Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards presents the federal grant activity of the Vermilion Parish Police Jury (the Police Jury). The Police Jury reporting entity is defined in Note 1 to the basic financial statements for the year ended December 31, 2025. All federal financial assistance received directly from federal agencies is included on the schedule as well as federal financial assistance passed through other government agencies.
The accompanying 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 for the year ending December 31, 2025.
The Police Jury has elected not to use the 15 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Police Jury included fiscal year prior year expenditures in the 2025 Schedule of Expenditures of Federal Awards for the following: Assistance Federal Grantor/Pass-Through Listing Grantor/Program Name Number Expenditures United States Department of Community Planning and Development, Department of Housing and Urban Development - Passed through State of Louisiana Division of Administration, Office of Finance and Support Services Community Development Block Grants/State's Program 14.228 $ 68,695 United States Department of the Interior GOMESA 15.435 2,100,000 United States Department of Homeland Security - Passed through State of Louisiana Military Department of Homeland Security and Emergency Preparedness - Flood Mitigation Assistance 97.029 47,903 Public Assistance (Presidentially Declared Disasters) 97.036 117,916 Hazard Mitigation Grant 97.039 11,044 Total Department of Homeland Security $ 176,863