Title: Note A
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards has been prepared on the modified accrual basis of accounting.
Grant revenues are recorded, for financial reporting purposes, when the Parish has met the cost reimbursement or funding
requirements for the respective grants. Expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: St. Tammany Parish has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of St. Tammany
Parish Government (the Parish) 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 Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Because the Schedule presents only a selected portion of the operations of the Parish, it is not intended to and does not present
the net position, changes in net position, or cash flows of the Parish.
DESCRIPTION OF GRANTS
The majority of Federal Assistance received by the Parish is received directly by the Parish. Among these are the Natural
Resources Conservation Service Grant, Community Development Block Grants/Entitlement Grants, Continuum of Care
Program, Gulf of Mexico Energy Security Act of 2006, Comprehensive Opioid Abuse Site-Based Program, Federal Aviation
Administration Grants, Federal Transit Formula Grants, and Emergency Rental Assistance Program. Other Federal Assistance
in the form of flow-through grants that pass through a state agency prior to reaching the Parish, such as the Hazard Mitigation
Grant and Low-Income Home Energy Assistance.
Title: Note B
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards has been prepared on the modified accrual basis of accounting.
Grant revenues are recorded, for financial reporting purposes, when the Parish has met the cost reimbursement or funding
requirements for the respective grants. Expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: St. Tammany Parish has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accompanying Schedule of Expenditures of Federal Awards has been prepared on the modified accrual basis of accounting.
Grant revenues are recorded, for financial reporting purposes, when the Parish has met the cost reimbursement or funding
requirements for the respective grants. Expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
St. Tammany Parish has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
ACCRUED REIMBURSEMENT
Various reimbursement procedures are used for Federal Awards received by the Parish. Consequently, timing differences
between expenditures and program reimbursements exist at the beginning and end of the year. Accrued revenue represents an
excess of expenditures over cash reimbursements received. Unearned revenue represents an excess of cash reimbursements
over expenditures.
Title: Note C
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards has been prepared on the modified accrual basis of accounting.
Grant revenues are recorded, for financial reporting purposes, when the Parish has met the cost reimbursement or funding
requirements for the respective grants. Expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: St. Tammany Parish has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
SUB-RECIPIENTS
During 2023, the Parish made payments, to sub-recipients out of funds received under Community Development and
Community Service Block Grants and the Coronavirus State and Local Fiscal Recovery Funds as follows (accrual basis):
ALN GRANTS SUB-RECIPIENTS AMOUNT
14.218 Community Development Block Grant NAMI St. Tammany $ 104,151
14.218 Community Development Block Grant Habitat for Humanity East 41,586
14.218 Community Development Block Grant Family Promise 40,000
21.027 Coronavirus State and Local Fiscal Recovery Funds Action Youth 19,812
21.027 Coronavirus State and Local Fiscal Recovery Funds Boys and Girls Club 53,021
21.027 Coronavirus State and Local Fiscal Recovery Funds Bush Food Pantry 8,697
21.027 Coronavirus State and Local Fiscal Recovery Funds Catholic Charities 105,886
21.027 Coronavirus State and Local Fiscal Recovery Funds Children’s Museum 26,189
21.027 Coronavirus State and Local Fiscal Recovery Funds Community Christian Concern 25,000
21.027 Coronavirus State and Local Fiscal Recovery Funds Habitat for Humanity East 229,632
21.027 Coronavirus State and Local Fiscal Recovery Funds Habitat for Humanity West 500,000
21.027 Coronavirus State and Local Fiscal Recovery Funds Northlake Homeless Coalition 152,038
21.027 Coronavirus State and Local Fiscal Recovery Funds Northshore Food Bank 64,960
21.027 Coronavirus State and Local Fiscal Recovery Funds Samaritan Center 25,288
21.027 Coronavirus State and Local Fiscal Recovery Funds Southeast Louisiana Legal Services 48,597
21.027 Coronavirus State and Local Fiscal Recovery Funds Youth Service Bureau 151,207
93.569 Community Service Block Grant Upward Community Services 5,862
93.569 Community Service Block Grant Community Christian Concern 2,538
93.569 Community Service Block Grant Boys and Girls Club of Louisiana 5,682
93.569 Community Service Block Grant Bayeux School Uniforms 6,458
93.569 Community Service Block Grant St. Bernard Parish Government Workforce 20,000
Total Payments to Sub-Recipients $1,636,604
Title: Note D
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards has been prepared on the modified accrual basis of accounting.
Grant revenues are recorded, for financial reporting purposes, when the Parish has met the cost reimbursement or funding
requirements for the respective grants. Expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: St. Tammany Parish has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
LOANS OUTSTANDING
During 2023, the Parish paid $31,562.75 on the outstanding Capitalization Grants for Clean Water State Revolving Funds Loan
under ALN 66.458. As of December 31, 2023, $234,000 remains outstanding. The interest rate is .95% and the final payment
is due August 1, 2030. This loan balance is not presented on the Schedule, as the loan has no significant compliance requirements
other than repayment.
During 2021, the Parish issued Gulf of Mexico Security Act (GOMESA) bonds under ALN 15.435 in the amount of
$22,035,000. Principal payments were made in the amount of $995,000 during 2023, and $21,040,000 is still outstanding. The
interest rate is 3.875% and final payment is due November 1, 2045. The amount of the loan expended during 2023, $907,253,
is presented on the Schedule.