Audit 335929

Title: 1. General Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Sheriff’s financial statements. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Ouachita Parish Sheriff did not elect to use the 10% de minimis federal indirect cost rate for the year ended June 30, 2024. The Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of the Ouachita Parish Sheriff. The Ouachita Parish Sheriff reporting entity is defined in Note 1 to the Sheriff’s financial statements. All federal award programs received directly from federal agencies, as well as federal awards passed through other government agencies, is included on the schedule.

Title: 2. Basis of Accounting Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Sheriff’s financial statements. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Ouachita Parish Sheriff did not elect to use the 10% de minimis federal indirect cost rate for the year ended June 30, 2024. The Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Sheriff’s financial statements. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.

Title: 3. Federal Indirect Cost Rate Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Sheriff’s financial statements. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Ouachita Parish Sheriff did not elect to use the 10% de minimis federal indirect cost rate for the year ended June 30, 2024. The Ouachita Parish Sheriff did not elect to use the 10% de minimis federal indirect cost rate for the year ended June 30, 2024.