Notes to SEFA
Accounting Policies: The information in the Schedule is presented in accordance with the OMB Uniform Guidance.
Federal Financial Assistance
Pursuant to the Single Audit Act of 1984 (Public Law 98-502); the Single Audit Act Amendments of 1996 (Public Law 104-156); and OMB Uniform Guidance federal financial assistance, hereafter referred to as federal assistance, is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, endowments, or direct appropriations. Federal financial assistance does not include direct federal cash assistance to individuals or solicited contracts between the state and federal agencies for which the state provides tangible goods or services, acting as a vendor.
Assistance Listings number (formerly Catalog of Federal Domestic Assistance (CFDA) numbers)
OMB Uniform Guidance requires the Schedule to show total expenditures expended for each individual Federal program and the CFDA or other identifying number when the CFDA information is not available.
Each program is assigned a five-digit program identification number (formerly known as CFDA number), the first two digits designating federal agency and the last three digits designating federal assistance program within the federal agency. The Federal CFDA number of the program is reflected on the Schedule.
OMB M-20-26 (June 18, 2020) instructed recipients and subrecipients to separately identify the COVID-19 Emergency Acts expenditures on the Schedules of Expenditures of Federal Awards for both new and existing programs. The Schedule presents this information on a separate line with "COVID-19" as a prefix to the program name.
De Minimis Rate Used: N
Rate Explanation: Generally, the Schedule includes a portion of costs associated with general activities which is allocated to federal assistance programs under negotiated formulas commonly referred to as indirect cost rates and federally approved cost allocation plans. The PRDOJ did not use the 10% minimis cost rate in accordance with the Uniform Guidance. For such reason indirect costs were not included in the Schedule.