Title: Note A
Accounting Policies: The above Schedule of Expenditures of Federal Awards has been prepared on the full accrual basis of accounting used by the Police Jury in preparation of the government wide financial statements that report these awards.
De Minimis Rate Used: N
Rate Explanation: The Police Jury elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Scope of Audit - The audit was performed pursuant to the Single Audit Act of 1996 and the Uniform Guidance.
Schedule of Insurance in Effect - See Schedule 6.
Title: Note B
Accounting Policies: The above Schedule of Expenditures of Federal Awards has been prepared on the full accrual basis of accounting used by the Police Jury in preparation of the government wide financial statements that report these awards.
De Minimis Rate Used: N
Rate Explanation: The Police Jury elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Disbursements reported in the Schedule of Expenditures of Federal Awards cannot be traced, in every case, directly to the disbursements reported in the Police Jury’s Annual Comprehensive Financial Report (ACFR), which is bound separately, due to the combining of various programs in the Police Jury’s ACFR that are reported individually on the Schedule of Expenditures of Federal Awards. However, the detailed information regarding the disbursements reflected in both issued reports can be traced to the Police Jury’s detailed general ledger with adjustments for any year-end financial statement accruals and reversals.
Disaster Grants Public Assistance 97.036 – According to the 2023 Compliance Supplement, nonfederal entities must record expenditures on the Schedule of Expenditures of Federal Awards (SEFA) when (1) FEMA has approved the nonfederal entity’s Project Worksheet and (2) the nonfederal entity has incurred the eligible expenditures. The Police Jury’s 2023 SEFA contains $10,310,533 of expenditures which were incurred and reported in 2020, 2021 and 2022 for financial statement purposes, but were not obligated by FEMA until 2023 and are therefore included in this year’s SEFA.
Coronavirus State and Local Fiscal Recovery Funds (ARPA) 21.027 – Reporting to U.S. Treasury for American Rescue Plan is completed using the cash basis of accounting.
Cash Basis Expenditures $10,450,106
Accrual of Expenditures $ 582,546
Less Prior Year Accrual $(2,220,812)
Less Program Income $(1,388,462)
Less State/Local Funding $ (178)
Total 2023 Schedule of
Federal Expenditures $ 7,423,200
Title: Note C
Accounting Policies: The above Schedule of Expenditures of Federal Awards has been prepared on the full accrual basis of accounting used by the Police Jury in preparation of the government wide financial statements that report these awards.
De Minimis Rate Used: N
Rate Explanation: The Police Jury elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Subrecipient Payments:
1. The Police Jury’s Drug Court Grant (ALN 93.558) had subrecipient payments in the amount of $102,137 to the Education and Treatment Council, Inc.
2. The Police Jury’s State Homeland Security Grant (ALN 97.067) had subrecipient payments to the Calcasieu Parish Sheriff’s Office in the amount of $371,655.
3. The Police Jury’s Community Development Block Grant (ALN 14.228) had subrecipient payments to the Imperial Calcasieu Regional Planning and Development Commission in the amount of $ 67,618.
4. The Policy Jury’s Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) had subrecipient payments to Waterworks District No. 5 of Wards 3 & 8 of $1,667,619 and Sewer District No. 11 of Ward 3 of $1,803,212.
5. The Police Jury’s Restore-Direct component grant had subrecipient payments to the Cameron Parish Police Jury in the amount of $155,800.
Title: Note E
Accounting Policies: The above Schedule of Expenditures of Federal Awards has been prepared on the full accrual basis of accounting used by the Police Jury in preparation of the government wide financial statements that report these awards.
De Minimis Rate Used: N
Rate Explanation: The Police Jury elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Unearned Federal Grant Revenue:
The following funds received federal grant revenue that had not been expended by December 31, 2023 and therefore are not reported on the Schedule of Expenditures of Federal Awards:
1. The American Rescue Plan Grant Fund - $28,004,213 - Projects are currently being designed and funding will be used primarily for improvements to utility infrastructure as deemed eligible by the grant requirements.
2. The Emergency Rental Assistance Grant Fund - $909,504 - This advanced funding will be used to assist eligible tenants experiencing housing related financial difficulties due to the COVID-19 pandemic.
3. The Community Development Block Grant Fund - $462,428 - These funds are carry-over funds from the U.S. Department of Housing and Urban Development for Hurricanes Katrina, Rita, Gustav, and Ike, and will be used for recovery and rebuilding efforts related specifically to disasters.
4. The Coastal Impact Assistance Grant Fund - $7,568,680 – These funds were received from the Gulf of Mexico Energy Security Act (GOMESA) and are multi-year awards that will be used specifically for the conservation, protection, and preservation of coastal areas, including wetlands. The Parish will likely partner with other local governmental entities to fund a coordinated project.
5. The Low Income Home Energy Assistance Program (Liheap) Grant Fund - $15,493 – These funds are to be used to provide services that encourage and enable households to reduce home energy needs and thereby reduce the need for energy assistance.
6. The General Fund - $100,000 – These funds are from the Treasury - American Rescue Plan, Local Assistance and Tribal Consistency Fund, which are allocated to eligible revenue sharing counties/parishes and eligible Tribal governments across fiscal years 2022 and 2023 for use on any governmental purpose except for a lobbying activity.
Title: Note F
Accounting Policies: The above Schedule of Expenditures of Federal Awards has been prepared on the full accrual basis of accounting used by the Police Jury in preparation of the government wide financial statements that report these awards.
De Minimis Rate Used: N
Rate Explanation: The Police Jury elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Loan Balances
The Police Jury has included the following loan balances in the SEFA as of December 31, 2023.
1. Assistance Listing Number 10.760 USDA – Waterworks District 14 of Ward 5 $495,932.
2. Assistance Listing Number 10.760 USDA - Waterworks District 10 of Ward 7 $2,533,463