Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Washington-St. Tammany Electric Cooperative, Inc. under programs of the federal government for the year ended December 31, 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 Washington-St. Tammany Electric Cooperative, Inc., it is not intended to and does not present the financial position, net margins, or cash flows of Washington-St. Tammany Electric Cooperative, Inc.
Washington-St. Tammany Electric Cooperative, Inc. did not pass-through any of its federal awards to a subrecipient during the year ended December 31, 2025.
No federal awards were expended in the form of noncash assistance during the year ended December 31, 2025.
All expenses included in the Schedule were obligated by the Department of Homeland Security during 2025; however, the expenses were incurred during the years ended December 31, 2021, 2022, 2023, 2024, and 2025, as follows: 2021 - $23,418,371 / 2022 - $872,616 / 2023 - $1,731,737 / 2024 - $3,759,329 / 2025 - $576,195 / Total - $30,358,248.