Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the funds expended by the Bureau of Firefighters Corps of the Puerto Rico Public Safety Department (the BFC) from all federal programs for the year ended June 30, 2024. The BFC’s reporting entity is defined in Note 1 to the financial statements.
The accompanying Schedule of Expenditures of Federal Awards 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). Therefore, some of the amounts presented in the Schedule may differ from the amounts presented in, or used in the presentation of, the financial statements. Because the Schedule presents only a selected portion of the operations of the BFC, it is not intended to and does not present the financial position and changes in net position of the BFC.
Information reported in the accompanying Schedule of Expenditures of Federal Awards agreed with or has being reconciled to the information reported in the BFC’s financial statements.