Notes to SEFA
Title: Program Clusters
Accounting Policies: The Lehigh and Northampton Transportation Authority (the Authority) 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 of net
income are either allowable or unallowable for project purposes.
De Minimis Rate Used: N
Rate Explanation: Indirect cost of the Authority was based on actual time. The Authority 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:
CFDA Number Expenditures
Federal Transit Cluster 20.507 and
20.526 $ 21,535,996
Transit Services Programs Cluster 20.513 $ 519,315
Medicaid Cluster 93.778 $ 2,478,486