Audit 54645

Accounting Policies: NOTE A- BASIS OF PRESENTATIONThe schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of theAllen 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 ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selectedportion of the operations of the Allen Parish Police Jury, it is not intended to and does not present thefinancial position, changes in net assets, or cash flows of the Allen Parish Police Jury.NOTE B- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in Uniform Guidance.(2) The Allen Parish Police Jury has elected not to use the 10 percent de minimis indirect cost rate asallowed under the Uniform Guidance.The accompanying notes are an integral part of this statement.- De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.