Notes to SEFA
Title: Reconciliation of Federal Expenditures
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of St. James Parish under programs of the federal government for the year ended December 31, 2022. 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 operation of St. James Parish, it is not intended to and does not present the financial position, changes in net assets, or cash flows of St. James Parish.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Federal assistance expended as reported on Schedule of Expenditures of Federal Awards $7,435,210 Add: current year revenues received and not utilized in current year 771,126 Less: revenues accrued for FEMA Project Worksheets in prior year but approved in current year (1,126,505)Less: revenues accrued in previous years for expenditures not reimbursed by grantor (33,790)Less: revenues received in the prior year but expenditures incurred in the current year (1,171,853)Federal grant revenues $5,874,188 Federal grant revenues as reported on:Exhibit A-5 - All Governmental Fund Types - Statement of Revenues, Expenditures, and Changes in Fund Balance $5,597,332 Exhibit A-8 - Proprietary Funds - Statement of Revenues, Expenses, and Changes in Net Position 276,856 $5,874,188
Title: Amounts Passed Through to Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of St. James Parish under programs of the federal government for the year ended December 31, 2022. 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 operation of St. James Parish, it is not intended to and does not present the financial position, changes in net assets, or cash flows of St. James Parish.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Parish did not pass through any Federal Funding to subrecipients