The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the Cumberland Valley Area Development District (District) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Tttle 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because this Schedule presents only a selected portion of the operations of the District, it is not intended to, and does not, present the financial posttion, changes in net position or cash flows of the District.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance or OMB Circular A-87, Cost Principles for State and Local Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
The following ALN are considered cluster programs: Economic Development Cluster Investments for Public Works and Economic Development Facilities Economic Adjustment Assistance Highway Safety Cluster State and Community Highway Safety Alcohol Impaired Driving Countermeasures Incentive Grants I Occupant Protection Incentive Grants Safety Belt Performance Grants State Traffic Safety Information System Improvements Grants Incentive Grant Program to Prohibit Racial Profiling Incentive Grant Program to Increase Motorcyclist Safety Child Safety and Child Booster Seat Incentive Grants National Priortty Safety Programs Highway Planning and Construction Cluster Highway Planning and Construction Recreational Trails Program Federal Lands Access Program Appalachian Development Highway System WIOA Cluster WIOA Adutt Program WJOA Youth Activities WIOA Dislocated Worker Formula Grants Aging Cluster Special Programs for the Aging -Title Ill, Part B - Grants for Supportive Services and Senior Cttizens Special Programs for the Aging- Title Ill, Part C-Nutrition Services Nutrition Services Incentive Program CDBG - Entitlement Grants Cluster Community Development Block Grants/Entitlement Grants Community Development Block Grants'Special Purpose Grants'lnsular Areas 11.300 11.307 20.600 20.601 20.602 20.609 20.610 20.611 20.612 20.613 20.616 20.205 20.219 20.224 23.003 17.256 17.259 17.278 93.044 93.045 93.053 14.218 14.219
The District has elected not to use the 10% de minim us indirect cost rate as allowed under the Uniform Guidance.
Of the federal expenditures presented in the schedule, the District provided federal awards to the following sub-recipients: Program Title Sub Recipient Federal lOll Amount nle III·B Supportive Services Appalachian Research and Defense Fund 61-0848948 $ 17,192 Trtle 111-B Supportive Services Bell County Senior atizens 61-0860111 14,219 Trtle 111-B Supportive Services Clay County Old Timers 61-0852946 69,660 Title II~B Supportive Services Corbin Senior Citizens 61-0889922 33,565 Trtle 111-B Supportive Services Harlan County Comrittee on Aging 61-0942738 50,984 Trtle 01-B Supportive Services Jackson County Senior Center 61-0854989 10,091 Trtle 111-B Supportive Services KCEOC Corrrrunity Action Partnership 61-0647835 13,128 Trtle 111-B Supportive Services Laurel County OPAC 61,0921182 115,569 Title 111-B Supportive Services Red Bird Mssion 61-0674373 21,636 Trtle 111-B Supportive Services Rockcastle County Senior atizens 61-0898451 51,492 Title 111-B Supportive Services Senior atizens of Whitley County 61-0896188 59,051 456,587 litle II~C1 Nutrition Services Bell County Senior Citizens 61-0860111 37,220 litis II~C1 Nutrttion Services Clay County Old Timers 61-0852946 14,136 Title II~C1 Nutrition Services Corbin Senior Citizens 61-0889922 88,514 Title II~C1 Nutrttion Services Harlan County Comrittee on Aging 61-0942738 59,644 Title II~C1 Nutrttion Services Jackson County Senior Center 61-0854989 27,541 litle II~C1 Nutrttion Services KCEOC Corrrruntty Action Partnership 61-0647835 58,854 Title I"C1 Nutrition Services Laurel County OPAC 61-0921182 59,204 Title II~C1 Nutrttion Services Red Bird Mssion 61-0674373 7,741 Title II~C1 Nutrttion Services Rockcastle County Senior atizens 61-0898451 80,646 litle II~C1 Nutrttion Services Senior atizens of Whttley County 61-0896188 49,312 482,812 Title II~C2 Home Delivered M9als Bell County Senior Citizens 61-0860111 54,507 Title II~C2 Home Delivered M9als Clay County Old Timers 61-0852946 34,532 Trtle II~C2 Home Delivered M9als Corbin Senior Citizens 61-0889922 47,907 Trtle II~C2 Home Delivered M9als Harlan County Comrittee on Aging 61-0942738 67,856 Trtle II~C2 Home Delivered M9als Jackson County Senior Center 61-0854989 29,554 Trtle I"C2 Home Delivered M9als KCEOC Corrrruntty Action Partnership 61-0647835 52,731 Trtle II~C2 Home Delivered M9als Laurel County OPAC 61-0921182 90,752 Title II~C2 Home Delivered M9als Red Bird Mssion 61-0674373 16,450 litle II~C2 Home Delivered M9als Rockcastle County Senior Citizens 61-0898451 35,670 Trtle II~C2 Home Delivered M9als Senior Citizens of Whitley County 61-0896188 43,184 473,143 Total Aging $ 1,412,542