Notes to SEFA
The Council did not pass-through any of its federal awards to a sub-recipients during the year ended June 30, 2025.
No federal non-cash assistance was received or expended during the year ended June 30, 2025.
The schedule of expenditures of federal awards was prepared from the same accounting records as were used to prepare the financial statements. Differences between amounts reported in the SEFA and the financial statements may exist due to different accounting basis used for financial reporting. These revenues are included within the intergovernmental revenues reported in the Statement of Revenues E xpenditures, and Changes in Fund Balances (Statement E) as follows: Fund Governor's Office of Elderly Affairs Livingston Parish Council (Section 5311) Total Statement E - Revenues - Intergovernmental: General Fund $ 3 37,326 $ - $ 337,326 Title III B 136,518 300,000 436,518 Title III C-1 237,687 - 237,687 Title III C-2 227,877 - 227,877 Non-Major 53,690 - 53,690 Total Statement E - Revenues - Intergovernmental 993,098 300,000 1,293,098 Less: State Grants (491,115) - (491,115) Total Expenditures of Federal Awards $ 501,983 $ 300,000 $ 801,983