Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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 reimbursements.
(2) Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate for the year ended December
31, 2023, unless otherwise negotiated.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant
activity of Baton Rouge Black Alcoholism Council, 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 the Uniform Guidance. Because the Schedule presents only a selected portion of the
operations of the Organization, it is not intended to and does not present the financial position, changes in
net assets, or cash flows of the Organization.