Notes to SEFA
Title: Program Clusters
Accounting Policies: The County of Lackawanna Transit System 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 has been prepared on the basis of accounting practices prescribed under theterms of Operating Assistance, Planning, and Capital Grants with the Federal Transit Administration. The practices differfrom accounting principles generally accepted in the United States of America as follows:1. Depreciation is not allowed as aproject cost.2. Certain expenditures that would not normally be included in the determination of net income are eitherallowable 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: Federal Transit Grant Cluster (CFDA 20.507 & 20.526) = $1,231,702; Medicaid Cluster (CFDA 93.778) = $404,011