Notes to SEFA
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of West Baton Rouge Parish Council under programs of the federal government for the year ended December 31, 2025. The information 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 West Baton Rouge Parish Council, it is not intended to and does not present the net position, change in net position, or cash flows of West Baton Rouge Parish Council.
West Baton Rouge Parish Council had no loans or loan guarantee programs outstanding as of December 31, 2025 for those loans described in 2 CFR 200.502(b).
West Baton Rouge Parish Council did not pass-through any of its federal awards to subrecipients during the year ended December 31, 2025.
No federal awards were expended in the form of non-cash assistance during the year ended December 31, 2025.