Notes to SEFA
Title: Note 3 - Program Clusters
Accounting Policies: The Central Pennsylvania 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 theschedule of expenditures of federal awards and the schedule of Pennsylvania DHS expenditures has been prepared on thebasis of accounting practices prescribed under the terms of Federal Operating Assistance, Planning, and Capital Grants withthe Federal Transit Administration. The practices differ from accounting principles generally accepted in the United States ofAmerica as follows:1. Depreciation is not allowed as a project cost.2. Certain expenditures that would not normally beincluded 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 a single program for determining major programs: Federal Transit Grant Cluster = 20.500 of $331,573 & 20.507 of $9,642,892; Transit Services Programs Cluster = 20.513 of $187,757 & 20.516 of $951,518; Medicaid Cluster = 93.778 of $4,565,092