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 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, 2024. 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 Community Development Block Grants/Entitlement Grants, Continuum of Care
Program, Gulf of Mexico Energy Security Act of 2006, Comprehensive Opioid Abuse Site-Based Program, Coronavirus State and Local Fiscal Recovery Funds, 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 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 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 de minimis indirect cost rate as allowed under the Uniform Guidance.
SUB-RECIPIENTS
During 2024, the Parish made payments to sub-recipients out of funds received as follows (accrual basis):
ALN GRANTS SUB-RECIPIENTS AMOUNT
14.218 Community Development Block Grant Community Christian Concern $ 30,000
14.218 Community Development Block Grant Family Promise 39,999
14.218 Community Development Block Grant Habitat for Humanity 55,000
14.218 Community Development Block Grant STARC 45,000
14.218 Community Development Block Grant Boys and Girls Club of Louisiana 37,296
14.218 Community Development Block Grant First Planning District/Tri Parish Works 50,000
14.218 Community Development Block Grant Hope House 34,000
14.218 Community Development Block Grant Northshore Technical Community College 20,000
14.218 Community Development Block Grant West 30S 30,000
21.027 Coronavirus State and Local Fiscal Recovery Funds Action Youth 13,689
21.027 Coronavirus State and Local Fiscal Recovery Funds Boys and Girls Club 157,255
21.027 Coronavirus State and Local Fiscal Recovery Funds Bush Food Pantry 33,991
21.027 Coronavirus State and Local Fiscal Recovery Funds Catholic Charities 109,688
21.027 Coronavirus State and Local Fiscal Recovery Funds Children’s Museum 41,739
21.027 Coronavirus State and Local Fiscal Recovery Funds Community Christian Concern 11,301
21.027 Coronavirus State and Local Fiscal Recovery Funds Habitat for Humanity East 337,753
21.027 Coronavirus State and Local Fiscal Recovery Funds Habitat for Humanity West 350,000
21.027 Coronavirus State and Local Fiscal Recovery Funds NAMI St. Tammany 22,420
21.027 Coronavirus State and Local Fiscal Recovery Funds Northlake Homeless Coalition 147,738
21.027 Coronavirus State and Local Fiscal Recovery Funds Northshore Food Bank 60,006
21.027 Coronavirus State and Local Fiscal Recovery Funds Samaritan Center 89,152
21.027 Coronavirus State and Local Fiscal Recovery Funds Southeast Louisiana Legal Services 47,097
21.027 Coronavirus State and Local Fiscal Recovery Funds United Way 60,899
21.027 Coronavirus State and Local Fiscal Recovery Funds Youth Service Bureau 219,256
93.569 Community Service Block Grant Upward Community Services 2,400
93.569 Community Service Block Grant Community Christian Concern 1,320
93.569 Community Service Block Grant Boys and Girls Club of Louisiana 5,202
93.569 Community Service Block Grant First Planning District/Tri Parish Works 20,000
93.569 Community Service Block Grant Support Emergency Services 25,703
Total Payments to Sub-Recipients $2,907,904
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 de minimis indirect cost rate as allowed under the Uniform Guidance.
LOANS OUTSTANDING
During 2024, the Parish paid $32,000 on the outstanding Capitalization Grants for Clean Water State Revolving Funds Loan
under ALN 66.458. As of December 31, 2024, $202,000 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 $1,600,000 during 2024, and $19,800,000 is still outstanding. The
interest rate is 3.875% and final payment is due November 1, 2045. The amount of the loan expended during 2024, $2,108,262,
is presented on the Schedule.