Notes to SEFA
Accounting Policies: Basis of PresentationThe accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the Evangeline Parish Police Jury under programs of the federal government for the year ended December 31, 2022. 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 the Evangeline Parish Police Jury, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Evangeline Parish Police Jury. (2)Summary of Significant Accounting PoliciesThe accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is described in Note 1 to the Evangeline Parish Police Jurys basic financial statements for the year ending December 31, 2022. 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.(3)Indirect Cost RateThe Evangeline Parish Police Jury has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.