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.
Summary of Significant 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.
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 2024 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 2024 SEFA contains $2,419,400 of expenditures which were incurred and reported in 2020, 2021, 2022 and 2023 for financial statement purposes, but were not obligated by FEMA until 2024 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 $17,579,989
Accrual of Expenditures $ 1,011,614
Less Prior Year Accrual $ (582,546)
Less Program Income $ (964,529)
Less State/Local Funding $ (136)
Total 2024 Schedule of
Federal Expenditures $ 17,044,392
Title: Note C: Subrecipient Payments
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.
1. The Police Jury’s Drug Court Grant (ALN 93.558) had subrecipient payments in the amount of $87,737 to the Education and Treatment Council, Inc.
2. The Police Jury’s Hazard Mitigation Grant (ALN 97.039) had subrecipient payments to the Waterworks District No. 5 of Wards 3 & 8 in the amount of $183,500.
3. 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 $396,481, Waterworks District No. 14 of Ward 5 of $1,195,981, Waterworks District 1 of Ward 1 of $1,660,973, Waterworks District 4 of Ward 4 of $172,030, Waterworks District 7 of Ward 6 of $1,146,046, and Waterworks District 11 of Wards 4 & 7 of $870,348.
4. The Police Jury’s Restore-Direct component grant had subrecipient payments to the Cameron Parish Police Jury in the amount of $1,852,652.
Title: Note D: Indirect Cost Rate
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.
The Police Jury elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note E: Unearned Federal Grant Revenue
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.
The following funds received federal grant revenue that had not been expended by December 31, 2024 and therefore are not reported on the Schedule of Expenditures of Federal Awards:
1. The American Rescue Plan Grant Fund - $12,598,086 - 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 Coastal Impact Assistance Grant Fund - $9,260,457 – 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.
3. 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.
4. The Emergency Solutions Grants Fund - $13,051 – These funds were received from the U.S. Department of Housing and Urban Development and will be used to assist eligible clients to quickly regain stability in permanent housing after experiencing a housing crisis and/or homelessness.
5. Disaster Recovery Capital Fund - $1,219,151 – These funds were received from the U.S. Department of Homeland Security and will be used for capital projects obligated by FEMA related to hurricane and other disaster events.
6. Disaster Recovery Fund - $553,465 – These funds were received from the U.S. Department of Homeland Security and will be used for projects obligated by FEMA related to hurricane and other disaster events.
Title: Note F: Loan Balances
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.
The Police Jury has included the following loan balances in the SEFA as of December 31, 2024.
1. Assistance Listing Number 10.760 USDA – Waterworks District 14 of Ward 5 $483,653.
2. Assistance Listing Number 10.760 USDA - Waterworks District 10 of Ward 7 $2,556,000.
Title: Note G: Adjustments to Prior Period Expenditures
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.
During the year ended December 31, 2024, the Organization made adjustments to expenditures reported in prior years for the following federal programs:
• U.S. Department of Homeland Security, passed through Governor’s Office of Homeland Security & Emergency Preparedness: Public Assistance Grant – Hurricane Laura, assistance listing number 97.036: Adjustments totaling ($82,675)(total received less current expenditures of $209) related to refunds or credits for expenditures originally reported in prior periods.
• U.S. Department of Homeland Security, Emergency Management Performance Grants, assistance listing number 97.042: Adjustments totaling ($675) related to refunds or credits for expenditures originally reported in prior periods.
• U.S. Department of Transportation, Federal Transit Cluster: Buses and bus facilities formula, competitive, and low or no emissions programs, assistance listing number 20.526: Adjustments totaling ($255) related to refunds or credits for expenditures originally reported in prior periods.
These adjustments have been netted, where possible, against current year expenditures and are included in the amounts reported in the Schedule of Expenditures of Federal Awards for the year ended December 31, 2024.