Notes to SEFA
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of The Rochester Society for the Protection & Care of Children under programs of the federal government for the year ended December 31, 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 The Rochester Society for the Protection & Care of Children, it is not intended to and does not present the financial position, changes in net position, or cash flows of The Rochester Society for the Protection & Care of Children.
No amounts were provided to subrecipients.
No insurance is carried specifically to cover equipment purchased with federal funds. Any equipment purchased with federal funds has only a nominal value and is covered by SPCC’s casualty insurance policies. There were no loans or loan guarantees outstanding at year end.
Amounts included on the Schedule of Expenditures of Federal Awards include non-cash assistance provided by the New York State Department of Health; this assistance is not included in SPCC’s revenues or expense on the Statement of Activities.