Title: Disbursements
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Disbursements reported in the Schedule of Expenditures of Federal Awards cannot be traced, in every case, directly to the disbursements reported in the Police Jurys Annual Comprehensive Financial Report (ACFR), which is bound separately, due to the combining of various programs in the Police Jurys 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 Jurys detailed general ledger with adjustments for any year-end financial statement accruals and reversals.Disaster Grants Public Assistance 97.036 According to the 2022 Compliance Supplement, nonfederal entities must record expenditures on the Schedule of Expenditures of Federal Awards (SEFA) when (1) FEMA has approved the nonfederal entitys Project Worksheet and (2) the nonfederal entity has incurred the eligible expenditures. The Police Jurys 2022 SEFA contains $34,695,679 of expenditures which were incurred and reported in 2020 and 2021 for financial statement purposes, but were not obligated by FEMA until 2022 and are therefore included in this years 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 $1,143,511 Accrual of Expenditures $1,305,869 Total 2022 Schedule of Federal Expenditures $2,449,380
Title: Subrecipient Payments
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
1.The Police Jurys Drug Court Grant had subrecipient payments in the amount of $118,980 to the Education and Treatment Council, Inc.2.The Police Jurys State Homeland Security Grant had subrecipient payments to the Calcasieu Parish Sheriffs Office in the amount of $90,716.3.The Police Jurys Community Development Block Grant had subrecipient payments to the Imperial Calcasieu Regional Planning and Development Commission in the amount of $ 66,596.4.The Policy Jurys Coronavirus State and Local Fiscal Recovery Funds had subrecipient payments to Waterworks District No. 5 of Wards 3 & 8 and Sewer District No. 11 of Ward 3 in the amounts of $577,920 and $253,851, respectively.
Title: Unearned Federal Grant Revenue
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The following funds received federal grant revenue that had not been expended by December 31, 2022 and therefore are not reported on the Schedule of Expenditures of Federal Awards:1.The American Rescue Plan Grant Fund - $37,065,679 - 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 Emergency Rental Assistance Grant Fund - $1,979,708 - This advanced funding will be used to assist eligible tenants experiencing housing related financial difficulties due to the COVID-19 pandemic.3.The Community Development Block Grant Fund - $461,577 - These funds are carry-over funds from the U.S. Department of Housing and Urban Development for Hurricanes Katrina, Rita, Gustav, and Ike, and will be used for recovery and rebuilding efforts related specifically to disasters.4.The Coastal Impact Assistance Grant Fund - $5,878,583 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.5.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.6.The General Fund - $50,000 These funds are from the Treasury - American Rescue Plan, Local Assistance and Tribal Consistency Fund, which are allocated to eligible revenue sharing counties and eligible Tribal governments across fiscal years 2022 and 2023 for use on any governmental purpose except for a lobbying activity.7.The Emergency Solutions Grants Fund - $13,051 These funds were received from the U.S. Department of Housing and Urban Development and will be used to assist eligible clients to quickly regain stability in permanent housing after experiencing a housing crisis and/or homelessness.