Notes to SEFA
Title: SUBRECIPIENTS
Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass-through identifying numbers are presented where available. The Parish has not elected to use the 10 percent de minimis indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: The Parish did not incur any indirect costs associated with federal awards.
The Parish provided no federal awards to subrecipients
Title: AMOUNTS INCURRED IN PRIOR YEARS
Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass-through identifying numbers are presented where available. The Parish has not elected to use the 10 percent de minimis indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: The Parish did not incur any indirect costs associated with federal awards.
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 $254,632 listed under Assistance Listing Number 97.036 related to expenditures that were incurred in a prior year.
Title: FOOD DONATION
Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass-through identifying numbers are presented where available. The Parish has not elected to use the 10 percent de minimis indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: The Parish did not incur any indirect costs associated with federal awards.
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 PURCHASED WITH FEDERAL ASSISTANCE FUNDS FOR THE COVID-19 RESPONSE
Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass-through identifying numbers are presented where available. The Parish has not elected to use the 10 percent de minimis indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: The Parish did not incur any indirect costs associated with federal awards.
The Parish did not receive donated PPE purchased with federal assistance funds for the COVID-19 response.