The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Kenner, Louisiana 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 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 Louisiana City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Kenner, Louisiana.
Expenditures reported on the schedule are reported on the accrual basis of accounting. 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 Louisiana City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
There were no awards passed through to sub-recipients.
City of Kenner, Louisiana had outstanding loans with the Louisiana Department of Environmental Quality at June 30, 2025. Loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2025 consist of: Assistance Listing Number Program Name Outstanding Balance 66.458 LDEQ #3 $ 7,805,822 66.458 LDEQ #4 11,310,000 66.458 LDEQ #5 7,182,789 66.458 LDEQ #6 1,737,360 66.458 LDEQ #7 231,141
After a presidentially declared disaster, FEMA provides Disaster Grants – Public Assistance (ALN 97.036) to reimburse eligible costs associated with repair, replacement or restoration of disaster-damaged facilities. The federal government makes reimbursements in the form of cost-shared grants that require state matching fund. In the year ended June 30, 2025, FEMA approved $1,732,837 in eligible expenditures that were incurred in prior fiscal years and are included on the current year schedule of expenditures of federal awards.