Notes to SEFA
Title: Non-Cash
Accounting Policies: Basis of Presentation - The accompanying Schedule of Expenditures of Federal Awards include the federal grant
activity of the Cajun Area Agency on Aging, Inc. and has been prepared using the modified accrual basis of accounting
as contemplated under generally accepted accounting principles and which is the same basis of accounting used
for presenting the fund financial statements. The information in this schedule is presented in accordance with the
requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administration Requirements,
Cost Principles, and Audit Requirements for Federal Grants. Therefore, some amounts presented in this schedule
may differ from amounts presented in, or used in the presentation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
No federal awards were expended in the form of non-cash assistance during the fiscal year.