Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Family Road of Greater Baton Rouge, Inc. 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 for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from the amounts presented in the preparation of the basic financial statements.
Total expenses $1,501,581 Non-cash adjustment - depreciation (27,684) Non-federal expenditures (282,089) Total Federal Expenditures $1,191,808
The Organization elected to use the de minimis indirect cost rate where permitted under applicable federal regulations and award terms. During the year ended December 31, 2025, assistance listing number 93.926 was charged indirect costs using a 10% de minimis rate and assistance listing number 93.086 was charged indirect costs using a 15% de minimis rate, as authorized by the respective federal awards and applicable federal guidance.
During the year then ended December 31, 2025, the Organization did not pass through any federal funding to subrecipients.