Audit 361995

Title: Accounting policies Accounting Policies: 1. The schedule includes the Federal awards activity of Pikes Peak Area Council of Governments (PPACG) and is presented on the accrual basis of accounting. The information in this schedule is presented 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 for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 2. PPACG has elected to use the 10 percent de minimus indirect cost rate to charge costs to their Enhanced Mobility of Seniors and Individuals with Disabilities federal awards. 3. PPACG provided federal awards to subrecipients as follows: Federal Agency / Pass‐Through CFDA Federal Entity and Cluster or Program Number Expenditures Special Programs for the Aging, Title III: Part B – Grants for the Supportive Services and Senior Centers 93.044 $ 868,665 Part C – Nutrition Services 93.045 1,508,079 Part D – Disease Preventions and Health Promotions Services 93.043 30,238 Long Term Care Ombudsman Services for Older Individuals 93.042 14,241 Nutrition Services Incentive Program 93.053 56,292 National Family Caregiver Support Title III, Part E 93.052 136,613 Enhanced Mobility of Seniors and Individuals with Disabilities 20.513 936,599 Total expenditures of federal awards $ 3,550,727 De Minimis Rate Used: Y Rate Explanation: PPACG has elected to use the 10 percent de minimus indirect cost rate to charge costs to their Enhanced Mobility of Seniors and Individuals with Disabilities federal awards. The schedule includes the Federal awards activity of Pikes Peak Area Council of Governments (PPACG) and is presented on the accrual basis of accounting. The information in this schedule is presented 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 for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.

Title: Minumus rate Accounting Policies: 1. The schedule includes the Federal awards activity of Pikes Peak Area Council of Governments (PPACG) and is presented on the accrual basis of accounting. The information in this schedule is presented 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 for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 2. PPACG has elected to use the 10 percent de minimus indirect cost rate to charge costs to their Enhanced Mobility of Seniors and Individuals with Disabilities federal awards. 3. PPACG provided federal awards to subrecipients as follows: Federal Agency / Pass‐Through CFDA Federal Entity and Cluster or Program Number Expenditures Special Programs for the Aging, Title III: Part B – Grants for the Supportive Services and Senior Centers 93.044 $ 868,665 Part C – Nutrition Services 93.045 1,508,079 Part D – Disease Preventions and Health Promotions Services 93.043 30,238 Long Term Care Ombudsman Services for Older Individuals 93.042 14,241 Nutrition Services Incentive Program 93.053 56,292 National Family Caregiver Support Title III, Part E 93.052 136,613 Enhanced Mobility of Seniors and Individuals with Disabilities 20.513 936,599 Total expenditures of federal awards $ 3,550,727 De Minimis Rate Used: Y Rate Explanation: PPACG has elected to use the 10 percent de minimus indirect cost rate to charge costs to their Enhanced Mobility of Seniors and Individuals with Disabilities federal awards. PPACG has elected to use the 10 percent de minimus indirect cost rate to charge costs to their Enhanced Mobility of Seniors and Individuals with Disabilities federal awards.

Title: Subrecipients Accounting Policies: 1. The schedule includes the Federal awards activity of Pikes Peak Area Council of Governments (PPACG) and is presented on the accrual basis of accounting. The information in this schedule is presented 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 for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 2. PPACG has elected to use the 10 percent de minimus indirect cost rate to charge costs to their Enhanced Mobility of Seniors and Individuals with Disabilities federal awards. 3. PPACG provided federal awards to subrecipients as follows: Federal Agency / Pass‐Through CFDA Federal Entity and Cluster or Program Number Expenditures Special Programs for the Aging, Title III: Part B – Grants for the Supportive Services and Senior Centers 93.044 $ 868,665 Part C – Nutrition Services 93.045 1,508,079 Part D – Disease Preventions and Health Promotions Services 93.043 30,238 Long Term Care Ombudsman Services for Older Individuals 93.042 14,241 Nutrition Services Incentive Program 93.053 56,292 National Family Caregiver Support Title III, Part E 93.052 136,613 Enhanced Mobility of Seniors and Individuals with Disabilities 20.513 936,599 Total expenditures of federal awards $ 3,550,727 De Minimis Rate Used: Y Rate Explanation: PPACG has elected to use the 10 percent de minimus indirect cost rate to charge costs to their Enhanced Mobility of Seniors and Individuals with Disabilities federal awards. PPACG provided federal awards to subrecipients as follows: Federal Agency / Pass-Through Assistance Listing Number Federal Expenditures Entity and Cluster or Program Special Programs for the Aging, Title III: Part B – Grants for the Supportive Services and Senior Centers 93.044 $ 868,665 Part C – Nutrition Services 93.045 1,508,079 Part D – Disease Preventions and Health Promotions Services 93.043 30,238 Long Term Care Ombudsman Services for Older Individuals 93.042 14,241 Nutrition Services Incentive Program 93.053 56,292 National Family Caregiver Support Title III, Part E 93.052 136,613 Enhanced Mobility of Seniors and Individuals with Disabilities 20.513 936,599 Total expenditures of federal awards $ 3,550,727