Notes to SEFA
Title: Program Clusters
Accounting Policies: The Community Transit of Delaware County, Inc. (the Organization) maintains its accounting records in accordance with accounting principles generally accepted in the United States of America. The financial information contained in the Schedules of Expenditures of Federal Awards and Pennsylvania Department of Human Services expenditures has been prepared on the basis of accounting practices prescribed under the terms of Operating Assistance, Planning, and Capital Grants with the Federal Transit Administration. The practices differ from accounting principles generally accepted in the United States of America as follows: A. Depreciation is not allowed as a project cost. B. Certain expenditures that would not normally be included in the determination fo net income are either allowable
De Minimis Rate Used: N
Rate Explanation: Indirect cost of the Organization was based on actual time. The Organization did not elect to utilize the ten percent de minimis indirect cost rate.
The following program clusters, as defined by the Uniform Guidance, were treated as single programs for determining major programs: Transit Services Program Cluster - CFDA Number 20.513 - Expenditures $620,805; Medicaid Cluster - CFDA Number 93.778 - Expenditures $2,073,499