Notes to SEFA
The accompanying schedule includes the federal award activity of Spectra Health under programs of the federal government for the year ended May 31, 2025. The information 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 (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Spectra Health, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Spectra Health.
Government grant revenue per the Statement of Activities for the year ended May 31, 2025 has been reconciled to the total federal expenditures per the Schedule of Expenditures of Federal Awards as follows: (SEE TABLE IN NOTES TO SEFA)