Title: NOTE 1 - BASIS OF PRESENTATION
Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the
“Schedule”) includes the federal award activity of Webster Parish Office of Community Services, a component unit
of the Webster Parish Police Jury, 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 the
Webster Parish Office of Community Services, it is not intended to and does not present the financial position,
changes in net position, or cash flows of the Office of Community Services.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule
are reported on the modified accrual basis of accounting except for Section 8 Voucher which is reported on the full
accrual basis which is described in Note 1 of the Notes to the Financial Statements of the Office of Community
Service’s annual financial report. 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: The auditee did not elected to use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Webster Parish Office of Community Services, a component unit of the Webster Parish Police Jury, 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 the Webster Parish Office of Community Services, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Office of Community Services.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the
“Schedule”) includes the federal award activity of Webster Parish Office of Community Services, a component unit
of the Webster Parish Police Jury, 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 the
Webster Parish Office of Community Services, it is not intended to and does not present the financial position,
changes in net position, or cash flows of the Office of Community Services.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule
are reported on the modified accrual basis of accounting except for Section 8 Voucher which is reported on the full
accrual basis which is described in Note 1 of the Notes to the Financial Statements of the Office of Community
Service’s annual financial report. 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: The auditee did not elected to use the de minimis cost rate.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting except for Section 8 Voucher which is reported on the full accrual basis which is described in Note 1 of the Notes to the Financial Statements of the Office of Community Service’s annual financial report. 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.
Title: NOTE 3 - RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the
“Schedule”) includes the federal award activity of Webster Parish Office of Community Services, a component unit
of the Webster Parish Police Jury, 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 the
Webster Parish Office of Community Services, it is not intended to and does not present the financial position,
changes in net position, or cash flows of the Office of Community Services.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule
are reported on the modified accrual basis of accounting except for Section 8 Voucher which is reported on the full
accrual basis which is described in Note 1 of the Notes to the Financial Statements of the Office of Community
Service’s annual financial report. 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: The auditee did not elected to use the de minimis cost rate.
NOTE 3 - RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Federal awards revenues are reported in the Office of Community Services’ fund financial statements as follows:
Federal Sources
Major:
Headstart $ 2,469,431
Transportation 303,670
Food 987,556
CSBG 168,767
LIHEAP Energy 702,789
Total governmental funds 4,632,213
Business-Type Activities
Section 8 Voucher 744,299
Total $ 5 ,376,512
Title: NOTE 4 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the
“Schedule”) includes the federal award activity of Webster Parish Office of Community Services, a component unit
of the Webster Parish Police Jury, 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 the
Webster Parish Office of Community Services, it is not intended to and does not present the financial position,
changes in net position, or cash flows of the Office of Community Services.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule
are reported on the modified accrual basis of accounting except for Section 8 Voucher which is reported on the full
accrual basis which is described in Note 1 of the Notes to the Financial Statements of the Office of Community
Service’s annual financial report. 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: The auditee did not elected to 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 - MATCHING REVENUES AND STATE FUNDING
Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the
“Schedule”) includes the federal award activity of Webster Parish Office of Community Services, a component unit
of the Webster Parish Police Jury, 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 the
Webster Parish Office of Community Services, it is not intended to and does not present the financial position,
changes in net position, or cash flows of the Office of Community Services.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule
are reported on the modified accrual basis of accounting except for Section 8 Voucher which is reported on the full
accrual basis which is described in Note 1 of the Notes to the Financial Statements of the Office of Community
Service’s annual financial report. 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: The auditee did not elected to use the de minimis cost rate.
NOTE 5 - MATCHING REVENUES AND STATE FUNDING For those funds that have matching revenues and state funding, federal expenditures were determined by deducting matching revenues from total expenditures.
Title: NOTE 6 - DE MINIMUS INDIRECT COST RATE
Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the
“Schedule”) includes the federal award activity of Webster Parish Office of Community Services, a component unit
of the Webster Parish Police Jury, 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 the
Webster Parish Office of Community Services, it is not intended to and does not present the financial position,
changes in net position, or cash flows of the Office of Community Services.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule
are reported on the modified accrual basis of accounting except for Section 8 Voucher which is reported on the full
accrual basis which is described in Note 1 of the Notes to the Financial Statements of the Office of Community
Service’s annual financial report. 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: The auditee did not elected to use the de minimis cost rate.
The Office of Community Services has not elected to utilize the 10% de minimus indirect cost rate allowed under the Uniform Guidance.