Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activity of the Puerto Rico Office Management and Budget (An Office of the Commonwealth of Puerto Rico (the Office) under programs of the federal government for the fiscal 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 Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of the Office, it is not intended to and does not purport to present the financial position, changes in net assets, or cash flows of the Office.
On September 24, 2021, the Central Government of Puerto Rico through its Office of the Governor received a total award of $104,193,482 in Emergency Assistance to Non-Public Schools from the American Rescue Plan (ARP-EANS). Said funds are administered and executed by the Puerto Rico Department of Education (PRDE), as the State Director. On February 15, 2024, the PRDE notified the Office of the Governor the reversion of $84,088,681 EANS funds from the American Rescue Plan (ARP EANS) to the Governor’s Emergency Education Relief Fund (GEER II). The Office of the Governor authorized the transfer of the $84,088,681 reverted ARP EANS to be administered and executed by the Office. ARP-EANS funds reverted to GEER funds may be used for authorized purposes under the Governor’s Emergency Education Relief program as authorized in CRRSA Act. Accordingly, use of funds will adhere to all applicable terms, conditions and guidance for the GEER II funds. During fiscal year ended June 30, 2025, OMB expended $23,329,692 of these reverted ARP EANS funds.
Expenditures included in the Schedule agree with the amounts included in the accompanying Statement of Cash Receipts and Cash Disbursements.