Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) is a supplementary schedule to the PRDOJ's Statement of Cash Receipts and Disbursements and is presented for purposes of additional analysis. The Schedule is required by the Office of Management and Budget (OMB) Uniform Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards.
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.
The PRDOJ is fully described in Note 1 to the Statement of Cash Receipts and Disbursements. The Schedule includes the activity of all federal assistance programs administered by the PRDOJ during fiscal year ended June 30, 2025.
The Schedule is presented using the same basis of accounting as that used in reporting the disbursements of the related fund (Special Revenue Federal) in the Statement of Cash Receipts and Disbursements. The basis of accounting used is described in Note 2 to the Statement of Cash Receipts and Disbursements. Indirect Costs 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. Pass-Through Federal Assistance The majority of the PRDOJ's federal assistance is received directly from federal awarding agencies (i.e., PRDOJ is the primary recipient). However, agencies of the Commonwealth receive some federal assistance that is passed through a separate entity prior to receipt by the Commonwealth (i.e., the PRDOJ is a subrecipient). This type of assistance is included on the Schedule as "Pass-Through".
Expenditures included in the Schedule amounting to $22,993,512 agree with the amounts included in the accompanying statement of cash receipts and disbursements for purposes of federal financial assistance.