Title: SUBRECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal financial assistance programs of the Plaquemines Parish Government (the Parish). The Parish reporting entity is defined in Note 1 to the financial statements 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 the Parish, it is not intended to and does not present the financial position,changes in net assets, or cash flows of the Parish. The major federal programs for the Parish are as follows: United States Department of Defense Emergency Operations Flood Response and Post Flood Response (Assistance Listing No. 12.103); United States Department of Treasury Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027); United States Department of Homeland Security Disaster Grants-Public Assistance - Presidentially Declared Disasters (Assistance Listing No. 97.036)
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Parish provided no federal awards to subrecipients.
Title: AMOUNTS INCURRED IN PRIOR YEARS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal financial assistance programs of the Plaquemines Parish Government (the Parish). The Parish reporting entity is defined in Note 1 to the financial statements 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 the Parish, it is not intended to and does not present the financial position,changes in net assets, or cash flows of the Parish. The major federal programs for the Parish are as follows: United States Department of Defense Emergency Operations Flood Response and Post Flood Response (Assistance Listing No. 12.103); United States Department of Treasury Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027); United States Department of Homeland Security Disaster Grants-Public Assistance - Presidentially Declared Disasters (Assistance Listing No. 97.036)
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Parish must record expenditures on the SEFA when (1) FEMA has approved the corresponding project worksheet and (2) the eligible expenditure has been incurred. As a result, the Schedule of Expenditures of Federal Awards includes $8,170,261 listed under CFDA/Assistance Listing Number 97.036 related to expenditures that were incurred in a prior year.
Title: FOOD DONATION
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal financial assistance programs of the Plaquemines Parish Government (the Parish). The Parish reporting entity is defined in Note 1 to the financial statements 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 the Parish, it is not intended to and does not present the financial position,changes in net assets, or cash flows of the Parish. The major federal programs for the Parish are as follows: United States Department of Defense Emergency Operations Flood Response and Post Flood Response (Assistance Listing No. 12.103); United States Department of Treasury Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027); United States Department of Homeland Security Disaster Grants-Public Assistance - Presidentially Declared Disasters (Assistance Listing No. 97.036)
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Nonmonetary assistance is reported in the Schedule of Expenditures of Federal Awards at the fair market value of the commodities received and disbursed.
Title: DONATED PPE
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal financial assistance programs of the Plaquemines Parish Government (the Parish). The Parish reporting entity is defined in Note 1 to the financial statements 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 the Parish, it is not intended to and does not present the financial position,changes in net assets, or cash flows of the Parish. The major federal programs for the Parish are as follows: United States Department of Defense Emergency Operations Flood Response and Post Flood Response (Assistance Listing No. 12.103); United States Department of Treasury Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027); United States Department of Homeland Security Disaster Grants-Public Assistance - Presidentially Declared Disasters (Assistance Listing No. 97.036)
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Parish did not receive donated PPE purchased with federal assistance funds for the COVID-19 response.