Notes to SEFA
The determination of when an award is expended is based on when the activity related to the award occurred
Type A programs are defined as federal programs with federal expenditures exceeding $750,000. The threshold of $750,000 was used in distinguishing between Type A and Type B programs.
The risk-based approach was used in selection of the federal programs to be tested as major programs. The Authority qualified as a low-risk auditee for the fiscal year ended June 30, 2025.
The Authority allocates transportation expenses attributable to more than one porgram to the Section 5307 and 5311 programs. Expenses are alloacted based on revenue miles and hours in line with a South Carolina Department of Transportation Office of Public Transit authorized methodology. There were no changes to routes from the prior year.