Audit 359211

Title: Note C: Determination of Type A and Type B Programs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Washington Parish Government and is presented on the modified accrual basis of accounting. 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 Parish, it is not intended to and does not present the net position and changes in the net position of the Parish. 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: During the year ended December 31, 2024, the auditee did not elect to use the 15% de minimis cost rate as covered in Section 200.414 of the Uniform Guidance. Federal awards programs are classified as either Type A or Type B programs. For the year ended December 31, 2024, Type A programs consisted of the federal programs that expended over $750,000 and Type B programs were the programs that expended under $750,000.

Title: Note D: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Washington Parish Government and is presented on the modified accrual basis of accounting. 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 Parish, it is not intended to and does not present the net position and changes in the net position of the Parish. 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: During the year ended December 31, 2024, the auditee did not elect to use the 15% de minimis cost rate as covered in Section 200.414 of the Uniform Guidance. No federal awards were expended in the form of non-cash assistance during the year ended December 31, 2024.