Title: NOTE A – BASIS OF PRESENTATION
Accounting Policies: The accompanying schedule of expenditure of federal awards includes the federal grant activity of
Catholic Charities of the Diocese of Baton Rouge, Inc. and is presented on the accrual basis of
accounting. The information in this schedule is presented in accordance with the requirements of
Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the 10 percent de minimus interest cost rate as allowed under Uniform Guidance.
The accompanying schedule of expenditure of federal awards includes the federal grant activity of Catholic Charities of the Diocese of Baton Rouge, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations.
Title: NOTE B - RECONCILIATION OF EXPENSES TO FEDERAL EXPENDITURES AND TO GRANT REVENUES
Accounting Policies: The accompanying schedule of expenditure of federal awards includes the federal grant activity of
Catholic Charities of the Diocese of Baton Rouge, Inc. and is presented on the accrual basis of
accounting. The information in this schedule is presented in accordance with the requirements of
Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the 10 percent de minimus interest cost rate as allowed under Uniform Guidance.
Reconciliation of expenses to federal expenditures:
Total Expenses $ 15,614,060
Less: Non-Federal Award Expenses 6,934,103
Total Federal Expenditures $ 8,679,958
Reconciliation to grant assistance revenues:
Total Federal expenditures $ 8,679,958
Commodities on hand (61,893)
State assistance received 34,775
Total Grant Assistance $ 8,652,840
Title: NOTE C – INDIRECT COST RATE
Accounting Policies: The accompanying schedule of expenditure of federal awards includes the federal grant activity of
Catholic Charities of the Diocese of Baton Rouge, Inc. and is presented on the accrual basis of
accounting. The information in this schedule is presented in accordance with the requirements of
Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the 10 percent de minimus interest cost rate as allowed under Uniform Guidance.
The Organization has not elected to use the 10 percent de minimus interest cost rate as allowed under Uniform Guidance.
Title: NOTE D – FOOD DISTRIBUTION
Accounting Policies: The accompanying schedule of expenditure of federal awards includes the federal grant activity of
Catholic Charities of the Diocese of Baton Rouge, Inc. and is presented on the accrual basis of
accounting. The information in this schedule is presented in accordance with the requirements of
Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the 10 percent de minimus interest cost rate as allowed under Uniform Guidance.
Non-monetary assistance is reported in the schedule at fair market value of the commodities received based on a dollar value per pound. The Organization received $517,123 of commodities and disbursed $559,036 during the fiscal year ended June 30, 2024.