Notes to SEFA
The Schedule of Expenditures of Federal Awards (the SEFA) includes the federal award activity of the Rapides Parish Police Jury (Police Jury) 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 SEFA presents only a selected portion of the operations of the Police Jury, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Police Jury.
All expenditures on the SEFA are reported on the modified accrual basis of accounting. Note 1 to the financial statements provides additional information relative to the Police Jury's accounting policies.
The Police Jury did not elect to use the fifteen percent (15%) de minimus indirect cost rate as allowed under the Uniform Guidance.