Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity for the Parish under programs of the federal government for the year ended December 31, 2024. 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 Parish, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Parish. All federal financial assistance received directly from federal agencies is included on the schedule, as well as federal financial assistance passed through other agencies.
The Parish’s Schedule is presented using the accrual basis of accounting, which is described in Note 1 to the Parish’s financial statements for the year ended December 31, 2024. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments), wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Parish has not elected to use the 15 percent de minims indirect cost as allowed under the Uniform Guidance.
Amounts reported in the Schedule agree with the amounts reported in the related federal financial reports except for changes made to reflect amounts in accordance with accounting principles generally accepted in the United States of America.
The Schedule of Expenditures of Federal Awards has been reissued as of May 31, 2026 to reflect previously omitted expenditures in the amount of $2,318,065 from the line item Disaster Grants – Public Assistance (Presidentially Declared Disasters) (AL #97.036). The originally issued schedule reported total federal expenditures of $34,775,275.