Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting.
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 Schedule) includes the federal award activity of Bossier 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 Bossier Parish Police Jury, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Bossier Parish Police Jury.
Title: Funds Expended in Prior Years
Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Included in Disaster Assistance, 97.036, totaling $7,668,236 are amounts received in 2022, of which $1,891,987 was incurred in prior years. Included in Community Development Block Grant, 14.228, totaling $58,794 are amounts received in 2022, all of which was incurred in prior years.