Notes to SEFA
The accompanying schedule of expenditures of federal awards presents the activities of federal award programs expended by Jefferson Parish Human Services Authority (the “Authority”). The Authority’s reporting entity is defined in Note 1 of the notes to financial statements.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Authority under programs of the federal government for the year ended June 30, 2025. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Authority, it is not intended to and does not present the financial position, changes in net position, fund balance, or changes in fund balance.
The schedule of expenditures of federal awards is reported on the same accounting basis as the fund financial statements, which is described in Note 1 of the notes to financial statements. Such 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. The Authority did not elect to use the 10 percent de minimis indirect rate.