Or do they ask about whether the Grantee meets the IRS’ BFR PR requirements?
How does PR measure compliance with PR’s residency requirements for Grantees?
Indeed, the annual report does ask for your number of days in PR in the year. Im not sure this is used for compliance purposes. It may be the case that audits are the only form of compliance standards.
The annual report ask for days spent in PR. Also consider that when you are submitting this yearly report you are making an electronically a sworn statement that the information provided/stated there is true.
Just as a FYI, some audits require you to provide evidence of days spent in PR such as flight tickets, bank/credit card statements (which shows places that you have purchased and the specific location), among many other details.