A system and method of providing a wheelchair accessible path through a variety of impact attenuating surfaces including loose fill materials. The combination of a tarmac and loose fill material provides an ASTM compliant impact attenuating surface for playgrounds and other activities. The modular tarmac 15 is also used in wet conditions to improve the traction and impact attenuation over traditional materials used in water parks, and also for reducing wear to park patrons' feet.