Notes to SEFA
Accounting Policies: 1. The schedule includes the Federal awards activity of Pikes Peak Area Council of Governmentsand is presented on the accrual basis of accounting. The information in this schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR)Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements forFederal Awards. Therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of, the basic financial statements.2. Pikes Peak Area Council of Governments has elected to use the 10 percent de minimus indirectcost rate to charge costs to their Enhanced Mobility of Seniors and Individuals with Disabilitiesfederal awards.3. Pikes Peak Area Council of Governments provided federal awards to subrecipients as follows:Federal Agency/PassThrough Entity CFDA Federaland Cluster or Program Number ExpendituresSpecial Programs for the Aging Title III:Part D Disease Preventions and Health Promotions Services 93.043 $ 6 4,203Special Programs for the Aging Title III:Part B Grants for the Supportive Services and Senior Centers 93.044 9 90,371COVID19 Part B Grants for the Supportive Services andSenior Centers 93.044 900Special Programs for the Aging Title III:Part C Nutrition Services 93.045 1,281,891COVID19 Part C Nutrition Services 93.045 2 97,233National Family Caregiver Support Title III, Part E 93.052 2 73,882COVID19 National Family Caregiver Support Title III, Part E 93.052 18,775Nutrition Services Incentive Program 93.053 1 14,214Enhanced Mobility of Seniors and Individuals with Disabilities 20.513 6 24,529$ 3,665,998
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.