Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activities of the Puerto Rico National Guard of the Commonwealth of Puerto Rico (PRNG) 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 PRNG, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the financial statement. The PRNG reporting entity is defined in Note (1) (A) to the financial statement. All Federal financial awards received directly from Federal agency 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 PRNG’s Statement of Cash Receipts, Disbursements, and Net Changes – Governmental Fund in the Federal Grants Fund column.
Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule. During the fiscal year ending on June 30, 2025, the PRNG performed matching allocations from state funds amounting to $3,129,852.