Notes to SEFA
Title: Program Clusters
Accounting Policies: The Lehigh and Northampton Transportation Authority (the Authority) maintains its accounting records in accordance withaccounting principles generally accepted in the United States of America. The financial information contained in theschedules of expenditures of federal awards and Pennsylvania Department of Human Services expenditures has beenprepared on the basis of accounting practices prescribed under the terms of Operating Assistance, Planning, and CapitalGrants with the Federal Transit Administration. The practices differ from accounting principles generally accepted in theUnited States of America as follows:A.Depreciation is not allowed as a project cost.B.Certain expenditures that would notnormally be included in the determination of net income are either allowable or unallowable for project purposes.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The following program clusters, as defined by the Uniform Guidance, were treated as single programs for determining major programs: CFDA Number Expenditures Federal Transit Grants Cluster 20.507 $20,345,757 Medicaid Cluster 93.778 $1,495,994