Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Spaulding for Children under programs of the federal government for the year ended September 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Spaulding for Children, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Spaulding for Children.
The following schedule is a reconciliation between the government contract revenue reported on the statement of activities and the schedule of federal awards: Government contracts Adoption Opportunities program $ 9,890,615 Other contract revenues and grants 336,299 Total government contracts per the financial statements 10,226,914 Less: non-federal government awards (336,299) Total federal expenditures per the schedule of federal awards $ 9,890,615