Notes to SEFA
Accounting Policies: ST. HELENA PARISH POLICE JURYNOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSDecember 31, 2022Note 1 - Basis of PresentationThe accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the primary government, St. Helena 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 requirements of the 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 St. Helena Parish Police Jury, it is not intended to and does not present the financial position, changes in net position, or cash flows of the St. Helena Parish Police Jury.Note 2 - Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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.Note 3 - Indirect Cost RateThe St. Helena Parish Police Jury has elected not to use the 10-percent de minimis direct cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.