Title: General
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Winn Parish Police Jury (Police Jury) under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Police Jury, it is not intended to and does not present the financial position, or changes in net assets of the Police Jury.
De Minimis Rate Used: N
Rate Explanation: Entity did not use the 10% de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”)
includes the federal award activity of the Winn Parish Police Jury (Police Jury) under programs
of the federal government for the year ended December 31, 2023. The information in this
schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal
Regulations Part 200, (Uniform Guidance). Because the Schedule presents only a selected portion
of the operations of the Police Jury, it is not intended to and does not present the financial
position, or changes in net assets of the Police Jury.
Title: Basis of Accounting
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Winn Parish Police Jury (Police Jury) under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Police Jury, it is not intended to and does not present the financial position, or changes in net assets of the Police Jury.
De Minimis Rate Used: N
Rate Explanation: Entity did not use the 10% de minimis cost rate.
Expenditures reported on 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. Such expenditures are recognized following the principles
contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or
are limited as to reimbursement.
Title: Indirect Cost Rate
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Winn Parish Police Jury (Police Jury) under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Police Jury, it is not intended to and does not present the financial position, or changes in net assets of the Police Jury.
De Minimis Rate Used: N
Rate Explanation: Entity did not use the 10% de minimis cost rate.
The Police Jury has elected not to use the 10 percent de minimis indirect cost rate
allowed under the Uniform Guidance.
Title: Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds – 21.027
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Winn Parish Police Jury (Police Jury) under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Police Jury, it is not intended to and does not present the financial position, or changes in net assets of the Police Jury.
De Minimis Rate Used: N
Rate Explanation: Entity did not use the 10% de minimis cost rate.
For the year ended December 31, 2023, a total of $1,039,271 of ARPA monies were
expended and recognized on the SEFA, leaving a balance of deferred ARPA revenues in the
amount of $972,809 to be expended and recognized on the SEFA at a later date.
Title: HUD CFDA 14.228
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Winn Parish Police Jury (Police Jury) under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Police Jury, it is not intended to and does not present the financial position, or changes in net assets of the Police Jury.
De Minimis Rate Used: N
Rate Explanation: Entity did not use the 10% de minimis cost rate.
The US Department of Housing and Urban Development Community Development
Block Grant program agreed to provide the Winn Parish Police Jury funds through the Louisiana
Office of Community Development/Disaster Recovery Unit (OCD/DRU) related to the damage
caused by the 2016 Severe Storms and Flooding Events that affected the Parish. These funds were
obligated to the Police Jury, to cover a percentage of expenditures related to the recovery of
damages occurred during the storms. For the year ended December 31, 2023, a total of $58,514
was received from this program for reimbursement of expenditures incurred in a previous year.