Title: BASIS OF PRESENTATION
Accounting Policies: Expenditure reported on the schedule are reported on the accrual basis of accounting. 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.
De Minimis Rate Used: N
Rate Explanation: The District Attorney of the Twenty-Fourth Judicial District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the District Attorney of the Twenty-Fourth Judicial District under programs of the federal government for the year ended December 31, 2024. The information presented 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 District Attorney of the Twenty-Fourth Judicial District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the District Attorney of the Twenty-Fourth Judicial District.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: Expenditure reported on the schedule are reported on the accrual basis of accounting. 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.
De Minimis Rate Used: N
Rate Explanation: The District Attorney of the Twenty-Fourth Judicial District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures reported on the schedule are reported on the accrual basis of accounting. 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: Expenditure reported on the schedule are reported on the accrual basis of accounting. 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.
De Minimis Rate Used: N
Rate Explanation: The District Attorney of the Twenty-Fourth Judicial District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The District Attorney of the Twenty-Fourth Judicial District has elected not to use the 10% deminimus indirect cost rate allowed under the Uniform Guidance.
Title: MATCHING FUNDS
Accounting Policies: Expenditure reported on the schedule are reported on the accrual basis of accounting. 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.
De Minimis Rate Used: N
Rate Explanation: The District Attorney of the Twenty-Fourth Judicial District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
In accordance with the terms of the grants, during the year ended December 31, 2024, the Jefferson Parish District Attorney has expended matching funds of $71,046 in connection with the V.O.C.A. grants. There were no matching funds required for the JJDP grant, Byrne grants or the Child Support Enforcement Program grant.
Title: SUBRECIPIENTS
Accounting Policies: Expenditure reported on the schedule are reported on the accrual basis of accounting. 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.
De Minimis Rate Used: N
Rate Explanation: The District Attorney of the Twenty-Fourth Judicial District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
There were no awards passed through to subrecipients.
Title: MEMO ENTRY
Accounting Policies: Expenditure reported on the schedule are reported on the accrual basis of accounting. 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.
De Minimis Rate Used: N
Rate Explanation: The District Attorney of the Twenty-Fourth Judicial District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
For reconciliation to financial statement – The State portion of the Title IV-D Program of $1,018,066, the State grant of $120,000 for the Victim Assistance Coordinator, and the State grant of $612,867 for the TASC Program, when added to above total equals the amount per the financial statements of $4,112,034.