Notes to SEFA
Title: FEDERAL EMERGENCY MANAGEMENT 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, 2023.
De Minimis Rate Used: N
Rate Explanation: The Police Jury has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Police Jury included prior years’ expenditures in the 2023 Schedule of Expenditures of Federal Awards for the following: DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) ALN 97.036 $154,850