Notes to SEFA
Title: Note 1 - Basis of Presentation
Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting.Such expenditures are recognized following the cost principles contained in theUniform Guidance, wherein certain types of expenditures are not allowable or arelimited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the SEFA) includes thefederal award activity of the Terrebonne Parish Sheriff (the "Sheriff") under programs ofthe federal government for the year ended June 30, 2022. The information in the SEFA ispresented in accordance with the requirements of Uniform Guidance. Because the SEFApresents only a selected portion of the operation of the Sheriff it is not intended to and doesnot present the financial position, changes in net position, or cash flows of the Sheriff.
Title: Note 3 - Subrecipients
Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting.Such expenditures are recognized following the cost principles contained in theUniform Guidance, wherein certain types of expenditures are not allowable or arelimited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Terrebonne Parish Sheriff did not pass-through any of its federal awards to a subrecipient during the fiscal year.
Title: Note 4 - Findings of Noncompliance
Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting.Such expenditures are recognized following the cost principles contained in theUniform Guidance, wherein certain types of expenditures are not allowable or arelimited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There were no federal award findings or questioned costs reported during the audit for the year ended June 30, 2022.