Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Rapides Parish Sewerage District No. 2 and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this may differ from amounts presented in, or used in the preparation of, the basic financial statement
The Rapides Parish Sewerage District No. 2 did not elect to use the 15% de minims indirect cost rate during the year ended December 31, 2025
Operating expenses $ 647,507 Non-cash adjustment — depreciation (115,730) Capitalized expenditures 2,709,356 Non-federal expenditures (531.777) Total Federal Expenditures $2,709,356