5920 ADA Reconciling Items

The Americans with Disabilities Act of 1990 (ADA) prohibits discrimination and ensures equal opportunity for persons with disabilities in employment, state and local government services, public accommodations, commercial facilities, and transportation. Agencies must report the total expenses that result from ADA requirements for complementary paratransit in demand response (DR) and demand response-taxi (DT) modes.

In this object class, agencies report the portion of their reconciling item expenses that are attributable to ADA-required service. This object class is not exclusive of other reconciling item object classes. For example, if you spent $10,000 to lease vehicles, and $1,000 of this was to lease a vehicle used for ADA service, then you would report $10,000 under Operating Lease Expenses (5220) and $1,000 under ADA Related Reconciling Items (5920).