Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Associated Governments of Northwest Colorado, under programs of the federal government for the year ended December 31, 2025, and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with teh requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Pronciples, and Audit Requirements for Fedral Awards (Uniform Guidance). Theerfore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.