Audit 337946

Title: SUBRECIPIENTS Accounting Policies: Jefferson Davis Parish School Board and is presented on the modified accrual basis of accounting, the same basis as the accompanying basic financial statements are presented. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. All information is presented for the same fiscal year ending as the accompanying financial statements. Since some of the grants cover fifteen (15) month periods, the amounts contained in the accompanying schedule of expenditures of federal awards may differ from the financial status reports filed with the grantor agency. 2. NONCASH FEDERAL ASSISTANCE –FOOD COMMODITIES Noncash assistance, received from the U.S. Department of Agriculture, in the form of food commodities are reported in the accompanying schedule of expenditures of federal awards at fair market value of $111,598. De Minimis Rate Used: N Rate Explanation: The auditee has elected not to use the 10% de minimis cost indirect cost rate allowed under the Uniform Guidance. The Jefferson Davis Parish School Board provided federal awards to subrecipients as follows: Provided the amount of $62,077 from the COVID-19 Child Care and Development Block Grant (ALN 93.575). Provided the amount of $19,825 from the Child Care and Development Block Grant (ALN 93.596).