Title: Relationship to Basic Financial Statements
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of allfederal awards programs of the Bienville Parish School Board (the School Board) underprograms of the federal government for the year ended June 30, 2022. The informationin this schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Because the schedulepresents only a selected portion of the operations of the School Board, it is not intendedto and does not present the financial position or change in net assets of the School Board.Note 2. Summary of Significant Accounting PoliciesThe accompanying schedule of expenditures of federal awards is presented using themodified accrual basis of accounting, which is described in Note 1 of the notes to the basicfinancial statements of the School Board's Annual Financial Report. Such expendituresare recognized following, as applicable, the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Note 3. Relationship to Basic Financial StatementsFederal awards revenues are reported in the School Board's basic financial statementsas follows:FederalSourcesMajor FundsGeneral $ -Non-Major FundsSchool Food Service 1,588,142Title I 968,498Special Education 4 67,352Preschool 1 68,743Early Childhood -Title IV 1 05,368Rural Education Achievement 8 3,808Vocational Education 1 7,737Direct Student Services 2 9,565Redesign 4 7,201ESSER II 1 ,286,602ESSER III 1 97,166Strong Start 2 34,740ESSER III Formula 2 ,027,465Special Education ARP 7 ,630Comprehensive Literacy 1 9,892Total $ 7,249,909
Title: Non-Cash Programs
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of allfederal awards programs of the Bienville Parish School Board (the School Board) underprograms of the federal government for the year ended June 30, 2022. The informationin this schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Because the schedulepresents only a selected portion of the operations of the School Board, it is not intendedto and does not present the financial position or change in net assets of the School Board.Note 2. Summary of Significant Accounting PoliciesThe accompanying schedule of expenditures of federal awards is presented using themodified accrual basis of accounting, which is described in Note 1 of the notes to the basicfinancial statements of the School Board's Annual Financial Report. Such expendituresare recognized following, as applicable, the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The commodities received, which are non-cash revenues, are valued using pricesprovided by the United States Department of Agriculture.