Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Acadiana Planning Commission under programs of the federal government for the year ended June 30, 2025. The information in this schedule is presented in accordance with 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 presented in, or used in the preparation of, the basic financial statements. Because the Schedule presents only a selected portion of the operations of the Government, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Government.
At the time of grant closeout, the Louisiana Department of Transportation and Development identified an immaterial difference related to amounts reported in a prior year Schedule of Expenditures of Federal Awards (SEFA) in the amount of $1,332 (Assistance Listing Number 20.205. At the grantor’s request, this difference has been reflected in the June 30, 2025 SEFA to ensure accurate reporting of total expenditures for the grant.
Effective with the 2023 OMB Compliance Supplement, the Delta Regional Authority (DRA) consolidated all programs under a single Assistance Listing Number (ALN) 90.200. Previously, grants were also reported under ALN 90.202. All DRA grants are reported under ALN 90.200 for the current year. No prior-year SEFA amounts have been restated as a result of this change.