Audit 361334

Title: General Accounting Policies: 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).The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: The Police Jury has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards presents the federal grant activity of the Police Jury. The Police Jury reporting entity is defined in Note 1 to the basic financial statements for the year ended December 31, 2024. 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 Police Jury, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Police Jury.

Title: Basis of Accounting Accounting Policies: 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).The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: The Police Jury has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Police Jury’s financial statements for the year ending December 31, 2024. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Title: Indirect Cost Rate Accounting Policies: 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).The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: The Police Jury has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Police Jury has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.