Audit 361806

Title: Note A - Basis of Presentation Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of District Attorney of the Nineteenth Judicial District 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. De Minimis Rate Used: Both Rate Explanation: The District Attorney has a negotiated indirect cost rate for Title IV D and uses the 10% de minimis cost rate for law enforcement programs directly funded by the U.S. Department of Justice. The District Attorney has elected to not use the 10% de minimis indirect cost rate for the remaining programs. The schedule of expenditures of federal awards includes the federal grant activity of District Attorney of the Nineteenth Judicial District 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards.

Title: Note B - De-Minimis Indirect Cost Rate Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of District Attorney of the Nineteenth Judicial District 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. De Minimis Rate Used: Both Rate Explanation: The District Attorney has a negotiated indirect cost rate for Title IV D and uses the 10% de minimis cost rate for law enforcement programs directly funded by the U.S. Department of Justice. The District Attorney has elected to not use the 10% de minimis indirect cost rate for the remaining programs. The District Attorney has a negotiated indirect cost rate for Title IV D and uses the 10% de minimis cost rate for law enforcement programs directly funded by the U.S. Department of Justice. The District Attorney has elected to not use the 10% de minimis indirect cost rate for the remaining programs.

Title: Note C - Reconciliation of Federal Expenditures Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of District Attorney of the Nineteenth Judicial District 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. De Minimis Rate Used: Both Rate Explanation: The District Attorney has a negotiated indirect cost rate for Title IV D and uses the 10% de minimis cost rate for law enforcement programs directly funded by the U.S. Department of Justice. The District Attorney has elected to not use the 10% de minimis indirect cost rate for the remaining programs. Federal assistance expended as reported on Schedule of Expenditures of Federal Awards $ 1,892,939 Add: COVID-19 – Corona Virus State and Local Fiscal Recovery Funds received as lost revenue sources 228,019 Add: Louisiana Commission of Law Enforcement revenues passed through 77,744 Add: funding received and spent in association with OPIOD Settlement received 220,700 Federal grant revenues $ 2,419,402