Notes to SEFA
Title: Note 3 - Program Clusters
Accounting Policies: The Authority maintains its accounting records in accordance with accounting principals generally accepted in the United States of America. The financial information contained in the schedule of expenditures of federal awards and the schedule of Pennsylvania Department of Human Services expenditures has been prepared on the basis of accounting practices prescribed under the terms of Federal Operating Assistance and Capital Grants with the Federal Transit Administration. The practices differ from accounting principals generally accepted by the United States of America as follows: 1. Depreciation is not allowed as a project cost. 2. 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 following program clusters, as defined by the Uniform Guidance, were treated as a single program for determining major programs:
CFDA Number
Expenditures
Federal Transit Cluster 20.507
20.526 $ 8,591,278
Transit Services Programs Cluster 20.513 $ 460,602
Medicaid Cluster 93.778 $ 904,778