Notes to SEFA
Title: Program Clusters
Accounting Policies: The South Central Transit 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 schedule of expenditures of federal awards and the schedule of Pennsylvania DHS 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 principles generally accepted in 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 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 a single program for determining major programs: Federal Transit Grants Cluster CFDA Number 20.507 and 20.526 Expenditures $9,093,305 Medicaid Cluster CFDA Number 93.778 Expenditures $1,965,547