Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards presents the federal grant activity of 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 are included on the schedule.
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.