Notes to SEFA
he accompanying schedule of expenditures of federal awards includes the federal grant activity of The Diocese of Baton Rouge Child Nutrition Program and is presented on the 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 Principles, and Audit Requirements for Federal Awards.
Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2025, the Child Nutrition Program had food commodities totaling $13,834 in inventory.
The Organization did not elect to use the 10% de minimis indirect cost rate during the year ended June 30, 2025.