Notes to SEFA
Title: FEDERAL EMEGENCY MANAGEMENTS AGENCY (FEMA)
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the federal grant activity of the Vermilion Parish Police Jury (the Police Jury). The Police Jury reporting entity is defined in Note 1 to the basic financial statements for the year ended December 31, 2022. All federal financial assistance received directly from federal agencies is included on the schedule as well as federal financial assistance passed through other government agencies. The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Police Jurys financial statements for the year ending December 31, 2022.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Police Jury included fiscal year 2020 and 2021 expenditures in the 2022 Schedule ofExpenditures of Federal Awards for the following: United States Department of Homeland Security - Passed through State of Louisiana Military Department of Homeland Security and Emergency Preparedness - Public Assistance (Presidentially Declared Disasters) Assistance Listing Number 97.036 $201,250.