Notes to SEFA
The Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of the Union Parish Police Jury as defined in Note 1 to the financial statements. All federal award programs received directly from federal agencies, as well as federal awards through other government agencies, are included on the schedule.
The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Police Jury’s financial statements. 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). Therefore, some amounts presented in this schedule may differ from amounts in, or used in the preparation of, the financial statements.
The Police Jury has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
Federal expenditures $6,339,457 HCV expenditures (663,740) HCV revenues 852,011 WIA (1,529,615) WIA (247,515) PILOT (14,249) ARPA expenditures (509,961) FEMA 94,652 FEMA 8,136 Adjusted total 4,329,176 Federal revenue $4,329,097 Difference $79
The Union Parish Police Jury received Disaster Recovery funds from FEMA in 2023 for a storm that occurred in 2016. The expenditures, totaling $52,341, were incurred in 2016 and have not been reported on a SEFA in any year.