Notes to SEFA
The accompanying schedule of expenditures of Federal Awards presents the expenditures of the year ended December 31, 2023, of all the federal assisted programs of the Organization.
The Assisting Listing Number included in this schedule are determined based on the program name, review of grant contract information and the Office of Management and Budget’s Catalogue of Federal Assistance.
Major programs are identified in the Summary of Auditor Results Section of the Schedule of Findings and Questioned Costs.
The schedule was prepared following the accrual basis of accounting, which is further explained in Note A of the basic financial statements of Fondos Unidos de Puerto Rico, Inc. (United Way of Puerto Rico)” for the year ended December 31, 2024.
Fondos Unidos de Puerto Rico, Inc. (United Way of Puerto Rico) has elected not to use the 10- percent of de minimis indirect cost rate as allowed under the Uniform Guidance.
Fondos Unidos de Puerto Rico, Inc. (United Way of Puerto Rico) did not disburse funds to subrecipients for the year ended December 31, 2024.