expenses are recognized following the cost principles contains in the Uniform Guidance, wherein
certain types of expenses are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of the Madison Parish Police Jury, Tallulah, Louisiana. The Madison Parish Police Jury (the "Police Jury") reporting entity is defined in Note 1 to the Police Jury's financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, is included on the schedule. 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 of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of operations of the Police Jury, it is not intended to and does not present the financial position or changes in net position of the Police Jury.
Title: NOTE 2 - BASIS OF ACCOUNTING
Accounting Policies: NOTE 1 - GENERAL The accompanying Schedule of Expenditures of Federal Awards presents the activity of all
federal awards programs of the Madison Parish Police Jury, Tallulah, Louisiana. The Madison Parish Police Jury
(the "Police Jury") reporting entity is defined in Note 1 to the Police Jury's financial statements. Federal awards
received directly from federal agencies, as well as federal awards passed through other government agencies, is
included on the schedule. 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 of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of
operations of the Police Jury, it is not intended to and does not present the financial position or changes in net
position of the Police Jury.
NOTE 2 - BASIS OF ACCOUNTING The accompanying Schedule of Expenditures of Federal Awards is
presented using the modified accrual basis of accounting, which is described in Note 1 to the Police Jury's financial
statements. Such expenses are recognized following the cost principles contains in the Uniform Guidance, wherein
certain types of expenses are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Police Jury's financial statements. Such expenses are recognized following the cost principles contains in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to reimbursement.
Title: NOTE 3 - RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Accounting Policies: NOTE 1 - GENERAL The accompanying Schedule of Expenditures of Federal Awards presents the activity of all
federal awards programs of the Madison Parish Police Jury, Tallulah, Louisiana. The Madison Parish Police Jury
(the "Police Jury") reporting entity is defined in Note 1 to the Police Jury's financial statements. Federal awards
received directly from federal agencies, as well as federal awards passed through other government agencies, is
included on the schedule. 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 of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of
operations of the Police Jury, it is not intended to and does not present the financial position or changes in net
position of the Police Jury.
NOTE 2 - BASIS OF ACCOUNTING The accompanying Schedule of Expenditures of Federal Awards is
presented using the modified accrual basis of accounting, which is described in Note 1 to the Police Jury's financial
statements. Such expenses are recognized following the cost principles contains in the Uniform Guidance, wherein
certain types of expenses are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
NOTE 3 - RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Federal awards revenues are reported in
the Police Jury's fund financial statements as follows:
Federal Sources
Major Funds:
General Fund $ 8 3,895
Library 7,743
Garbage Maintenance 12,713
Health Unit 52,026
Courthouse & Jail 13,670
Public Works 218,332
American Rescue Plan 140,897
Grant Fund 1,066,687
Nonmajor Governmental Funds 638,179
Total $ 2,234,142
Title: NOTE 4 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
Accounting Policies: NOTE 1 - GENERAL The accompanying Schedule of Expenditures of Federal Awards presents the activity of all
federal awards programs of the Madison Parish Police Jury, Tallulah, Louisiana. The Madison Parish Police Jury
(the "Police Jury") reporting entity is defined in Note 1 to the Police Jury's financial statements. Federal awards
received directly from federal agencies, as well as federal awards passed through other government agencies, is
included on the schedule. 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 of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of
operations of the Police Jury, it is not intended to and does not present the financial position or changes in net
position of the Police Jury.
NOTE 2 - BASIS OF ACCOUNTING The accompanying Schedule of Expenditures of Federal Awards is
presented using the modified accrual basis of accounting, which is described in Note 1 to the Police Jury's financial
statements. Such expenses are recognized following the cost principles contains in the Uniform Guidance, wherein
certain types of expenses are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
NOTE 4 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Amounts reported in the accompanying
schedule agree with the amounts reported in the related federal financial reports except for changes made to reflect
amounts in accordance with accounting principles generally accepted in the United States of America.
Title: NOTE 5 - FEDERAL AWARDS
Accounting Policies: NOTE 1 - GENERAL The accompanying Schedule of Expenditures of Federal Awards presents the activity of all
federal awards programs of the Madison Parish Police Jury, Tallulah, Louisiana. The Madison Parish Police Jury
(the "Police Jury") reporting entity is defined in Note 1 to the Police Jury's financial statements. Federal awards
received directly from federal agencies, as well as federal awards passed through other government agencies, is
included on the schedule. 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 of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of
operations of the Police Jury, it is not intended to and does not present the financial position or changes in net
position of the Police Jury.
NOTE 2 - BASIS OF ACCOUNTING The accompanying Schedule of Expenditures of Federal Awards is
presented using the modified accrual basis of accounting, which is described in Note 1 to the Police Jury's financial
statements. Such expenses are recognized following the cost principles contains in the Uniform Guidance, wherein
certain types of expenses are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
NOTE 5 - FEDERAL AWARDS For those funds that have matching revenues and state funding, federal
expenditures were determined by deducting matching revenues from total expenditures. Federal awards do not
include the Police Jury’s operating income from rents or investment (or other non-federal source). In addition, the
entire amount of operating subsidy received during the fiscal year is considered to be “expended during the fiscal
year.