The Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of the West Carroll 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.
Expenditures per SEFA $1,400,423 Section 8 revenues 299,290 Section 8 expenditures (302,333) ARPA revenues - ARPA expenditures (382,821) Airport program revenues 629,651 Airport program expenditures (625,265) OHSEP revenues 103,453 OHSEP expenditures (90,004) FEMA 6,638 Other 141 Revenues per financial statements $1,039,173
Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial reports except for changes made to reflect amounts in accordance with accounting principles generally accepted in the United States of America.
For those funds that have matching revenues and state funding, federal expenditures were determined by deducting matching revenues from total expenditures. Federal awards do not include the Police Jury’s operating income from rents or investment (or other non-federal source).
Agencies that have never received a negotiated indirect cost rate may elect to charge a de minimis rate up to 15% of modified total direct costs that may be used indefinitely. This methodology must be used consistently for all federal awards until such time as an agency chooses to negotiate for a rate, which an agency may apply to do at any time. The police jury elected to use the de minimis rate. For the year ended December 31, 2024, no indirect costs were charged to federal programs.