Scope of Audit - The audit was performed pursuant to the Single Audit Act of 1996 and the Uniform Guidance. Summary of Significant Accounting Policies - The above Schedule of Expenditures of Federal Awards has been prepared on the full accrual basis of accounting used by the Police Jury in preparation of the government wide financial statements that report these awards. Schedule of Insurance in Effect - See Schedule 6.
Disbursements reported in the Schedule of Expenditures of Federal Awards cannot be traced, in every case, directly to the disbursements reported in the Police Jury’s Annual Comprehensive Financial Report (ACFR), which is bound separately, due to the combining of various programs in the Police Jury’s ACFR that are reported individually on the Schedule of Expenditures of Federal Awards. However, the detailed information regarding the disbursements reflected in both issued reports can be traced to the Police Jury’s detailed general ledger with adjustments for any year-end financial statement accruals and reversals. Disaster Grants Public Assistance 97.036 – According to the 2025 Compliance Supplement, nonfederal entities must record expenditures on the Schedule of Expenditures of Federal Awards (SEFA) when (1) FEMA has approved the nonfederal entity’s Project Worksheet and (2) the nonfederal entity has incurred the eligible expenditures. The Police Jury’s 2025 SEFA contains $2,459,625 of expenditures which were incurred and reported in 2020, 2021, 2022, 2023 and 2024 for financial statement purposes, but were not obligated by FEMA until 2025 and are therefore included in this year’s SEFA. Coronavirus State and Local Fiscal Recovery Funds (ARPA) 21.027 – Reporting to U.S. Treasury for American Rescue Plan is completed using the cash basis of accounting. Cash Basis Expenditures $10,475,310 Accrual of Expenditures $ 1,607,969 Less Prior Year Accrual $(1,011,614) Less Program Income $ (425,225) Less State/Local Funding $ (71) Total 2025 Schedule of Federal Expenditures $ 10,646,369
Grant ALN Subrecipient Amount OJJS Drug Court Grant 93.558 Education and Treatment Counsel 89,299 American Rescue Plan Grant 21.027 Sewer District 11 of Ward 3 179,906 American Rescue Plan Grant 21.027 Waterworks District No. 5 of Wards 3 & 8 404,073 American Rescue Plan Grant 21.027 Consolidated Gravity Drainage District No. 1 1,078,034 American Rescue Plan Grant 21.027 Waterworks District 12 of Ward 3 600,000 American Rescue Plan Grant 21.027 Waterworks District No. 14 of Ward 5 82,140 American Rescue Plan Grant 21.027 Waterworks District 1 of Ward 1 1,092,427 American Rescue Plan Grant 21.027 Waterworks District 4 of Ward 4 103,310 American Rescue Plan Grant 21.027 Waterworks District 9 of Ward 4 1,115,826 American Rescue Plan Grant 21.027 Waterworks District 7 of Ward 6 824,376 American Rescue Plan Grant 21.027 Waterworks District 11 of Wards 4 & 7 429,757 Water Sector Grant 21.027 Waterworks District 2 of Ward 4 99,506 Total ALN 21.027 6,009,355 CDBG - Resilient Communities Infrastructure Program 14.228 Community Center & Playground District 1 of Ward 6 8,002 CDBG - Resilient Communities Infrastructure Program 14.228 Town of Iowa 2,142 CDBG - Resilient Communities Infrastructure Program 14.228 Lake Charles Housing Authority 69,048 Total ALN 14.228 79,192 Hazard Mitigation 97.039 Consolidated Gravity Drainage District No. 2 11,810 Hazard Mitigation 97.039 Waterworks District No. 5 of Wards 3 & 8 5,473 Hazard Mitigation 97.039 City of Sulphur & Sewer District 11 of Wards 3 & 8 5,626 Hazard Mitigation 97.039 City of Lake Charles 6,728 Hazard Mitigation 97.039 Consolidated Gravity Drainage District No. 1 2,754 Hazard Mitigation 97.039 City of DeQuincy 3,173 Total ALN 97.039 35,564 U.S. Treasury RESTORE 11.419 Cameron Parish Police Jury 105,708 Total subrecipient payments $ 6,319,118
The Police Jury elected not to use the 15 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The following funds received federal grant revenue that had not been expended by December 31, 2025 and therefore are not reported on the Schedule of Expenditures of Federal Awards: 1. The American Rescue Plan Grant Fund - $1,951,717 - Projects are currently being designed and funding will be used primarily for improvements to utility infrastructure as deemed eligible by the grant requirements. 2. The Coastal Impact Assistance Grant Fund - $10,952,056 – These funds were received from the Gulf of Mexico Energy Security Act (GOMESA) and are multi-year awards that will be used specifically for the conservation, protection, and preservation of coastal areas, including wetlands. The Parish will likely partner with other local governmental entities to fund a coordinated project. 3. The Low Income Home Energy Assistance Program (Liheap) Grant Fund - $15,493 – These funds are to be used to provide services that encourage and enable households to reduce home energy needs and thereby reduce the need for energy assistance. 4. Disaster Recovery Capital Fund - $2,650,284 – These funds were received from the U.S. Department of Homeland Security and will be used for capital projects obligated by FEMA related to hurricane and other disaster events. 5. Disaster Recovery Fund - $553,465 – These funds were received from the U.S. Department of Homeland Security and will be used for projects obligated by FEMA related to hurricane and other disaster events.
The Police Jury has included the following loan balances in the SEFA as of December 31, 2025. 1. Assistance Listing Number 10.760 USDA – Waterworks District 14 of Ward 5 $470,697. 2. Assistance Listing Number 10.760 USDA - Waterworks District 10 of Ward 7 $2,556,000.
During the year ended December 31, 2025, the Organization made adjustments to expenditures reported in prior years for the following federal programs: • U.S. Department of Homeland Security, passed through Governor’s Office of Homeland Security & Emergency Preparedness: Public Assistance Grant – Hurricane Laura, ALN 97.036: Adjustments totaling ($3,322) related to refunds or credits for expenditures originally reported in prior periods for Hurricane Laura ($2,650), Hurricane Delta – ($605), and May Flood – ($67). These adjustments have been netted, where possible, against current year expenditures and are included in the amounts reported in the Schedule of Expenditures of Federal Awards for the year ended December 31, 2025.