Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the Federal grant activities of the Office of Legislative Services of the Legislative Assembly of the Commonwealth of Puerto Rico (Office) under programs of the Federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Office, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Office. The Office reporting entity is defined in Note 1 to the basic financial statements. All federal financial awards received directly from Federal agencies as well as Federal financial awards passed through other government agencies, if any, are included on the Schedule.
The information included in the Schedule may not fully agree with other Federal award reports submitted directly to Federal granting agencies.
The Assistance Listing Number, formerly known as the Catalog of Federal Domestic Assistance (CFDA) Number, is a five-digit number assigned in the awarding document for all Federal assistance award mechanisms, including Federal grants and cooperative agreements.
Expenditures of federal awards are reported in the Office’s Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds as follows: ARPA Fund column.