Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Family Road of Greater Baton Rouge, Inc. 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 US. Code of Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from the amounts presented in the preparation of the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Family Road of Greater Baton Rouge, Inc. 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 US. Code of Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from the amounts presented in the preparation of the basic financial statements.
Title: Reconciliation of Expenses to Federal Expenditures
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Family Road of Greater Baton Rouge, Inc. 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 US. Code of Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from the amounts presented in the preparation of the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Total expenses $1,470,787
Non-cash adjustment - depreciation (32,442)
Non-federal expenditures (237.813)
Total Federal Expenditures $ I,I61,233
Title: De Minimis Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Family Road of Greater Baton Rouge, Inc. 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 US. Code of Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from the amounts presented in the preparation of the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
During the year ended December 31, 2024, the Organization elected to use the I 0% de minimis cost rate as covered in Section 200.414 of the Uniform Guidance.
Title: Amounts Passed Through Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Family Road of Greater Baton Rouge, Inc. 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 US. Code of Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from the amounts presented in the preparation of the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
During the year then ended December 31, 2024, the Organization did not pass through any federal funding
to subrecipients.