Notes to SEFA
Title: Federal Emergency Managements Agency (FEMA)
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Police Jury's financial statements for the year ending December 31, 2022.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Police Jury included prior years' expenditures in the 2022 Schedule of Expenditures of Federal Awards for the following: Disaster Grants - Public Assistance (Presidentially Declared Disasters) ALN 97.036 $3,332,874.