Notes to SEFA
Title: Note 3 - Program Clusters
Accounting Policies: The Susquehanna Regional 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 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, 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:
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: The auditee did not use the de minimis cost rate.
The following program clusters, as identified by the Uniform Guidance, were treated as a single program for determining
major programs. Federal Transit Cluster ‐ 20.507 ‐ $16,374,957; Medicaid Cluster - 93.778 - $5,145,516