All data are reported using accrual accounting principles.
The objectives of the Sources of Funds — Funds Expended and Funds Earned form (F-10) are to:
The data are reported systemwide, except for passenger fares, which are reported by mode and type of service (TOS).
This form is required for all transit agencies.
The Uses of Capital form (F-20) identifies the funds expended for capital projects by type of project, and by project need as either an improvement for existing transit services or for expansion of transit services. The required data for uses of capital funds are reported on one form by mode and type of service (TOS).
This form is required for all transit agencies.
The Operating Expenses form (F-30) identifies total operating expenses by object class and function. The required data use standard expense object classes (line items) detailed by function (activity performed), as specified in the Uniform System of Accounts (USOA).
Transit agencies complete, by mode, separate forms for directly operated (DO) and purchased transportation (PT) services.
This form is required for all transit agencies.
The Operating Expenses Summary form (F-40) is a systemwide summary of the operating expenses reported, by mode and type of service (TOS), on the Operating Expenses form (F-30). The operating expenses are summarized by function and expense object class. The summarized data also includes reconciling items to handle items where accounting practices vary due to local ordinances and conditions such as depreciation, interest payments and leases.
This form is required for all transit agencies.
The Operators’ Wages form (F-50) provides a detailed breakdown of hours worked and wages paid to employees functioning as operators. Required data are categorized by time classifications for operating and non-operating paid work time. The total expenditures on this form equal expense object class 501.01 operators' salaries and wages on the Operating Expenses form (F-30).
This form is required for all transit agencies that directly operate a mode, except demand response (DR) or vanpool (VP) modes, with 150 or more revenue vehicles operated in annual maximum service (VOMS).
Transit agencies filing their first NTD Urbanized Area report are not required to complete this form.
The Sources of Funds — Funds Expended and Funds Earned form (F-10) collects data on the transit agency's sources of funds for transit operations and capital by funding category. The funding categories cover sources generated by the transit agency and from Federal, state and local governments. For each category of funds, the form collects the following data by original revenue source:
All transit agencies must complete this form. The form covers all modes for directly operated (DO) and purchased transportation (PT) services.
The reporting instructions incorporate the following changes and clarifications:
This form details, by source, the total funds for transit earned during the year (revenues) and the total funds actually applied for capital expenses and operating expenses (OE) during the year. It follows accrual accounting principles regarding the recognition of funds earned and applied during the reporting period.
Capital expenses relate to the purchase of equipment. The equipment has a useful life of more than one year and an acquisition cost threshold consistent with Federal and local government requirements.
Operating expenses (OE) relate to the day-to-day operation of the transit agency. Operating expenses (OE) are classified by activity and the goods and services purchased.
In addition to the accrual accounting principles, there are five additional areas, which have unique NTD Annual reporting requirements:
Transit
agencies should contact their finance and grants management personnel to obtain
the information required to complete this form.
The guiding principal for completing this form is to report funds in the period that they are earned (or applied), regardless of whether or not receipt of the revenues (or payment) takes place in the same reporting period.
For the NTD, transit agencies report the amount of funds, by source, from two distinct perspectives:
Report funds, by source, for the year in which they are earned, regardless of whether or not receipt of revenue takes place in the same reporting period. Under accrual accounting:
Often, there will be a difference in the reporting year between the funds earned and the funds expended (applied). For example, dedicated sales tax revenues earned in one year may be greater than sales tax revenues applied. The net balance of unapplied sales tax revenues may be carried over to fund the capital or operating expenses (OE) for the following year.
Report funds, by source, for the year in which they are applied or expended. This is the year in which they result in liabilities for benefits received, regardless of whether or not receipt or expenditure of the funds actually takes place within the reporting period.
Most Federal, state and local grants are earned on a reimbursement basis. Generally, transit agencies will report grant funds only if an expenditure occurs, i.e., when the grant funds are earned. However, with several innovative financing techniques, it is possible that future grant funds can be used to pay back bonds and loans. These are discussed below in the bonds and loans section.
Do not report the total amount of funding in an approved grant application, only the grant funds earned from an incurred expenditure during the period.
Some revenues are earned based on non-cost factors. Examples of these funds include passenger revenues, dedicated taxes, and bridge, tunnel and highway tolls. Report only the portion of these funds that result in liabilities within the period under funds expended.
In reporting funds applied to capital, include progress payments. These progress payments are typically for major capital investments accomplished over an extended period of time and at a substantial cost. The project contract will include milestones in the overall plan for project completion. As the milestones are met (progress is made), payments are made to the contractor.
Using these accrual accounting principals and taking into account paybacks on bonds and loans, this form has key reporting relationships with the following two NTD Annual reporting forms:
Since this form covers transit uses, report only those funds that are (or will be) applied to the transit agency for transit projects. For example, do not report revenues from dedicated sales taxes that are used to fund highway improvements for mobility projects not related to transit.
In most cases, the reporting requirements for purchased transportation (PT) are simple because the buyer is the public agency including the purchased transportation (PT) in its report and the seller is a private or non-profit agency that is not filing a separate NTD Annual report. In this common situation, the public agency reports the funds that it earns and applies to operations and capital. For capital expenditures, this applies regardless of whether the buyer retains ownership of the capital. The buyer does not report funds that the seller may have applied to operations or capital from the seller’s own resources.
There are a limited number of cases in which both the buyer and the seller file separate NTD Annual reports. The seller may be a private or non-profit provider or another public transportation agency. The following principles apply to these limited cases:
There is no double counting of funds when a seller files a separate NTD Annual report whether the seller is a private or non-profit or public provider.
Private and Non-profit Sellers — For private and non-profit sellers, these funds are tracked and accounted for by the seller in one category — revenues accrued through a purchased transportation (PT) agreement (directly generated funds, line 13).
Public Agency Sellers — For public agency sellers, the funds received from the buyer also are tracked and accounted for in the sources of funds applied to the purchased transportation (PT) also are tracked in the revenues accrued through a purchased transportation (PT) agreement (directly generated funds, line 13). If additional expenditures are made by the public agency selling the purchased transportation (PT) service, they are reported in the appropriate functions and object classes in the seller’s NTD Annual report.
Private and Non-profit Sellers — For private and non-profit sellers, the buyer reports all funds for capital expenditures, regardless of whether the buyer retains ownership of the capital. These are from the buyer’s sources of funds only; the seller’s own sources of funds for purchase of equipment or capital projects are not reported to NTD.
Public Agency Sellers — For public agency sellers, the seller reports the funds for capital expenditures if the seller is a public transit agency.
Example 10 — Reporting Funding Sources | ||||||||||||||||
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Example: Coaster Transit Agency (Coaster) has a fleet replacement schedule as part of its capital improvement program. The fleet replacement includes vehicles for Coaster's purchased transportation (PT) contractor, PB Transit Company. Coaster agrees to buy ten demand response (DR) vehicles for PB Transit Company for FY 2006 at a cost of $600,000, or $60,000 each. The vehicles are leased to PB Transit (seller) as part of the purchased transportation (PT) agreement for demand response (DR) service. Coaster received and accepted only five of the vehicles before fiscal year end (FYE). Coaster uses FTA Urbanized Area Formula Program (UAF) funds and state dedicated gasoline tax funds: 80% Federal funds matched with 20% non-Federal funds. What should be reported on the Sources of Funds — Funds Expended and Funds Earned form (F-10)? Solution: Report the funding sources Coaster used to purchase the vehicles on the Sources
of Funds — Funds Expended and Funds Earned form (F-10) under funds expended on
capital:
Report the purchase of the vehicles on the Uses of Capital form (F-20) under Revenue Vehicles for demand response (DR), purchased transportation (PT). | ||||||||||||||||
Bonds and loans are financing mechanisms used by transit agencies, usually to raise funds for major capital improvements. The transit agency borrows funds to be paid back at a later time with interest. In reporting bonds and loans, the reporter must consider both the amount borrowed and the payments on principal and interest to pay off the debt.
In particular FTA has implemented a number of innovative financing techniques that are essentially loans. These are done through programs utilizing certificates of participation and state infrastructure bank accounts where state and local governments advance funds. These instruments may be backed by government issued bonds (state or local) or through FTA formula grants. For more information, refer to the FTA online publication: Financing Techniques for Public Transit, FTA Office of Policy Development, Paul L. Marx, TBP-10, February 2000 available for downloading at: http://www.fta.dot.gov/transit_data_info/reports_publications/publications/innovative_financing/4784_ENG_HTML.htm.
For NTD, report the borrowed funds (loans and bonds) and the payoff of the principal and interest.
Report the proceeds from government agency bonds or for loans issued during the report year as revenues under directly generated funds by transit agency — all transit agencies under funds earned during the period (line 14, column c). The proceeds should be reported as the net funds after the transaction costs (i.e., issuance costs) have been deducted.
Example 11 — Reporting Net Funds for Bonds | ||||||
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Example: Coaster Transit Agency (Coaster) issues 100 bonds, each with a par value of $10,000, with a stated interest rate of 4%. Coaster hires Acme, an investment banking firm, to handle the bond offering to the public. Since the prevailing interest rate in the bond market is higher than 4%, the bonds are issued (sell) at a discount and the bond offering yields $934,000 or an average of $9,340 per bond. Coaster pays Acme $29,000 for its services. Coaster does not incur any additional issuance costs. What should be reported on the Sources of Funds — Funds Expended and Funds Earned form (F-10)? Solution: The net funds from the bond issuance are $905,000.
Report the net funds that the bond issuance yielded on the Sources of Funds — Funds Expended and Funds Earned form (F-10) under funds earned: Sources of Directly Generated Funds by Transit Agency — All Transit Agencies
|
Report any of the funds used (applied) for operations or
capital projects during the report year under funds expended on operations (column
d) or capital (column e). Report the funds expended in directly generated — all
transit agencies for operating and capital based on how the funds will be used.
Report the interest on the borrowed capital through the bond issue or loan as an operating expenditure on the Operating Expenses Summary form (F-40) under reconciling items (expense object class 511 interest expenses). See object class 511 on the Operating Expenses Summary form (F-40). The funds used to pay the interest expenses are from sources other than the lines for bond and loan payments. Interest payments will be reported twice as follows:
Report the funds used to make payments on principal and interest by the source of the funds. There are lines for reporting the payments using directly generated — all transit agencies, directly generated — independent political entities, local, state or Federal government funds.
Report the funds used to make principal payments as applied to either operations or capital.
Report the funds used to make interest payments as applied to operations.
Example 12 — Reporting Principal and Interest Payments for Loans | |||
| Example: Coaster Transit Agency (Coaster) took out a loan of $5,000,000 in 2004 to purchase buses. In 2006, it paid $435,050 in principal payments and $201,343 in interest payments on the loan using revenues earned from a dedicated sales tax that Coaster levied. What should be reported on the Sources of Funds — Funds Expended and Funds Earned form (F-10)? Solution: Report the interest paid by Coaster on the Sources of Funds — Funds Expended and Funds Earned form (F-10) under funds expended on operations. Report the principal paid by Coaster on the Sources of Funds — Funds Expended and Funds Earned form (F-10) under funds expended on capital. Sources of Directly Generated Funds by Transit Agency — Independent Political Entities
|
In the case where a transit agency is part of local or state government, the transit agency must consider the purpose of the bond or loan as follows:
In-kind services are a type of contributed service where the transit agency derives a benefit from another entity but is under no obligation to pay for that benefit.
For example, a city government may donate staff to help a transit agency plan and promote a new downtown transit shuttle service. The transit agency is under no obligation to pay for the staff resources.
For NTD, in-kind services are reported as contributed services only if there is no obligation to pay for the services. Typically, in-kind services are used for the local share (some or all) in Federal grants. For these in-kind matches, their monetary value is reported in the appropriate category of state and local sources in this form.
Pass-through funds are funds that the designated recipient receives from FTA and gives to another transit agency. The funds do not support directly operated (DO) or purchased transportation (PT) services provided by the designated recipient.
If your transit agency serves as a designated recipient, report only the funds that relate to your transit services, directly operated (DO) or purchased. Do not report funds that belong to other transit agencies that your transit agency gave them as pass-through funds.
The instructions are divided into the four categories of funds.
The funding categories are:
Directly generated funds are funds obtained from non-governmental sources. These funds are derived from revenues generated by or donated directly to the transit agency, and by transit agencies that are independent political entities that have the ability to impose taxes.
Report sources of funds earned, sources of funds applied to operations and sources of funds applied to capital during the period, using the revenue categories described below.
Report passenger fares, by mode, in two categories:
Internet Reporting generates the appropriate modes and types of service (TOS).
Passenger fares are the revenues earned from carrying passengers. They are usually the amounts paid by the rider to use transit services but may also include special transit fares. Special transit fares are fares from contracts to the transit agency in which an agency or organization pays a set amount in return for unlimited transit service for the persons covered by the contract.
Passenger fares may include special programs such as reduced passes or ticket prices for students, the elderly or individuals with disabilities. However, passenger fares should reflect the amount of the fare that the passengers pay on their own behalf.
Passenger fares may be collected in several ways, including:
Passenger fares do not include subsidies or passenger fare assistance from other entities, such as governments to provide a reduced fare or free fare. Subsidies are provided to support the general provision of transit service. Passenger fare assistance is targeted to help specific classes of users (e.g., senior citizens, students) and helps to offset the reduced or free fares offered these users. Subsidies and fare assistance are reported in the appropriate state and local government source of funds.
For ferrbyboat (FB) and vanpool (VP) modes, the following rules apply:
For ferryboat (FB) services, passenger fares are determined from three categories:
For walk-on pedestrians and bicyclists, passenger fares are counted for each person using the fee charged per person; do not count any additional ferriage fees for transporting the bicycle. For non-public transit vehicles and public transit vehicles, passenger fares are counted for each occupant of the vehicle including the driver, and must be separate from any vehicle ferriage fees.
For example, if the ferriage fee is $20 for the vehicle and its driver, the passenger fare for the driver should be the passenger fare / fee charged for pedestrians and deducted from the ferriage revenues reported under Other transportation revenues (line 06). Similarly, if there are additional passengers in the vehicles, there must be a reasonable allocation of the ferriage fees to passenger fares if there is an additional charge for vehicle occupants besides the driver.
For publicly sponsored vanpool (VP) services, passenger fares have unique provisions. For these services passenger fares include all the fees paid by the riders, which may include fuel costs and tolls.
Transit agencies may have to allocate fares to modes since they do not distinguish fare revenues by mode. This is frequently the case when:
In these cases, transit agencies should allocate fare revenues to each mode based on a reasonable allocation methodology, which can be locally determined. Transit agencies may use one of the following methodologies to allocate fare revenues by mode or may develop another methodology:
Internet Reporting automatically calculates the total passenger fares for directly operated (DO) service earned during the period for all modes.
Report the total passenger fares for directly operated (DO) transit service that were expended on operations and expended on capital during the year.
Only the buyer of purchased transportation (PT) service reports purchased transportation (PT) fare revenues. Sellers of purchased transportation (PT) filing their own report will report passenger fares as directly operated (DO).
Purchased transportation (PT) fare revenues are the fares derived from the transit services provided under the purchased transportation (PT) agreement. The purchased transportation (PT) fares often involve the buyer and the seller since they may be:
Internet Reporting automatically calculates the total purchased transportation (PT) fare revenues earned during the period by mode from data entered in the Contractual Relationship form (B-30) and enters these totals on the Sources of Funds — Funds Expended and Funds Earned form (F-10). It also calculates the total for all modes.
Report the total amount of purchased transportation (PT) fares expended on operations and expended on capital. Many transit agencies apply the total purchased transportation (PT) fare revenues to funds expended on operations. Other transit agencies split the total fare revenues between operations and capital.
Park-and-ride parking revenue is the parking fees paid by passengers who drive to park-and-ride facilities to use transit service. It includes parking revenues for both directly operated (DO) and purchased transportation (PT) services.
Report park-and-ride parking revenue only in column c.
This category is for miscellaneous sources of non-public transportation revenue and is infrequently used by transit agencies. Other transportation revenues include school bus service revenues, charter service revenues and freight tariffs.
Report other transportation revenues only in column c.
Auxiliary transportation revenues are earned from activities closely related to the provision of transit service. The revenues are generated from the by-products of the transit service such as advertisements on-board vehicles, concessions stands in station areas; fees paid for transit ID cards, or fines paid for fare evasion.
Report auxiliary transportation revenues using the following categories:
Report auxiliary transportation revenues only in column c for the three categories.
Internet Reporting automatically totals the categories.
Report other funds earned through activities not associated with the provision of transit service as non-transportation funds.
Non-transportation funds include:
Report non-transportation funds only in column c.
Internet Reporting automatically totals the park-and-ride parking, other transportation, auxiliary transportation and non-transportation revenues.
Of this total, report the total amount expended on operations
and expended on capital.
Revenues accrued through a purchased transportation (PT) agreement only applies to sellers of purchased transportation (PT) services under contract to an NTD Annual reporter and when both agencies are filing an NTD Annual report. The seller reports the contract revenues earned (payments and accruals) as a result of the purchased transportation (PT) agreement.
If the seller is a private or non-profit provider, funds should only be reported for funds earned during the period (column c) and for funds expended on operations (column d) since the buyer of service reports any capital purchases and funding. If the seller is a public agency, funds also can be reported for funds expended on capital (column e).
Report the borrowed funds from bonds and loans as directly generated sources for revenues earned. The borrowed funds should be reported as the net funds after the transaction costs (i.e., issuance costs) have been deducted. Report the funds expended on operations or capital as described in Borrowed Funds under the Bonds and Loans section above.
Report the payments for the principal and interest on the borrowed bonds and loans on the lines for Bond and Loan Payments as described in Borrowed Funds under the Bonds and Loans section above.
In-kind services are a type of contributed services from another entity where there is no obligation to pay for the services.
Report in-kind services as contributed services only if there is no obligation to pay for the services. If in-kind services are used for the local share in Federal grants, then report their monetary value in the appropriate category of state and local sources; do not report these match funds as contributed services.
Occasionally, transit agencies receive subsidies from other sectors of operations to help cover the cost of transit. Typically, the transit operation is only one part of a larger transportation entity, for example a transportation authority that is responsible for airports, ports, or bridges as well as for public transit.
Report the funds used to make payments on principal and interest for funds expended on operations or capital. The funds are from sources on lines 1 through 18. Report the funds expended on operations or capital as described in Principal and Interest Payments under the Bonds and Loans section above.
Interest payments will be reported twice as described in the Borrowed Funds under the Bonds and Loans section above.
Transit agencies may be independent political entities, such as a transit or transportation authority, or transit agencies may be a part of local or state government. Reporting funds dedicated to transit at their source is based on whose taxation authority has generated the revenues, as described below.
Transit agencies that are organized as independent political subdivisions with their own taxation authority also may earn funds from taxes, tolls and fees that they put into place specifically to generate revenue to support transit programs and projects. These are funds dedicated to transit at their source; they can only be used for transit.
The revenues to the transit agency raised through the taxing authority of the grantor governmental unit are reported in the local and state sections of this form. This situation applies to transit agencies that are a part of local or state government.
There are four categories of funds dedicated to transit at their source:
If a transit agency is an independent political entity and has the legal authority to impose a dedicated tax, this tax is called a directly levied tax, and is reported under directly generated sources of funds. If the tax is levied by the legal authority of the local or state government for transit use, it is reported under local or state government sources of funds.
For administrative convenience, directly levied taxes may be collected through another governmental entity. For example, a transit agency may use its legal authority to add one percent to the county sales tax for transit uses. The county collects all of the sales tax and distributes the one percent back to the transit agency. The one percent tax is a directly levied sales tax by the transit agency reported as directly generated under funds dedicated to transit at their source.
Report taxes using the following categories:
Another source of funds raised for transit at their source is from tolls collected on bridges, tunnels or highways. Typically, transit agencies that have the power to impose these taxes are multipurpose transportation agencies that operate and own these facilities. This reporting category does not include tolls collected on high occupancy / toll (HO/T) lanes
SAFETEA-LU enhances and clarifies provisions governing the use and operation of HOV, in particular the use of HOV facilities by high occupancy / toll (HO/T) vehicles. These are vehicles that are not otherwise exempt to use the HOV facility (e.g., energy efficient vehicles) if the vehicle pays a toll. HO/T toll lanes allow single occupancy vehicles (SOVs) to gain access to high occupancy vehicle (HOV) facilities by paying a toll. If a transit agency has stricter requirements for high occupancy vehicles (HOV) facilities than the prohibition of single occupancy vehicles (SOVs), then those requirements apply to the high occupancy / toll (HO/T) lane.
A state agency with jurisdiction over the operation of a HOV facility must establish occupancy requirements for HOV lanes and for any exemptions. The state agency that chooses to allow exceptions to HOV requirements must certify to the US Secretary of Transportation that they have established a program to monitor, assess, and report on the operation of the facility and the impact of high occupancy / toll vehicles and other low emission and energy efficient vehicles. An adequate enforcement program is also required, and provision made for limiting or discontinuing the exemptions if the facility becomes seriously degraded.
These provisions and clarifications also require that for excess toll revenues, priority consideration is to be given to projects for developing alternatives to single occupancy vehicle travel and for improving highway safety.
For NTD, transit agencies reporting HO/T lanes must provide a copy of the state’s certification to the US Secretary of Transportation.
Each segment used as a high occupancy / toll (HO/T) lane must be identified on the Fixed Guideway Segments form (S-20).
If there are other sources of dedicated funds not covered by taxes or bridge, tunnel and highway tolls, report as other dedicated funds. These funds include:
If there are other sources of funds not included in the directly generated sources common to all transit agencies and for independent political entities (lines 20 through 28), report as other directly generated funds.
Report the funds used to make payments on principal and interest for funds expended on operations or capital. The funds are from sources on lines 20 through 28. Report the funds expended on operations or capital as described in Principal and Interest Payments under the Bonds and Loans section above.
Report the payments for the principal and interest on the borrowed bonds and loans on the lines for Bond and Loan Payments as described in Borrowed Funds under the Bonds and Loans section above.
This section covers financial assistance from local and state governments. Report the sources from state government funds and from local government funds. These funds assist with paying the operating and capital costs of providing transit services and include:
Sources of local and state government funds use the same categories for reporting:
The funds in this category come from general government revenues and are derived from revenues that are designated only for transit use. As general revenues, funding for transit annually competes for funding with other government programs such as police, fire and education. Although they compete for funding, many transit agencies receive most of their state and local government funds in this category.
Funds dedicated to transit at their source is the same category as described under directly generated funds (see discussion above). The same four categories of dedicated funds are used:
The key principal in reporting dedicated transit funds is to determine the entity that has the legal authority to impose taxes or other dedicated fund sources. Report the funds as:
Report under other funds for any state government or any local government funding sources that are not dedicated to transit at their source or are not included in the budgeting process of general revenue funds.
These funds include:
Report reimbursements and refunds such as sales tax on fuel in the original source of revenues used to pay for the expense. If unknown, then report under other funds.
Report the funds used to make payments on principal and interest for funds expended on operations or capital. The funds are from sources on lines 32 through 43 for local governments, and from lines 45 through 56 for state governments. Report the funds expended on operations or capital as described in Principal and Interest Payments under the Bonds and Loans section above.
Report the payments for the principal and interest on the borrowed bonds and loans on the lines for Bond and Loan Payments as described in Borrowed Funds under the Bonds and Loans section above.
This section covers payments or accruals from the Federal government. Report the funding sources using the following categories:
The transit agency needs to consider the following:
There are three categories of funds received from FTA:
The FTA Capital Program (Section 5309) is a discretionary program that provides capital assistance for three primary types of projects:
Capital expenses are for property having a useful life of more than one year and an acquisition cost that meets Federal requirements of at least $5,000 or meets requirements set by the government unit for its financial statements if this value is less than $5,000.
The FTA Urbanized Area Formula Program (UAF) (Section 5307) is a formula program for:
FTA Urbanized Area Formula Program (UAF) funds include flexible funding programs. Several programs of the Federal Highway Administration (FHWA) of the U.S. Department of Transportation (USDOT) allow transfer of funds to the FTA Urbanized Area Formula Program (UAF), under the flexible funding provision, for transit projects:
When the flexible fund programs from the Federal Highway Administration (FHWA) are administered by FTA under the Urbanized Area Formula Program (UAF) transit agencies should report the funds under the FTA Urbanized Area Formula Program (UAF). For example, a transit agency may receive Federal Highway Administration Congestion Mitigation Air Quality (FHWA / CMAQ) funding through the FTA Urbanized Area Formula Program (UAF). The Federal Highway Administration Congestion Mitigation Air Quality (FHWA / CMAQ) funding should be reported as FTA Urbanized Area Formula Program (UAF) funds, not under other U.S. Department of Transportation (USDOT) grant programs.
In most cases, the funding reporting is straightforward. However, first refer to your grant agreements to determine the appropriate category to use.
Any FTA funds not described above are reported as Other FTA funds. These funds include:
Other FTA funds reported should be described using the other FTA funds — describe field.
Report funding through Other U.S. Department of Transportation (USDOT) Programs, where funds were not transferred to FTA, as funds received from other U.S. Department of Transportation (USDOT) grant programs. This includes funds from the Federal Railroad Administration (including AMTRAK) that occurs for commuter rail operations.
Report funding from the Federal government other than through U.S. Department of Transportation (USDOT) programs as Other Federal Funds. These include Federal Emergency Management Agency (FEMA), Housing and Urban Development Programs and Department of Justice Programs (e.g., JOBS).
Other Federal funds should be described using the Other Federal Funds — Describe field.
Report the funds used to make payments on principal and interest for funds expended on operations or capital. The funds are from sources on lines 58 through 68. Report the funds expended on operations or capital as described in Principal and Interest Payments under the Bonds and Loans section above.
Report the payments for the principal and interest on the borrowed bonds and loans on the lines for Bond and Loan Payments as described in Borrowed Funds under the Bonds and Loans section above.
NTD Internet Reporting automatically calculates the totals from all sources — directly generated, Federal, state and local sources. The totals include:
Completing the Sources of Funds — Funds Expended and Funds Earned form (F-10) | ||||
| Complete one form. The form covers all modes for directly operated (DO) and purchased transportation (PT) services. Getting Help Form Level Help: Click on the Help tab at the top of the screen for form level help. A Form Note can be attached to any form. Use the Add Form Note link for relevant information to a specific field, to the entire form or to multiple forms. Click on the Add Form Note link at the top of the screen and enter your note on the Notes screen. You can review and / or edit a Form Note from the Notes tab. Do not use the Form Notes feature to answer issues generated from this form. From the Issues tab use the Add Comments link next to the specific issue. | ||||
| # |
Column |
Item |
Action |
Instruction |
| Sources of Directly Generated Funds by the Transit Agency — All Transit Agencies | ||||
| 01 |
c |
Passenger Fares for Directly Operated (DO) Service — Funds Earned during Period by Mode | Enter, by mode, the funds earned during the period from carrying passengers for services that were directly operated (DO) by your transit agency (passenger fares). | |
| 02 |
c |
Passenger Fares for Directly Operated (DO) Service — Total All Directly Operated (DO) Modes — Funds Earned during Period |
Auto-Calc field — cannot be edited. |
Total of funds earned during the period from passenger fares for all directly operated (DO) modes. |
| 02 |
d |
Passenger Fares for Directly Operated (DO) Service — Total All Directly Operated (DO) Modes — Funds Expended on Operations | For directly operated (DO) modes, enter the passenger fare revenues that were expended on operations during the period. For most transit agencies, passenger fare revenues are earned and expended during the current report year, typically on operations. In addition, expenditures may include fare revenues from prior years or may be less than fare revenues earned in column c if they are not needed to cover expenditures. | |
| 02 |
e |
Passenger Fares for Directly Operated (DO) Service — Total All Directly Operated (DO) Modes — Funds Expended on Capital | For directly operated (DO) modes, enter the passenger fare revenues that were expended on capital during the period. Most transit agencies do not use passenger fare revenues for capital. | |
| 03 |
c |
Passenger Fares for Purchased Transportation (PT) Service — Funds Earned during Period by Mode |
Auto-Calc field — cannot be edited. |
By mode, the passenger fares earned during the period from purchased transportation (PT) services. This amount is calculated from the Contractual Relationship form (B-30). |
|
04 |
c |
Passenger Fares for Purchased Transportation (PT) Service — Total All Purchased Transportation Modes — Funds Earned during Period |
Auto-Calc field — cannot be edited. |
Total of funds earned during the period from passenger fares for all purchased transportation (PT) modes. |
|
04 |
d |
Passenger Fares for Purchased Transportation (PT) Service — Total All Purchased Transportation Modes — Funds Expended on Operations | Enter the purchased transportation (PT) fares expended on operations during the period. Many transit agencies apply the total purchased transportation (PT) fare revenues to funds expended on operations. Other transit agencies split the total fare revenues between operations and capital. | |
| 04 |
e |
Passenger Fares for Purchased Transportation (PT) Service — Total All Purchased Transportation Modes — Funds Expended on Capital | Enter the purchased transportation (PT) fares expended on capital during the period. Many transit agencies apply the total purchased transportation (PT) fare revenues to funds expended on operations. Other transit agencies split the total fare revenues between operations and capital. | |
| 05 |
c |
Park-and-Ride Parking Revenue — Funds Earned during Period | Enter the parking fees paid by passengers during the period who drive to park-and-ride facilities to use transit service (park-and-ride parking revenues). Park-and-ride parking revenues include parking revenues for both directly operated (DO) and purchased transportation (PT) services. It does not include rental income from surplus land leased to an outside party that may use the land for parking. | |
| 06 |
c |
Other Transportation Revenues — Funds Earned during Period | Enter the revenues earned during the period from charter services, school bus services, and freight tariffs. | |
| 07 |
c |
Auxiliary Transportation Funds — Concessions — Funds Earned during Period | Enter the revenues earned during the period from station concessions and vehicle concessions. These are one type of auxiliary transportation funds. | |
|
08 |
c |
Auxiliary Transportation Funds — Advertising Revenue — Funds Earned during Period | Enter the revenues earned during the period from advertising revenues. These are one type of auxiliary transportation funds. | |
|
09 |
c |
Auxiliary Transportation Funds — Other — Funds Earned during Period | Enter the revenues earned during the period from auxiliary transportation funds other than station concessions, vehicle concessions and advertising revenues (other auxiliary transportation revenues). | |
|
10 |
c |
Auxiliary Transportation Funds — Total — Funds Earned during Period |
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The total auxiliary transportation funds earned during the period equal to the sum of lines 07 through 09, column c. |
|
11 |
c |
Non-Transportation Funds — Funds Earned during Period | Enter the revenues earned from activities not associated with the provision of transit services (non-transportation funds). | |
| 12 |
c |
Total Park-and-Ride Parking, Other Transportation, Auxiliary and Non-Transportation Revenues — Funds Earned during Period |
Auto-Calc field — cannot be edited. |
The total park-and-ride parking, other transportation, auxiliary and non-transportation revenues earned during the period. |
|
12 |
d |
Total Park-and-Ride Parking, Other Transportation, Auxiliary and Non-Transportation Revenues — Funds Expended on Operations | Enter the park-and-ride parking, other transportation, auxiliary and non-transportation revenues that were expended on operations during the period. | |
| 12 |
e |
Total Park-and-Ride Parking, Other Transportation, Auxiliary and Non-Transportation Revenues — Funds Expended on Capital | Enter the park-and-ride parking, other transportation, auxiliary and non-transportation revenues that were expended on capital during the period. | |
| 13 |
c |
Revenues Accrued through a Purchased Transportation (PT) Agreement — Funds Earned during Period | Enter the revenues earned from contract payments and accruals (net of fare revenues) for purchased transportation (PT) services (revenues accrued through a purchased transportation (PT) agreement). This category only applies to sellers of purchased transportation (PT) services under contract to an NTD Annual reporter and when both agencies are filing an NTD Annual report. The seller reports the contract revenues earned (payments and accruals) as a result of the purchased transportation (PT) agreement. For most transit agencies, this is the sum of net contract expenditures in line 07 0n the Contractual Relationship form (B-30). | |
|
13 |
d |
Revenues Accrued through a Purchased Transportation (PT) Agreement — Funds Expended on Operations | Enter the revenues accrued through a purchased transportation (PT) agreement that were expended on operations during the period. This category only applies to sellers of purchased transportation (PT) services under contract to an NTD Annual reporter and when both agencies are filing an NTD Annual report. The seller reports the contract revenues earned (payments and accruals) as a result of the purchased transportation (PT) agreement. If the seller is a private for profit provider or non-profit provider, funds should only be reported for funds earned during period (column c) and for funds expended on operations (column d) since the buyer of service reports any capital purchases and funding. If the seller is a public agency, funds also can be reported for funds expended on capital (column e). | |
| 13 |
e |
Revenues Accrued through a Purchased Transportation (PT) Agreement — Funds Expended on Capital | Enter the revenues accrued through a purchased transportation (PT) agreement that were expended on capital during the period. This category only applies to sellers of purchased transportation (PT) services under contract to an NTD Annual reporter and when both agencies are filing an NTD Annual report. The seller reports the contract revenues earned (payments and accruals) as a result of the purchased transportation (PT) agreement. If the seller is a private for profit provider or non-profit provider, funds should only be reported for funds earned during period (column c) and for funds expended on operations (column d) since the buyer of service reports any capital purchases and funding. If the seller is a public agency, funds also can be reported for funds expended on capital (column e). | |
| 14 |
c |
Bonds and Loans — Funds Earned during Period | Enter the amount of bond proceeds and amount of loans earned during the period, i.e., net funds after the transaction costs. All bond proceeds and loan amounts are reported as directly generated revenues earned. Enter the amount in the year in which the loan or bond proceeds were obtained. This may not necessarily be the same as the year in which they were expended on operations or capital. | |
| 14 |
d |
Bonds and Loans — Funds Expended on Operations | Enter the amount of bond and loan revenues expended on operations during the period. | |
| 14 |
e |
Bonds and Loans — Funds Expended on Capital | Enter the net amount of bond and loan revenues expended on capital during the period. | |
| 15 |
c |
Contributed Services — State and Local Governments — Funds Earned during Period | Enter the estimated value of services during the period received from another entity where there is no obligation to pay (contributed services). In-kind services are a form of contributed services. Report in-kind services only if there is no obligation to pay for the services. If in-kind services are used for the local (non-Federal) share in Federal grants, then report their monetary value in the appropriate category of state and local sources; do not report these matching funds as contributed services. | |
| 15 |
d |
Contributed Services — State and Local Governments — Funds Expended on Operations | Enter the amount of contributed services received during the period that were expended on operations. | |
| 15 |
e |
Contributed Services — State and Local Governments — Funds Expended on Capital | Enter the amount of contributed services received during the period that were expended on capital. | |
| 16 |
c |
Contributed Services — Contra Account for Expenses — Funds Earned during Period |
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A negative amount equal to line 15, column c. |
| 16 |
d |
Contributed Services — Contra Account for Expenses — Funds Expended on Operations |
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A negative amount equal to line 15, column d. |
| 16 |
e |
Contributed Services — Contra Account for Expenses — Funds Expended on Capital |
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A negative amount equal to line 15, column e. |
| 17 |
c |
Net Contributed Services — Funds Earned during Period |
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These are the net contributed services or zero. |
| 17 |
d |
Net Contributed Services — Funds Expended on Operations |
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These are the net contributed services or zero. |
| 17 |
e |
Net Contributed Services — Funds Expended on Capital |
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These are the net contributed services or zero. |
| 18 |
c |
Subsidy from Other Sectors of Operations — Funds Earned during Period | Enter the funds earned during the period from subsidies from other sectors of operations. These funds are used to help cover the cost of providing transit service and include subsidies from utility rates where the transit agency is a utility company, subsidies from bridge and tunnel tolls where the transit agency owns and operates the bridges and tunnels, and subsidies from other sources provided by the same entity that operates the transit agency. This usually occurs with transportation authorities that operate other transportation services (e.g., airports, ports) in addition to transit services. | |
| 18 |
d |
Subsidy from Other Sectors of Operations — Funds Expended on Operations | Enter the funds expended on operations during the period received from subsidies from other sectors of operations. | |
|
18 |
e |
Subsidy from Other Sectors of Operations — Funds Expended on Capital | Enter the funds expended on operations during the period received from subsidies from other sectors of operations. | |
|
19 |
d |
Bond and Loan Payments — Funds Expended on Operations | Enter the amount of directly generated funds from sources on lines 01 through 18, column c that were used to pay back principal on bonds and loans used for operations and interest on bonds and loans used for operations and capital. | |
| 19 |
e |
Bond and Loan Payments — Funds Expended on Capital | Enter the amount of directly generated funds from sources on lines 01 through 18, column c that were used to pay back principal on bonds and loans used for capital. | |
| Sources of Directly Generated Funds by the Transit Agency — Independent Political Entities | ||||
| 20 |
c |
Funds Dedicated to Transit at their Source — Income Taxes — Funds Earned during Period | Enter the revenues generated from income taxes dedicated to transit uses that were earned during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
20 |
d |
Funds Dedicated to Transit at their Source — Income Taxes — Funds Expended on Operations | Enter the revenues generated from income taxes dedicated to transit uses that were expended on operations during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
20 |
e |
Funds Dedicated to Transit at their Source — Income Taxes — Funds Expended on Capital | Enter the revenues generated from income taxes dedicated to transit uses that were expended on capital during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
21 |
c |
Funds Dedicated to Transit at their Source — Sales Taxes — Funds Earned during Period | Enter the revenues generated from sales taxes dedicated to transit uses that were earned during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
21 |
d |
Funds Dedicated to Transit at their Source — Sales Taxes — Funds Expended on Operations | Enter the revenues generated from sales taxes dedicated to transit uses that were expended on operations during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
21 |
e |
Funds Dedicated to Transit at their Source — Sales Taxes — Funds Expended on Capital | Enter the revenues generated from sales taxes dedicated to transit uses that were expended on capital during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
22 |
c |
Funds Dedicated to Transit at their Source — Property Taxes — Funds Earned during Period | Enter the revenues generated from property taxes dedicated to transit uses that were earned during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
22 |
d |
Funds Dedicated to Transit at their Source — Property Taxes — Funds Expended on Operations | Enter the revenues generated from property taxes dedicated to transit uses that were expended on operations during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
22 |
e |
Funds Dedicated to Transit at their Source — Property Taxes — Funds Expended on Capital | Enter the revenues generated from property taxes dedicated to transit uses that were expended on capital during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
23 |
c |
Funds Dedicated to Transit at their Source — Gasoline Taxes — Funds Earned during Period | Enter the revenues generated from gasoline taxes dedicated to transit uses that were earned during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
23 |
d |
Funds Dedicated to Transit at their Source — Gasoline Taxes — Funds Expended on Operations | Enter the revenues generated from gasoline taxes dedicated to transit uses that were expended on operations during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
23 |
e |
Funds Dedicated to Transit at their Source — Gasoline Taxes — Funds Expended on Capital | Enter the revenues generated from gasoline taxes dedicated to transit uses that were expended on capital during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
24 |
c |
Funds Dedicated to Transit at their Source — Other Taxes — Funds Earned during Period | Enter the revenues generated from other taxes dedicated to transit uses that were earned during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. Describe the taxes in the Other Taxes — Describe Other field. | |
| 24 |
d |
Funds Dedicated to Transit at their Source — Other Taxes — Funds Expended on Operations | Enter the revenues generated from other taxes dedicated to transit uses that were expended on operations during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. Describe the taxes in the Other Taxes — Describe Other field. | |
| 24 |
e |
Funds Dedicated to Transit at their Source — Other Taxes — Funds Expended on Capital | Enter the revenues generated from other taxes dedicated to transit uses that were expended on capital during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. Describe the taxes in the Other Taxes — Describe Other field. | |
| 25 |
c |
Funds Dedicated to Transit at their Source — Bridge, Tunnel and Highway Tolls — Funds Earned during Period |
Enter the revenues generated from bridge, highway or tunnel tolls earned during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
25 |
d |
Funds Dedicated to Transit at their Source — Bridge, Tunnel and Highway Tolls — Funds Expended on Operations |
Enter the revenues generated from bridge, highway or tunnel tolls that were expended on operations during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
25 |
e |
Funds Dedicated to Transit at their Source — Bridge, Tunnel and Highway Tolls — Funds Expended on Capital |
Enter the revenues generated from bridge, highway or tunnel tolls that were expended on capital during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
26 |
c |
Funds Dedicated to Transit at their Source — High Occupancy / Tolls — Funds Earned during Period | Enter the revenues generated from high occupancy / toll (HO/T) lanes earned during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
26 |
d |
Funds Dedicated to Transit at their Source — High Occupancy / Tolls — Funds Expended on Operations | Enter the revenues generated from high occupancy / toll (HO/T) lanes that were expended on operations during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
26 |
e |
Funds Dedicated to Transit at their Source — High Occupancy / Tolls — Funds Expended on Capital | Enter the revenues generated from high occupancy / toll (HO/T) lanes that were expended on capital during the period. These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
27 |
c |
Funds Dedicated to Transit at their Source — Other — Funds Earned during Period | Enter the revenues generated from any funds other than income, sales, property, gasoline and other taxes; and, bridges, tunnels and highway tolls dedicated to transit uses that were earned during the period (other dedicated funds). These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
27 |
d |
Funds Dedicated to Transit at their Source — Other — Funds Expended on Operations | Enter the revenues generated from any funds other than income, sales, property, gasoline and other taxes; and, bridges, tunnels and highway tolls dedicated to transit uses that were expended on operations during the period (other dedicated funds). These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
27 |
e |
Funds Dedicated to Transit at their Source — Other — Funds Expended on Capital | Enter the revenues generated from any funds other than income, sales, property, gasoline and other taxes; and, bridges, tunnels and highway tolls dedicated to transit uses that were expended on capital during the period (other dedicated funds). These are directly generated funds dedicated to transit at their source. These are directly levied by the transit agency. | |
|
28 |
c |
Total Funds Dedicated to Transit at their Source — Funds Earned during Period |
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The total directly generated funds dedicated to transit at their source earned during the period equal to the sum of lines 20 through 27, column c. |
| 28 |
d |
Total Funds Dedicated to Transit at their Source — Funds Expended on Operations |
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The total local government funds dedicated to transit at their source that were expended on operations during the period equal to the sum of lines 20 through 27, column d. |
| 28 |
e |
Total Funds Dedicated to Transit at their Source — Funds Expended on Capital |
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The total local government funds dedicated to transit at their source that were expended on capital during the period equal to the sum of lines 20 through 27, column e. |
| 29 |
c |
Other Directly Generated Funds — Funds Earned during Period | Enter the revenues generated from any other directly generated funds not reported on lines 1 through 28 that were earned during the period. | |
| 29 |
d |
Other Directly Generated Funds — Funds Expended on Operations | Enter the revenues generated from any other directly generated funds not reported on lines 1 through 28 that were expended on operations during the period. | |
| 29 |
e |
Other Directly Generated Funds — Funds Expended on Capital | Enter the revenues generated from any other directly generated funds not reported on lines 1 through 28 that were expended on capital during the period. | |
| 30 |
c |
Total Directly Generated Funds — Funds Earned during Period |
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The total directly generated funds earned during the period equal to the sum of lines 02, 04, 12 through 18, 28 and 29, column c. |
30 |
d |
Total Directly Generated Funds — Funds Expended on Operations |
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The total local funds that were expended on operations during the period equal to the sum of lines 02, 04, 12 through 18, 28 and 29, column d. |
| 30 |
e |
Total Directly Generated Funds — Funds Expended on Capital |
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The total local funds that were expended on capital during the period equal to the sum of lines 02, 04, 12 through 18, 28 and 29, column e. |
| 31 |
d |
Bond and Loan Payments — Funds Expended on Operations | Enter the amount of directly generated funds from sources on lines 20 through 29, column c that were used to pay back principal and interest on bonds and loans used for operations and interest on bonds and loans used for operations and capital. | |
| 31 |
e |
Bond and Loan Payments — Funds Expended on Capital | Enter the amount of directly generated funds from sources on lines 20 through 29, column c that were used to pay back principal on bonds and loans used for capital. | |
| Local Government Sources of Funds | ||||
|
32 |
c |
Funds Allocated to Transit out of the General Revenues of the Government Entity — Funds Earned during Period |
Enter the funds earned during the period that were allocated to transit out of the general revenues of the local government. These are the funds received from the local government’s annual budgeting process. | |
| 32 |
d |
Funds Allocated to Transit out of the General Revenues of the Government Entity — Funds Expended on Operations |
Enter the funds expended on operations during the period that were allocated to transit out of the general revenues of the local government. These are the funds received from the local government’s annual budgeting process. | |
| 32 |
e |
Funds Allocated to Transit out of the General Revenues of the Government Entity — Funds Expended on Capital |
Enter the funds expended on capital during the period that were allocated to transit out of the general revenues of the local government. These are the funds received from the local government’s annual budgeting process. | |
| 33 |
c |
Funds Dedicated to Transit at their Source — Income Taxes — Funds Earned during Period | Enter the revenues generated from income taxes dedicated to transit uses that were earned during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 33 |
d |
Funds Dedicated to Transit at their Source — Income Taxes — Funds Expended on Operations | Enter the revenues generated from income taxes dedicated to transit uses that were expended on operations during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 33 |
e |
Funds Dedicated to Transit at their Source — Income Taxes — Funds Expended on Capital | Enter the revenues generated from income taxes dedicated to transit uses that were expended on capital during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 34 |
c |
Funds Dedicated to Transit at their Source — Sales Taxes — Funds Earned during Period | Enter the revenues generated from sales taxes dedicated to transit uses that were earned during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 34 |
d |
Funds Dedicated to Transit at their Source — Sales Taxes — Funds Expended on Operations | Enter the revenues generated from sales taxes dedicated to transit uses that were expended on operations during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 34 |
e |
Funds Dedicated to Transit at their Source — Sales Taxes — Funds Expended on Capital | Enter the revenues generated from sales taxes dedicated to transit uses that were expended on capital during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 35 |
c |
Funds Dedicated to Transit at their Source — Property Taxes — Funds Earned during Period | Enter the revenues generated from property taxes dedicated to transit uses that were earned during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 35 |
d |
Funds Dedicated to Transit at their Source — Property Taxes — Funds Expended on Operations | Enter the revenues generated from property taxes dedicated to transit uses that were expended on operations during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 35 |
e |
Funds Dedicated to Transit at their Source — Property Taxes — Funds Expended on Capital | Enter the revenues generated from property taxes dedicated to transit uses that were expended on capital during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 36 |
c |
Funds Dedicated to Transit at their Source — Gasoline Taxes — Funds Earned during Period | Enter the revenues generated from gasoline taxes dedicated to transit uses that were earned during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 36 |
d |
Funds Dedicated to Transit at their Source — Gasoline Taxes — Funds Expended on Operations | Enter the revenues generated from gasoline taxes dedicated to transit uses that were expended on operations during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 36 |
e |
Funds Dedicated to Transit at their Source — Gasoline Taxes — Funds Expended on Capital | Enter the revenues generated from gasoline taxes dedicated to transit uses that were expended on capital during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 37 |
c |
Funds Dedicated to Transit at their Source — Other Taxes — Funds Earned during Period | Enter the revenues generated from other taxes dedicated to transit uses that were earned during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. Describe the taxes in the Other Taxes — Describe Other field. | |
| 37 |
d |
Funds Dedicated to Transit at their Source — Other Taxes — Funds Expended on Operations | Enter the revenues generated from other taxes dedicated to transit uses that were expended on operations during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. Describe the taxes in the Other Taxes — Describe Other field. | |
| 37 |
e |
Funds Dedicated to Transit at their Source — Other Taxes — Funds Expended on Capital | Enter the revenues generated from other taxes dedicated to transit uses that were expended on capital during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. Describe the taxes in the Other Taxes — Describe Other field. | |
| 38 |
c |
Funds Dedicated to Transit at their Source — Bridge, Tunnel and Highway Tolls — Funds Earned during Period |
Enter the revenues generated from bridge, highway or tunnel tolls earned during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 38 |
d |
Funds Dedicated to Transit at their Source — Bridge, Tunnel and Highway Tolls — Funds Expended on Operations |
Enter the revenues generated from bridge, highway or tunnel tolls that were expended on operations during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 38 |
e |
Funds Dedicated to Transit at their Source — Bridge, Tunnel and Highway Tolls — Funds Expended on Capital |
Enter the revenues generated from bridge, highway or tunnel tolls that were expended on capital during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 39 |
c |
Funds Dedicated to Transit at their Source — High Occupancy / Tolls — Funds Earned during Period | Enter the revenues generated from high occupancy / toll (HO/T) lanes earned during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 39 |
d |
Funds Dedicated to Transit at their Source — High Occupancy / Tolls — Funds Expended on Operations | Enter the revenues generated from high occupancy / toll (HO/T) lanes that were expended on operations during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 39 |
e |
Funds Dedicated to Transit at their Source — High Occupancy / Tolls — Funds Expended on Capital | Enter the revenues generated from high occupancy / toll (HO/T) lanes that were expended on capital during the period. These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 40 |
c |
Funds Dedicated to Transit at their Source — Other — Funds Earned during Period | Enter the revenues generated from any funds other than income, sales, property, gasoline and other taxes; and, bridges, tunnels and highway tolls dedicated to transit uses that were earned during the period (other dedicated funds). These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 40 |
d |
Funds Dedicated to Transit at their Source — Other — Funds Expended on Operations | Enter the revenues generated from any funds other than income, sales, property, gasoline and other taxes; and, bridges, tunnels and highway tolls dedicated to transit uses that were expended on operations during the period (other dedicated funds). These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 40 |
e |
Funds Dedicated to Transit at their Source — Other — Funds Expended on Capital | Enter the revenues generated from any funds other than income, sales, property, gasoline and other taxes; and, bridges, tunnels and highway tolls dedicated to transit uses that were expended on capital during the period (other dedicated funds). These are local government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 41 |
c |
Total Funds Dedicated to Transit at their Source — Funds Earned during Period |
Auto-Calc field — cannot be edited. |
The total local government funds dedicated to transit at their source earned during the period equal to the sum of lines 33 through 40, column c. |
| 41 |
d |
Total Funds Dedicated to Transit at their Source — Funds Expended on Operations |
Auto-Calc field — cannot be edited. |
The total local government funds dedicated to transit at their source that were expended on operations during the period equal to the sum of lines 33 through 40, column d. |
| 41 |
e |
Total Funds Dedicated to Transit at their Source — Funds Expended on Capital |
Auto-Calc field — cannot be edited. |
The total local government funds dedicated to transit at their source that were expended on capital during the period equal to the sum of lines 33 through 40, column e. |
| 42 |
c |
Other Funds — Funds Earned during Period | Enter the funds earned during the period from local government sources other than funds allocated to transit out of the general revenues of the government entity and funds dedicated to transit at their source (other funds). Describe the taxes in the Other Funds — Describe Other field. | |
| 42 |
d |
Other Funds — Funds Expended on Operations | Enter the funds that were expended on operations during the period from local government sources other than funds allocated to transit out of the general revenues of the government entity and funds dedicated to transit at their source (other funds). Describe the taxes in the Other Funds — Describe Other field. | |
| 42 |
e |
Other Funds — Funds Expended on Capital | Enter the funds expended on capital during the period from local government sources other than funds allocated to transit out of the general revenues of the government entity and funds dedicated to transit at their source (other funds). Describe the taxes in the Other Funds — Describe Other field. | |
| 43 |
c |
Total Local Funds — Funds Earned during Period |
Auto-Calc field — cannot be edited. |
The total local funds earned during the period equal to the sum of lines 32, 41 and 42, column c. |
| 43 |
d |
Total Local Funds — Funds Expended on Operations |
Auto-Calc field — cannot be edited. |
The total local funds that were expended on operations during the period equal to the sum of lines 32, 41 and 42, column d. |
| 43 |
e |
Total Local Funds — Funds Expended on Capital |
Auto-Calc field — cannot be edited. |
The total local funds that were expended on capital during the period equal to the sum of lines 32, 41 and 42, column e. |
|
44 |
d |
Bond and Loan Payments — Funds Expended on Operations | Enter the amount of local government funds from sources on lines 32 through 43, column c that were used to pay back principal on bonds and loans used for operations and interest on bonds and loans used for operations and capital. If the transit agency is a part of local government (e.g., Department of Transit), report payments under local government only if the bond or loan included more than transit programs and projects, i.e., the local government bond or loan was not issued exclusively for transit use. If the bond or loan was issued exclusively for transit, report payments as directly generated on line 19, column d. | |
| 44 |
e |
Bond and Loan Payments — Funds Expended on Capital | Enter the amount of local government funds from sources on lines 32 through 43, column c that were used to pay back principal on bonds and loans used for capital projects. If the transit agency is a part of local government (e.g., Department of Transit), report payments under local government only if the bond or loan included more than transit programs and projects, i.e., the local government bond or loan was not issued exclusively for transit use. If the bond or loan was issued exclusively for transit, report payments as directly generated on line 19, column e. | |
| State Government Sources of Funds | ||||
|
45 |
c |
Funds Allocated to Transit out of the General Revenues of the Government Entity — Funds Earned during Period |
Enter the funds earned during the period that were allocated to transit out of the general revenues of the state government. These are the funds received from the state government’s annual budgeting process. | |
| 45 |
d |
Funds Allocated to Transit out of the General Revenues of the Government Entity — Funds Expended on Operations |
Enter the funds expended on operations during the period that were allocated to transit out of the general revenues of the state government. These are the funds received from the state government’s annual budgeting process. | |
| 45 |
e |
Funds Allocated to Transit out of the General Revenues of the Government Entity — Funds Expended on Capital |
Enter the funds expended on capital during the period that were allocated to transit out of the general revenues of the state government. These are the funds received from the state government’s annual budgeting process. | |
| 46 |
c |
Funds Dedicated to Transit at their Source — Income Taxes — Funds Earned during Period | Enter the revenues generated from income taxes dedicated to transit uses that were earned during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 46 |
d |
Funds Dedicated to Transit at their Source — Income Taxes — Funds Expended on Operations | Enter the revenues generated from income taxes dedicated to transit uses that were expended on operations during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 46 |
e |
Funds Dedicated to Transit at their Source — Income Taxes — Funds Expended on Capital | Enter the revenues generated from income taxes dedicated to transit uses that were expended on capital during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 47 |
c |
Funds Dedicated to Transit at their Source — Sales Taxes — Funds Earned during Period | Enter the revenues generated from sales taxes dedicated to transit uses that were earned during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 47 |
d |
Funds Dedicated to Transit at their Source — Sales Taxes — Funds Expended on Operations | Enter the revenues generated from sales taxes dedicated to transit uses that were expended on operations during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 47 |
e |
Funds Dedicated to Transit at their Source — Sales Taxes — Funds Expended on Capital | Enter the revenues generated from sales taxes dedicated to transit uses that were expended on capital during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 48 |
c |
Funds Dedicated to Transit at their Source — Property Taxes — Funds Earned during Period | Enter the revenues generated from property taxes dedicated to transit uses that were earned during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 48 |
d |
Funds Dedicated to Transit at their Source — Property Taxes — Funds Expended on Operations | Enter the revenues generated from property taxes dedicated to transit uses that were expended on operations during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 48 |
e |
Funds Dedicated to Transit at their Source — Property Taxes — Funds Expended on Capital | Enter the revenues generated from property taxes dedicated to transit uses that were expended on capital during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 49 |
c |
Funds Dedicated to Transit at their Source — Gasoline Taxes — Funds Earned during Period | Enter the revenues generated from gasoline taxes dedicated to transit uses that were earned during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 49 |
d |
Funds Dedicated to Transit at their Source — Gasoline Taxes — Funds Expended on Operations | Enter the revenues generated from gasoline taxes dedicated to transit uses that were expended on operations during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 49 |
e |
Funds Dedicated to Transit at their Source — Gasoline Taxes — Funds Expended on Capital | Enter the revenues generated from gasoline taxes dedicated to transit uses that were expended on capital during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 50 |
c |
Funds Dedicated to Transit at their Source — Other Taxes — Funds Earned during Period | Enter the revenues generated from other taxes dedicated to transit uses that were earned during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. Describe the taxes in the Other Taxes — Describe Other field. | |
| 50 |
d |
Funds Dedicated to Transit at their Source — Other Taxes — Funds Expended on Operations | Enter the revenues generated from other taxes dedicated to transit uses that were expended on operations during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. Describe the taxes in the Other Taxes — Describe Other field. | |
| 50 |
e |
Funds Dedicated to Transit at their Source — Other Taxes — Funds Expended on Capital | Enter the revenues generated from other taxes dedicated to transit uses that were expended on capital during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. Describe the taxes in the Other Taxes — Describe Other field. | |
| 51 |
c |
Funds Dedicated to Transit at their Source — Bridge, Tunnel and Highway Tolls — Funds Earned during Period |
Enter the revenues generated from bridge, highway or tunnel tolls earned during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 51 |
d |
Funds Dedicated to Transit at their Source — Bridge, Tunnel and Highway Tolls — Funds Expended on Operations |
Enter the revenues generated from bridge, highway or tunnel tolls that were expended on operations during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 51 |
e |
Funds Dedicated to Transit at their Source — Bridge, Tunnel and Highway Tolls — Funds Expended on Capital |
Enter the revenues generated from bridge, highway or tunnel tolls that were expended on capital during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 52 |
c |
Funds Dedicated to Transit at their Source — High Occupancy / Tolls — Funds Earned during Period | Enter the revenues generated from high occupancy / toll (HO/T) lanes earned during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 52 |
d |
Funds Dedicated to Transit at their Source — High Occupancy / Tolls — Funds Expended on Operations | Enter the revenues generated from high occupancy / toll (HO/T) lanes that were expended on operations during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 52 |
e |
Funds Dedicated to Transit at their Source — High Occupancy / Tolls — Funds Expended on Capital | Enter the revenues generated from high occupancy / toll (HO/T) lanes that were expended on capital during the period. These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 53 |
c |
Funds Dedicated to Transit at their Source — Other — Funds Earned during Period | Enter the revenues generated from any funds other than income, sales, property, gasoline and other taxes; and, bridges, tunnels and highway tolls dedicated to transit uses that were earned during the period (other dedicated funds). These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 53 |
d |
Funds Dedicated to Transit at their Source — Other — Funds Expended on Operations | Enter the revenues generated from any funds other than income, sales, property, gasoline and other taxes; and, bridges, tunnels and highway tolls dedicated to transit uses that were expended on operations during the period (other dedicated funds). These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 53 |
e |
Funds Dedicated to Transit at their Source — Other — Funds Expended on Capital | Enter the revenues generated from any funds other than income, sales, property, gasoline and other taxes; and, bridges, tunnels and highway tolls dedicated to transit uses that were expended on capital during the period (other dedicated funds). These are state government funds dedicated to transit at their source rather than through an appropriation of general funds. | |
| 54 |
c |
Total Funds Dedicated to Transit at their Source — Funds Earned during Period |
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The total state government funds dedicated to transit at their source earned during the period equal to the sum of lines 46 through 53, column c. |
| 54 |
d |
Total Funds Dedicated to Transit at their Source — Funds Expended on Operations |
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The total state government funds dedicated to transit at their source that were expended on operations during the period equal to the sum of lines 46 through 53, column d. |
| 54 |
e |
Total Funds Dedicated to Transit at their Source — Funds Expended on Capital |
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The total state government funds dedicated to transit at their source that were expended on capital during the period equal to the sum of lines 46 through 53, column e. |
| 55 |
c |
Other Funds — Funds Earned during Period | Enter the funds earned during the period from state government sources other than funds allocated to transit out of the general revenues of the government entity and funds dedicated to transit at their source (other funds). Describe the sources in the Other Funds — Describe Other field. | |
| 55 |
d |
Other Funds — Funds Expended on Operations | Enter the funds that were expended on operations during the period from state government sources other than funds allocated to transit out of the general revenues of the government entity and funds dedicated to transit at their source (other funds). Describe the sources in the Other Funds — Describe Other field. | |
| 55 |
e |
Other Funds — Funds Expended on Capital | Enter the funds expended on capital during the period from state government sources other than funds allocated to transit out of the general revenues of the government entity and funds dedicated to transit at their source (other funds). Describe the sources in the Other Funds — Describe Other field. | |
| 56 |
c |
Total State Funds — Funds Earned during Period |
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The total state funds earned during the period equal to the sum of lines 45, 54 and 55, column c. |
| 56 |
d |
Total State Funds — Funds Expended on Operations |
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The total state funds that were expended on operations during the period equal to the sum of lines 45, 54 and 55, column d. |
| 56 |
e |
Total State Funds — Funds Expended on Capital |
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The total state funds that were expended on capital during the period equal to the sum of lines 45, 54 and 55, column e. |
|
57 |
d |
Bond and Loan Payments — Funds Expended on Operations | Enter the amount of state government funds from sources on lines 44 through 55, column c that were used to pay back principal on bonds and loans used for operations and interest on bonds and loans used for operations and capital. If the transit agency is a part of state government (e.g., Department of Transit), report payments under state government only if the bond or loan included more than transit programs and projects, i.e., the state government bond or loan was not issued exclusively for transit use. If the bond or loan was issued exclusively for transit, report payments as directly generated on line 19, column d. | |
| 57 |
e |
Bond and Loan Payments — Funds Expended on Capital | Enter the amount of state government funds from sources on lines 45 through 56, column c that were used to pay back principal on bonds and loans used for capital projects. If the transit agency is a part of state government (e.g., Department of Transit), report payments under state government only if the bond or loan included more than transit programs and projects, i.e., the state government bond or loan was not issued exclusively for transit use. If the bond or loan was issued exclusively for transit, report payments as directly generated on line 19, column d. | |
| Federal Government Sources of Funds | ||||
|
58 |
c |
Funds Received from FTA — FTA Capital Program Funds (5309) — Funds Earned during Period | Enter the funds earned during the period from the FTA Capital Program (5309). Unless your transit agency borrowed against future year grants, this number should be equal to line 58, column e. If your transit agency borrowed funds to help pay for operations or capital, those funds are reported as a directly generated source of funds on line 14, column c. | |
| 58 |
d |
Funds Received from FTA — FTA Capital Program Funds (5309) — Funds Expended on Operations | Enter the funds expended on operations during the period from the FTA Capital Program (5309). These items include capital maintenance expenses (see Operating Expenses form (F-30)). Unless your transit agency borrowed against future year grants, columns d + e should be equal to line 58, column c. | |
|
58 |
e |
Funds Received from FTA — FTA Capital Program Funds (5309) — Funds Expended on Capital | Enter the funds expended on capital during the period from the FTA Capital Program (5309). Unless your transit agency borrowed against future year grants, this number should be equal to line 58, column c. | |
|
59 |
c |
FTA Urbanized Area Formula Program Funds (5307) — FTA UAFP funds — Funds Earned During Period | Enter the funds earned during the period from the FTA Urbanized Area Formula Program (UAF) (5307). Unless your transit agency borrowed against future year grants, this number should be equal to the sum of lines 60, column e and lines 61and 62, column d. If your transit agency borrowed funds to help pay for operations or capital, those funds are reported as a directly generated source of funds on line 14, column c. | |
| 60 |
e |
FTA Urbanized Area Formula Program Funds (5307) — FTA UAFP funds — Spent on Capital Projects — Funds Expended on Capital | Enter the funds expended on capital during the period from the FTA Urbanized Area Formula Program (UAF) (5307). | |
| 61 |
d |
FTA Urbanized Area Formula Program Funds (5307) — FTA UAFP funds — Eligible Operating Assistance — Funds Expended on Operations | Enter the funds expended on operations during the period from the FTA Urbanized Area Formula Program (UAF) (5307) – operating assistance. This applies to transit agencies in urbanized areas (UZAs) with 200,000 or less population according to the 2000 Census. | |
| 62 |
d |
FTA Urbanized Area Formula Program Funds (5307) — FTA UAFP funds — Capital Assistance Spent on Operations (including maintenance expenses) — Funds Expended on Operations | Enter the funds expended on operations during the period from the FTA Urbanized Area Formula Program (UAF) (5307) – capital assistance. These are formula capital funds eligible for operating expenses (OE) such as preventive maintenance costs. | |
| 63 |
c |
Other FTA Funds — Funds Earned during Period | Enter the funds earned during the period from FTA programs other than the Capital Program and the Urbanized Area Formula Program (UAF) (Other FTA funds). Unless your transit agency borrowed against future year grants, this number should be equal to the sum of line 64, column e and lines 65 and 66, column d. If your transit agency borrowed funds to help pay for operations or capital, those funds are reported as a directly generated source of funds on line 14, column c. | |
| 64 |
e |
Other FTA Funds — Spent on Capital Projects — Funds Expended on Capital | Enter the funds expended on capital during the period from FTA programs other than the Capital Program and the Urbanized Area Formula Program (UAF) (Other FTA funds). | |
| 65 |
d |
Other FTA Funds — Eligible Operating Assistance — Funds Expended on Operations | Enter the funds expended on operations during the period from FTA programs other than the Capital Program and the Urbanized Area Formula Program (UAF) (Other FTA funds). | |
|
66 |
d |
Other FTA Funds — Capital Assistance Spent on Operations (including maintenance expenses) — Funds Expended on Operations |
Enter the funds expended on operations during the period from FTA programs other than the Capital Program and the Urbanized Area Formula Program (UAF) (Other FTA funds). This applies to FTA formula programs – ·FTA Special Needs of Elderly Individuals and Individuals with Disabilities Formula Program (Section 5310), FTA Non-Urbanized Area Formula Program (Section 5311) and FTA New Freedom Program (Section 5317) – that use capital funds eligible for operating assistance such as preventive maintenance costs. | |
| 67 |
c |
Total FTA Funds — Funds Earned during Period |
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The total funds earned from FTA programs equal to the sum of lines 59 and 63 column c. |
| 67 |
d |
Total FTA Funds — Funds Expended on Operations |
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The total funds expended on operations from FTA programs equal to the sum of lines 61 through 66, column d. |
| 67 |
e |
Total FTA Funds — Funds Expended on Capital |
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The total funds expended on capital from FTA programs equal to the sum of lines 60 and 64, column e. |
|
68 |
c |
Funds Received from Other U.S. Department of Transportation (USDOT) Grant Programs — Funds Earned during Period |
Enter the funds earned during the period from other U.S. Department of Transportation (USDOT) grant programs. Unless your transit agency borrowed against future year grants, this number should be equal to the sum of line 68, columns d and e. If your transit agency borrowed funds to help pay for operations or capital, those funds are reported as a directly generated source of funds on line 14, column c. | |
| 68 |
d |
Funds Received from Other U.S. Department of Transportation (USDOT) Grant Programs — Funds Expended on Operations |
Enter the funds expended on operations during the period from other U.S. Department of Transportation (USDOT) grant programs. | |
| 68 |
e |
Funds Received from Other U.S. Department of Transportation (USDOT) Grant Programs — Funds Expended on Capital |
Enter the funds expended on capital during the period from other U.S. Department of Transportation (USDOT) grant programs. | |
| 69 |
c |
Other Federal Funds — Funds Earned during Period | Enter the funds earned during the period from other Federal programs (Other Federal funds). Unless your transit agency borrowed against future year grants, this number should be equal to the sum of line 69, columns d and e. If your transit agency borrowed funds to help pay for operations or capital, those funds are reported as a directly generated source of funds on line 14, column c. Describe the sources in the Other Federal Funds — Describe Other field. | |
| 69 |
d |
Other Federal Funds — Funds Expended on Operations | Enter the funds expended on operations during the period from (Other Federal funds). | |
|
69 |
e |
Other Federal Funds — Funds Expended on Capital | Enter the funds expended on capital during the period from (Other Federal funds). | |
|
70 |
c |
Total Federal Funds — Funds Earned during Period |
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The total Federal funds earned during the period equal to the sum of lines 67 through 69, column c. |
| 70 |
d |
Total Federal Funds — Funds Expended on Operations |
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The total Federal funds expended on operations during the period equal to the sum of lines 67 through 69, column d. |
|
70 |
e |
Total Federal Funds — Funds Expended on Capital |
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The total Federal funds expended on capital during the period equal to the sum of lines 67 through 69, column e. |
|
71 |
d |
Bond and Loan Payments — Funds Expended on Operations | Enter the amount of Federal government funds from sources on lines 59 through 69, column c that were used to pay back principal on bonds and loans used for operations and interest on bonds and loans used for operations and capital. | |
| 71 |
e |
Bond and Loan Payments — Funds Expended on Capital | Enter the amount of Federal government funds from sources on lines 59 through 69, column c that were used to pay back principal on bonds and loans used for capital. | |
| Summary | ||||
| 72 |
c |
Total Funds Earned During Period | Auto-Calc field — cannot be edited. |
The total funds earned during the period equal to the sum of total directly generated funds (line 30, column c), total local funds (line 43, column c), total state funds (line 56, column c) and total Federal funds (line 70, column c). |
| 73 |
d |
Total Funds Expended on Operations During Period |
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The total funds expended on operations during the period equal to the sum of total directly generated funds (line 30, column d), total local funds (line 43, column d), total state funds (line 56, column d) and total Federal funds (line 70, column d). |
| 74 |
e |
Total Funds Expended on Capital During Period |
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The total funds expended on capital during the period equal to the sum of total directly generated funds (line 30, column e), total local funds (line 43, column e), total state funds (line 56, column e) and total Federal funds (line 70, column e). |
| 75 |
d |
Total Bond and Loan Payments — Funds Expended on Operations |
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The total bond and loan payments for funds expended on operations equal to the sum of payments made from directly generated funds (lines 19 and 31, column d), local funds (line 44, column d), state funds (line 57, column d) and Federal funds (line 71, column d). |
| 75 |
e |
Total Bond and Loan Payments — Funds Expended on Capital |
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The total bond and loan payments for funds expended on capital equal to the sum of payments made from directly generated funds (lines 19 and 31, column e), local funds (line 44, column e), state funds (line 57, column e) and Federal funds (line 71, column e). |
| Saving the Sources of Funds — Funds Expended and Funds Earned form (F-10) Click on the Save button at the bottom of the screen to save the form. Click on the Close button at the bottom of the screen to close the form without saving. | ||||
The Uses of Capital form (F-20) details the amount of funds expended by category of capital asset and by project classification as either an improvement for existing transit services or expansion of service.
All transit agencies must complete this form. Complete one form. The form lists each mode and type of service (TOS) identified on the Identification form (B-10).
There are no changes for the 2006 report year.
This form collects capital expenses by mode and type of service (TOS), and by nine project categories classified as either improvements for existing transit services or expansion for new services.
The project categories are:
Projects are further classified by whether the capital projects are for:
These two classifications are then summarized into total expenditures by the nine project categories for each mode by type of service (TOS).
Capital expenses are expenses for items of tangible property that have a useful life of more than one year and an acquisition cost threshold consistent with Federal and local requirements. The cost threshold by FTA requirements is at least $5,000 or a lesser level if used by the agency for its financial statements.
The following discusses five major concepts necessary to complete the Uses of Capital form (F-20):
capital expenses are reported using the accrual accounting principle that expenses are reported in the period they are incurred; i.e., the year in which they result in liabilities for benefits received, regardless of whether or not the expenditure is paid during the reporting period.
The total capital expenses reported on the Uses of Capital form (F-20) must equal the total funds expended for capital reported on the Sources of Funds — Funds Expended and Funds Earned form (F-10).
Operating expenses (OE) that are paid with capital funds are not reported on this form. The Uniform System of Accounts (USOA) defines operating expenses (Section 5.2) regardless of grant eligibility for Federal capital assistance. See the Operating Expenses form (F-30) for reporting capital maintenance expenses.
All capital expenditures of the reporting transit agency for transit are reported, whether the expenditures are used for directly operated (DO) service or for purchased transportation (PT) service. Capital expenditures incurred by the purchased transportation (PT) provider are not reported in the buyer’s report. For the rare cases when a seller files a separate NTD Annual report the following apply:
Contracts for purchased transportation (PT) service are reported to NTD on an annual basis and contractors may vary from year-to-year. Also, capital projects by definition have a useful life of more than one year. Thus, it is unusual that a contractor, unless it is a public agency, would acquire capital equipment solely for use in a particular contract. More often, if equipment is dedicated to purchased transportation (PT) services, it is acquired by the buyer of service and provided to the contractor under the purchased transportation (PT) agreement. Therefore, for NTD, except for public agency sellers, all capital expenditures relating to purchased transportation (PT) services are reported by the buyer, whether the purchased transportation (PT) services are contained within the buyer’s NTD Annual report or filed by the seller in a separate NTD Annual report.
There are three parts to capital project classification necessary for completing this form:
The following provides the rules that transit agencies should follow. These rules simplify reporting requirements.
Project need is classified into two categories:
In classifying a project as an improvement relating to existing transit services
or as new capital for expansion of service, transit agencies should refer to the
project justification in grant applications and other documents used in their
capital projects program.
When
a project need is a combination of these two categories, the capital project cost
attributed to each category should be reported. An example follows the discussion
of these two categories.
Improvements relating to existing transit services are done to extend their useful life or to replace existing equipment and buildings that have become obsolete. Typical projects may be rehabilitating a bus (MB), doing midlife overhaul on rail passenger cars, re-roofing a maintenance facility or replacing an obsolete garage or vehicles that have reached their their useful life. As long as the improvement extends the useful life of the equipment or replaces capital for existing transit services, the project would be reported as an improvement for existing transit services.
Expansion of service requires new capital equipment. Expansion of service may be for capital projects such as the extension of a rail line, or starting a new mode of service, or buying additional buses (MB) for new bus routes in developing areas, or constructing an additional maintenance facility for planned expansions of service.
Expansions should be for committed plans to implement new services. A project may also have elements of both improvements and expansion. If a project is both an improvement and an expansion, the project should be prorated between the two project needs. These concepts are illustrated in the following example.
Example 13 — Reporting Project Need Classification |
|
Example 1: A transit agency decides to rehabilitate an existing maintenance / operating garage, designed for 200 revenue vehicles, by replacing the roof and updating electrical, heating and air conditioning systems. At the same time, the agency has increased its transit services and the maintenance garage needs to be expanded to accommodate 275 revenue vehicles that are currently operating out of the garage. How would the project be reported? Solution: The project is reported only as an improvement. Even though the project involves expanding the size of the facility, the project is necessary for existing transit services. Report the project under maintenance buildings in the rehabilitation / reconstruction / replacement / improvements section of the form. |
| Example 2: A transit agency decides to replace an existing, obsolete garage. The transit agency decides to expand the size of the facility as well even though it currently does not need the additional capacity, nor does it have any commitments for increases in transit services that would require additional revenue vehicles. How should the project be reported? Solution: Report the garage under maintenance buildings in the rehabilitation / reconstruction / replacement / improvements section of the form since there are no commitments for expansion of service. |
|
Example 3: A transit agency decides to replace an existing, obsolete garage. The transit agency is also committed to implement new transit services, phased in over the next several years, which will require additional revenue vehicles. Therefore, the replacement garage is bigger than the original garage in order to handle these new services. How should the project be reported? Solution: Report the project costs under maintenance buildings in the rehabilitation / reconstruction / replacement / improvements section of the form for the part of the project that replaces the original garage. Report the project costs under maintenance buildings in the expansion section of the form for the part of the project that accommodates the new transit services. In this case, there is a commitment for expansion of services and therefore, the project should be reported as both a rehabilitation / reconstruction / replacement / improvements and an expansion. |
| Example 4: A transit agency purchases 50 new buses (MB). The agency is replacing 40 buses (MB) that have reached their useful life and acquiring 10 buses (MB) for new services to developing suburbs. How would the project be reported? Solution: The cost of the 40 replacement buses (MB) should be reported under revenue vehicles in the improvements section of the form. The 10 buses (MB) for expansion of service should be reported under revenue vehicles in the expansion section of the form since these buses (MB) are for services not previously operated. |
Some capital projects may apply to more than one mode or type of service (TOS). In reporting the project, the transit agency should select the predominant use. Predominant use should be determined by:
Sometimes a project fits more than one capital project category. In reporting the project, the transit agency should select the predominant use.
The following are examples of how to report predominant use.
Example 14 — Reporting Predominant Use |
|
Example 1: A transit agency builds a new heavy rail (HR) passenger station on a new rail line extension. The station is also served by bus (MB) mode for both directly operated (DO) and purchased transportation (PT) services. Passengers also use the rail station as a transfer center between bus (MB) routes. Overall, there are more bus (MB) users than heavy rail (HR) users. How would the station be reported? Solution: The primary reason the station was constructed was to serve rail passengers even though there may be more bus (MB) transit users than heavy rail (HR) users. The project should be reported under heavy rail (HR) mode in the expansion section of the form. |
| Example 2: A transit agency builds a transit center building for its bus (MB), demand response (DR) and vanpool (VP) services. The center serves as the major hub for passenger transfers between the modes. More bus (MB) riders use the center than demand response (DR) or vanpool (VP) riders. Previously, the site consisted of a few off-street passenger shelters. How would the transit center be reported? Solution: There are more passengers for bus (MB) than demand response (DR) or vanpool (VP). The project should be reported under bus (MB) mode. Since the site and the transit services previously existed, the project should be reported under the rehabilitation / reconstruction / replacement / improvements section of the form. |
| Example 3: A transit agency builds a new maintenance garage to accommodate new transit services. The garage is used for both bus (MB) and demand response (DR) services. The garage has a design capacity for 200 buses and 50 demand response (DR) revenue vehicles. How would the garage be reported? Solution: The project should be reported under bus (MB) mode since it has the larger design capacity. It should be reported under maintenance buildings in the expansion section of the form since it accommodates new services. |
| Example 4: A large transit agency directly operates light rail (LR), bus (MB) and demand response (DR) services and purchases ferryboat (FB) and vanpool (VP) service. It is replacing its administrative headquarters building. Most transit users are bus (MB) riders. Under which mode and type of service (TOS) should the administrative building be reported? Solution: The building should be reported under administrative buildings for bus (MB) directly operated (DO) under the rehabilitation / reconstruction / replacement / improvements portion of this form as an improvement for existing transit services. It is reported under bus (MB) directly operated (DO) since this is the primary use of transit services and probably the mode to which most administrative operating expenses occur. |
| Example 5: A small transit agency just beginning service builds a new garage. The agency operates only demand response (DR) service. The garage also serves as the agency’s administrative office. How would the garage be reported? Solution: The garage should be reported as demand response (DR) under maintenance buildings since the primary reason the garage exists is to service demand response (DR) vehicles. It should be reported in the expansion section of the form since this is not a replacement of an existing building. |
There is one form for all modes and types of service (TOS). Internet Reporting automatically generates rows for each applicable mode and type of service (TOS).
If your transit agency did not have any capital expenditures during the report year, use the Check-Off box at the top of the form to indicate form not applicable. Save and exit the form.
Within each of the nine categories of projects, classify projects by the project need determined by whether these are:
Divide project cost into each classification if the project involves both classes.
Select the predominant use when a project applies to more than one mode or type of service (TOS), or to more than one project category.
These two project need classifications are automatically totaled in Internet Reporting.
As a general rule, projects include all equipment and furniture integral to buildings and structures.
Report capital expenses for guideway including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of guideway.
Guideway includes the buildings and structures dedicated for the operation of transit vehicles such as at grade, elevated and subway structures, tunnels, bridges, track and power systems for rail modes; and, paved highway lanes dedicated to bus (MB) mode.
Guideway does not include passenger stations and transfer facilities, bus (MB) pull-ins or communication systems (e.g., cab signaling and train control).
Report capital expenses for passenger stations, including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of the stations. Passenger stations include park-and-ride facilities.
The most important step is to determine what is considered a passenger station. The intent is to capture significant structures in separate rights-of-way (ROW). This usually means a platform area for rail modes and something more than a street stop or street side passenger shelter for non-rail modes.
The following rules apply:
Include platforms, shelters, parking and crime prevention and security equipment at stations. Do not include shelters located at on-street bus (MB) stops. These are reported under other capital projects.
Report capital expenses for administrative buildings, including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of the administrative buildings.
Administrative buildings are the general administrative offices owned by the transit agency. Administrative buildings usually house the executive management and supporting activities for overall transit operations such as accounting, finance, engineering, legal, safety, security, customer services, scheduling and planning. They include separate buildings for customer information or ticket sales that are owned by the transit agency and which are not part of passenger stations. See the general administrative function (160) in the Operating Expenses form (F-30) for activities usually performed in administrative buildings.
Report capital expenses for maintenance buildings, including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of the maintenance buildings.
Maintenance buildings include garages, shops (e.g., body, paint, machine) and operations centers, Include in maintenance buildings, equipment that enhances the maintenance function for example bus (MB) diagnostic equipment. Do not include information systems such as computers that are used to process maintenance data.
Report the capital expenses for revenue vehicles, including acquisition and major rehabilitation of revenue vehicles.
Revenue vehicles are the vehicles used in providing transit service for passengers. As a capital project, revenue vehicles include the body and chassis and all fixtures and appliances inside or attached to the body or chassis, except fare collection equipment and revenue vehicle movement control equipment (radios). For rubber-tired vehicles, it includes the cost of one set of tires and tubes to make the vehicle operational, if the tires and tubes are owned by the transit agency.
Capital funds for revenue vehicles may be used for:
Report the capital expenses for the acquisition or rehabilitation of service vehicles.
Service vehicles are vehicles that are not used in providing transit service for passengers (e.g., supervisor vans, tow trucks, mobile repair trucks, transit police cars and staff cars).
Report the capital expenses for the acquisition or rehabilitation of fare revenue collection equipment.
Fare revenue collection equipment includes turnstiles, fare boxes (drop), automated fare boxes and related software, money changers and fare dispensing machines (tickets, tokens, passes).
Report the capital expenses for systems. There are two types of systems:
A system is a group of devices or objects forming a network especially for distributing something or serving a common purpose (e.g., telephone, data processing systems).
Communication systems include two-way radio systems for communications between dispatchers and vehicle operators, cab signaling and train control equipment in rail systems, automatic vehicle locator systems, automated dispatching systems, vehicle guidance systems, telephones, facsimile machines and public address systems.
Information systems include computers, monitors, printers, scanners, data storage devices and associated software that support transit operations such as general office, accounting, scheduling, planning, vehicle maintenance, non-vehicle maintenance and customer service functions.
In reporting systems, it is necessary to distinguish between equipment that collects information and equipment that processes that information. For example, a bus (MB) diagnostic machine should be reported as part of a maintenance building but the computer that processes the data should be reported in systems.
Report the expense for other capital projects including:
Completing the Uses of Capital form (F-20) | ||||
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Complete one form by mode and type of service (TOS). Getting Help Form Level Help: Click on the Help tab at the top of the screen for form level help. A Form Note can be attached to any form. Use the Add Form Note link for relevant information to a specific field, to the entire form or to multiple forms. Click on the Add Form Note link at the top of the screen and enter your note on the Notes screen. You can review and / or edit a Form Note from the Notes tab. Do not use the Form Notes feature to answer issues generated from this form. From the Issues tab use the Add Comments link next to the specific issue. | ||||
| # | Column | Item | Action |
Instruction |
| Check-Box | If your transit agency did not have any capital expenditures during the report year for any modes and type of service (TOS), click the Check-box, save and exit the form. | |||
|
Rehabilitation / Reconstruction / Replacement / Improvements for Existing Transit Services | ||||
| a |
Guideway | Does not apply to demand response (DR), jitney (JT), publico (PB), vanpool (VP) and ferryboat (FB) modes. For rehabilitation / reconstruction / replacement improvements for existing transit services, by mode and type of service (TOS), enter the capital expenses for guideway including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of guideway. Guideway does not include passenger stations and transfer facilities, bus (MB) pull-ins or communication systems (e.g., cab signaling and train control), | ||
| b |
Passenger Stations | For rehabilitation / reconstruction / replacement improvements for existing transit services, by mode and type of service (TOS), enter the capital expenses for passenger stations, including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of the stations. Passenger stations include park-and-ride facilities. Include platforms, shelters, parking and crime prevention and security equipment at stations. Do not include shelters located at on-street bus stops. These are reported under other capital projects. | ||
|
c |
Administrative Buildings | For rehabilitation / reconstruction / replacement improvements for existing transit services, by mode and type of service (TOS), enter the capital expenses for administrative buildings, including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of the administrative buildings. Include furniture and equipment that are integral to the building. | ||
| d |
Maintenance Buildings | For rehabilitation / reconstruction / replacement improvements for existing transit services, by mode and type of service (TOS), enter the capital expenses for maintenance buildings, including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of the maintenance buildings. Include equipment that enhances the maintenance function for example bus (MB) diagnostic equipment. Do not include information systems such as computers that are used to process maintenance data. Include furniture and equipment that are integral to the building. | ||
|
e |
Revenue Vehicles | For rehabilitation / reconstruction / replacement improvements for existing transit services, by mode and type of service (TOS), enter the capital expenses for revenue vehicles, including acquisition and major rehabilitation of revenue vehicles. As a capital project, revenue vehicles include the body and chassis and all fixtures and appliances inside or attached to the body or chassis, except fare collection equipment and revenue vehicle movement control equipment (radios). For rubber-tired vehicles, it includes the cost of one set of tires and tubes to make the vehicle operational, if the tires and tubes are owned by the transit agency. Capital funds for revenue vehicles may be used for: | ||
| f |
Service Vehicles (non-revenue) | For rehabilitation / reconstruction / replacement improvements for existing transit services, by mode and type of service (TOS), enter the capital expenses for the acquisition or rehabilitation of service vehicles. | ||
|
g |
Fare Revenue Collection Equipment |
For rehabilitation / reconstruction / replacement improvements for existing transit services, by mode and type of service (TOS), enter the capital expenses for the acquisition or rehabilitation of fare revenue collection equipment. | ||
| h |
Communications and Information Systems | For rehabilitation / reconstruction / replacement improvements for existing transit services, by mode and type of service (TOS), enter the capital expenses for information systems and communication systems. In reporting systems, it is necessary to distinguish between equipment that collects information and equipment that processes that information. For example, a bus (MB) diagnostic machine should be reported as part of a maintenance building but the computer that processes the data should be reported in systems. | ||
| i |
Other Capital Projects | For rehabilitation / reconstruction / replacement improvements for existing transit services, by mode and type of service (TOS), enter the capital expenses for other capital projects. | ||
|
j |
Total Capital Expenditures — Mode and Type of Service |
Auto-Calc field — cannot be edited. |
By mode and type of service (TOS), the total capital expenses for rehabilitation / reconstruction / replacement improvements for existing transit services equal to the sum of columns a through i. | |
| Total Capital Expenditures — Project Category |
Auto-Calc field — cannot be edited. |
By project category, the total capital expenses for rehabilitation / reconstruction / replacement improvements for existing transit services equal to the sum of all modes and types of service (TOS). | ||
|
Expansion of Service | ||||
|
a |
Guideway | Does not apply to demand response (DR), jitney (JT), publico (PB), vanpool (VP) and ferryboat (FB) modes. For expansion of service, by mode and type of service (TOS), enter the capital expenses for guideway including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of guideway. Guideway does not include passenger stations and transfer facilities, bus (MB) pull-ins or communication systems (e.g., cab signaling and train control), | ||
| b |
Passenger Stations | For expansion of service, by mode and type of service (TOS), enter the capital expenses for passenger stations, including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of the stations. Passenger stations include park-and-ride facilities. Include platforms, shelters, parking and crime prevention and security equipment at stations. Do not include shelters located at on-street bus stops. These are reported under other capital projects. | ||
|
c |
Administrative Buildings | For expansion of service, by mode and type of service (TOS), enter the capital expenses for administrative buildings, including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of the administrative buildings. Include furniture and equipment that are integral to the building. | ||
| d |
Maintenance Buildings | For expansion of service, by mode and type of service (TOS), enter the capital expenses for maintenance buildings, including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of the maintenance buildings. Include equipment that enhances the maintenance function for example bus (MB) diagnostic equipment. Do not include information systems such as computers that are used to process maintenance data. Include furniture and equipment that are integral to the building. | ||
| e |
Revenue Vehicles | For expansion of service, by mode and type of service (TOS), enter the capital expenses for acquisition of revenue vehicles. As a capital project, revenue vehicles include the body and chassis and all fixtures and appliances inside or attached to the body or chassis, except fare collection equipment and revenue vehicle movement control equipment (radios). For rubber-tired vehicles, it includes the cost of one set of tires and tubes to make the vehicle operational, if the tires and tubes are owned by the transit agency. Capital funds for revenue vehicles may be used for: | ||
| f |
Service Vehicles (non-revenue) | For expansion of service, by mode and type of service (TOS), enter the capital expenses for the acquisition of service vehicles. | ||
|
g |
Fare Revenue Collection Equipment |
For expansion of service, by mode and type of service (TOS), enter the capital expenses for the acquisition of fare revenue collection equipment. | ||
| h |
Communications and Information Systems | For expansion of service, by mode and type of service (TOS), enter the capital expenses for information systems and communication systems. In reporting systems, it is necessary to distinguish between equipment that collects information and equipment that processes that information. For example, a bus (MB) diagnostic machine should be reported as part of a maintenance building but the computer that processes the data should be reported in systems. | ||
| i |
Other Capital Projects | For expansion of service, by mode and type of service (TOS), enter the capital expenses for other capital projects. | ||
|
j |
Total Capital Expenditures — Mode and Type of Service |
Auto-Calc field — cannot be edited. |
By mode and type of service (TOS), the total capital expenses for expansion of service equal to the sum of columns a through i. | |
|
Total Capital Expenditures — Project Category |
Auto-Calc field — cannot be edited. |
By project category, the total capital expenses for expansion of service equal to the sum of all modes and type of service (TOS). | ||
| Total of All Uses of Capital | ||||
|
a |
Guideway |
Auto-Calc field — cannot be edited. |
Does not apply to demand response (DR), jitney (JT), publico (PB), vanpool (VP) and ferryboat (FB) modes. By mode and type of service (TOS), the sum of capital expenses for guideway equal to rehabilitation / reconstruction / replacement improvements for existing transit services and expansion of service. | |
| b |
Passenger Stations |
Auto-Calc field — cannot be edited. |
By mode and type of service (TOS), the sum of capital expenses for passenger stations equal to rehabilitation / reconstruction / replacement improvements for existing transit services and expansion of service. | |
| c |
Administrative Buildings |
Auto-Calc field — cannot be edited. |
By mode and type of service (TOS), the sum of capital expenses for administrative buildings equal to rehabilitation / reconstruction / replacement improvements for existing transit services and expansion of service. | |
| d |
Maintenance Buildings |
Auto-Calc field — cannot be edited. |
By mode and type of service (TOS), the sum of capital expenses for maintenance buildings equal to rehabilitation / reconstruction / replacement improvements for existing transit services and expansion of service. | |
| e |
Revenue Vehicles |
Auto-Calc field — cannot be edited. |
By mode and type of service (TOS), the sum of capital expenses for revenue vehicles equal to rehabilitation / reconstruction / replacement improvements for existing transit services and expansion of service. | |
| f |
Service Vehicles (non-revenue) |
Auto-Calc field — cannot be edited. |
By mode and type of service (TOS), the sum of capital expenses for service vehicles (non-revenue) equal to rehabilitation / reconstruction / replacement improvements for existing transit services and expansion of service. | |
| g |
Fare Revenue Collection Equipment | Auto-Calc field — cannot be edited. |
By mode and type of service (TOS), the sum of capital expenses for fare revenue collection equipment equal to rehabilitation / reconstruction / replacement improvements for existing transit services and expansion of service. | |
| h |
Communications and Information Systems |
Auto-Calc field — cannot be edited. |
By mode and type of service (TOS), the sum of capital expenses for systems equal to rehabilitation / reconstruction / replacement improvements for existing transit services and expansion of service. | |
| i |
Other Capital Projects |
Auto-Calc field — cannot be edited. |
By mode and type of service (TOS), the sum of capital expenses for other capital projects equal to rehabilitation / reconstruction / replacement improvements for existing transit services and expansion of service. | |
| j |
Total Capital Expenditures — Mode and Type of Service |
Auto-Calc field — cannot be edited. |
By mode and type of service (TOS), the total capital expenses for rehabilitation / reconstruction / replacement improvements for existing transit services and expansion of service equal to the sum of columns a through i. | |
|
Total Capital Expenditures — Project Category |
Auto-Calc field — cannot be edited. |
By project category, the total capital expenses for rehabilitation / reconstruction / replacement improvements for existing transit services equal and expansion of service to the sum of all modes and type of service (TOS). | ||
| Saving the Uses of Capital form (F-20) Click on the Save button at the bottom of the screen to save the form. Click on the Close button at the bottom of the screen to close the form without saving. | ||||
The purpose of the Operating Expenses form (F-30) is to collect data on the transit agency's operating expenses (OE) using the Uniform System of Accounts (USOA).
All transit agencies must complete this form. Complete one form for each mode and type of service (TOS).
There are no changes for the 2006 report year.
This form collects operating expenses (OE) which are those expenses associated with the day-to-day operation of the transit agency. They are collected using the Uniform System of Accounts (USOA), which establishes standard definitions for functions or activities performed and object classes or categories of expenditures such as labor, fringe expenses and materials (Sections 5.2 and 6.2 of the Uniform System of Accounts (USOA)).
Understanding of the following concepts is necessary to correctly complete the Operating Expenses form (F-30):
Operating expenses (OE) are reported using the accrual accounting principle that operating expenses (OE) are reported in the year they are incurred, i.e., the year in which they result in liabilities for benefits received, regardless of whether or not the expenditure is paid during the reporting period.
Operating expenses (OE) are all items defined in Section 5.2 of the Uniform System of Accounts (USOA), regardless of grant eligibility for Federal capital assistance. Maintenance expenses, which are operating expenses (OE) that are paid with capital funds, are reported on this form.
For example, preventive maintenance costs reported on the Operating Expenses form (F-30) are eligible for Federal capital assistance in Federal Transit Administration (FTA) formula programs. For the purpose of Federal funding assistance under FTA programs, preventive maintenance costs are defined as all maintenance costs reported under functions 041, vehicle maintenance, and 042, non-vehicle maintenance, on the Operating Expenses form (F-30). FTA eligible formula programs are:
The FTA funds applied to these capital maintenance expenses are reported as funds applied to operations on the Sources of Funds — Funds Expended and Funds Earned form (F-10).
All operating expenses (OE) for transit operations must be fully allocated to functions by mode and type of service (TOS) for NTD Annual reporting. To fully allocate operating expenses (OE):
Examples of direct costs are:
Examples of joint expenses are:
There are many ways to allocate costs. This discussion of allocating joint expenses is based on the publication Fully Allocated Cost Analysis Guidelines for Public Transit Providers (April 1987), which provides a comprehensive review of fully allocated cost analysis, cost allocation variables, and the development and application of cost models. Approaches include a one variable unit cost model and a three variable unit cost model, as well as an example of a cost build up approach using vehicle hours, vehicle miles and peak vehicles. Peak vehicles are equivalent to vehicles operated in annual maximum service (VOMS) in NTD Annual reporting.
The exhibit below depicts how the eight major expense object classes included in the Operating Expenses form (F-30) are assigned to these three allocation variables. The exhibit is taken from the Fully Allocated Cost Analysis Guidelines for Public Transit Providers publication.
In addition to vehicle hours, vehicle miles and peak vehicles, other typical allocation variables are revenue hours and miles, total vehicles, number of employees, and ridership. While these options for allocating costs are common to the transit industry, in some instances others may be more appropriate.
For example, track miles and passenger stations may be used for allocating certain types of rail system costs. Any variable or measure that can be related to the services provided, and is logically related to the rate of consumption of an expense element, is an acceptable basis for allocation.
Exhibit 9 — Assignment of Expense Object Classes to Allocation Variables | |||
| Expense Object Class | Vehicle Hours | Vehicle Miles | Peak Vehicles |
| 501. Labor | |||
| Operator salaries | Yes | ||
| Maintenance salaries | Yes | ||
| Other salaries | Yes | ||
| 502. Fringe Benefits | |||
| Operator | Yes | ||
| Maintenance | Yes | ||
| Other | Yes | ||
| 503. Services | |||
| Professional and technical | Yes | ||
| Contract maintenance | Yes | ||
| Security | Yes | ||
| Other services | Yes | ||
| 504. Materials and Supplies | |||
| Fuel and lubricants | Yes | ||
| Tires and tubes | Yes | ||
| Other materials | Yes | ||
| 505. Utilities | |||
| Utilities | Yes | ||
| 506. Casualty and Liability Costs | |||
| Premiums for damage | Yes | ||
| Recoveries of losses | Yes | ||
| Payouts for uninsured | Yes | ||
| 507. Taxes | |||
| Vehicle registration | Yes | ||
| Fuel and lubricant | Yes | ||
| Other taxes | Yes | ||
| 509. Miscellaneous Expenses | |||
| Dues and subscriptions | Yes | ||
| Travel and meetings | Yes | ||
| Bridges, tunnel and highway tolls | Yes | ||
| Advertising media | Yes | ||
| Other miscellaneous expense | Yes | ||
The following is an example of how to allocate joint expenses using the previous exhibit.
Example 15 — Allocating Joint Expenses | |||||||||||||||||||||
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Example: Coaster Transit Agency (Coaster) has one maintenance facility that it uses for both its directly operated (DO) bus (MB) and demand response (DR) operations: This facility is used to fuel and maintain the revenue service vehicles for bus (MB) and demand response (DR) operations. Coaster receives one electric bill for the power used in the maintenance facility. How can Coaster allocate electric utility expenses? Solution: Determine shared (joint) cost for object class (505), Utilities, under function (160), general administration. Expenses: Joint expenses (shared costs-electric power) $1,000,000. Determine allocation variable and percentage: Allocation Variable Vehicles
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Only publicly sponsored vanpool (VP) services should be reported. For inclusion in the NTD, vanpools:
Must be operated by a public entity, or a public entity owns, purchases or leases the vehicle(s)
Other forms of public participation to encourage ridesharing arrangements, such as the provision of parking spaces, use of high occupancy vehicle (HOV) lanes, coordination or clearing house services, do not qualify as public vanpools.
All expenses involved with operating these services should be reported, even if vanpool (VP) participants pay for some of the costs. Operating expenses (OE) could include cost of purchased service (if service is provided through a private operator), vehicle leases, administrative, marketing, maintenance and legal services, plus additional expenses to operate the vans (e.g., fuel, tires, insurance, tolls, maintenance or repairs) often paid by riders.
Vehicle capital lease and depreciation costs should be reported as reconciling items. If total costs are based on unit charges to riders, (e.g., per mile or per trip) separate operating costs from any lease and depreciation costs.
Complete one form for each directly operated (DO) mode and each purchased transportation (PT) mode.
Use the operating chart of accounts for operating expenses (OE) that is defined in the Uniform System of Accounts (USOA). Below, discussion is provided for each object class and function as well as information about Americans with Disabilities Act of 1990 (ADA)-related expenses.
The Uniform System of Accounts (USOA) provides a detailed explanation of the chart of accounts for NTD Annual reporting in Chapter 5, Expense Object Classes, and Chapter 6, Expense Functions. The operating expense chart of accounts used in the Operating Expenses form (F-30) is organized by expense function (columns) and expense object class (rows).
A function is an activity performed by a transit agency.
NTD Annual reporting uses four basic functions:
The activities included under each basic function are detailed in Section 6.2 of the Uniform System of Accounts (USOA).
Vehicle operations are all the activities associated with dispatching and running vehicles in revenue service to carry passengers, including administrative and clerical support. There are six detailed functions in the basic vehicle operation function (010):
Public transportation is a labor-intensive activity. Since vehicle operators
generally are the largest employee group for non-rail services, vehicle operation
expenses are typically the largest expense function arising from the labor and
fringe benefit expenses for these employees.
Vehicle maintenance is all the activities associated with ensuring revenue vehicles and service vehicles are operable, cleaned, fueled, inspected and repaired. There are seven detailed functions in the basic vehicle maintenance function (041):
For inspection and maintenance of revenue or service vehicles, work on repairable units such as engine rebuilds and overhauls are an operating expense (OE) only if they meet the criteria established by FTA in determining when an item is an operating or a capital expenditure. If the total labor and materials necessary for the rebuild or overhaul are less than a unit value of $5,000 or a lesser capitalization level used by the agency such as $3,000, then this is an operating expense (OE) reported on the Operating Expenses form (F-30). If not, then the rebuild or overhaul expenses are a capital expenditure reported on the Uses of Capital form (F-20).
Vehicle maintenance employees typically are the second largest group of employees
for non-rail services. Therefore, vehicle maintenance expenses are the second
largest expense function.
Non-vehicle maintenance is all the activities associated with ensuring buildings, grounds and equipment (garages, passenger stations and shelters, administration buildings); fare collection equipment; and communications systems, track, structures, tunnels and power systems are operable. There are thirteen detailed functions in the basic non-vehicle maintenance function (042). These are summarized in four categories below:
Operating stations are the buildings and rail yards where vehicles are stored and dispatched for revenue service. Often operating stations and garages are the same facilities.
For rail systems, non-vehicle maintenance is a larger portion of overall
operating expenses than for non-rail systems since there is a large infrastructure to maintain
— track, rail beds, signaling, overhead lines and third rails, and passenger stations,
etc.
General administration is all the activities associated with supporting the provision of transit service. Usually, these activities benefit all modes and types of service (TOS) and reported using a cost allocation plan as discussed above. There are seventeen detailed functions and one residual function in the basic general administration function (160). These are summarized in five categories below:
All engineering associated with maintenance of vehicles, buildings, structures, communication systems, equipment, etc. is included in the appropriate vehicle or non-vehicle maintenance function.
An object is an article or service obtained. An object class is a grouping of expenses for the goods or services purchased. The object classes include salaries and wages, fringe benefits, services, materials and supplies and other expenses, and are detailed in Section 5.2 of the Uniform System of Accounts (USOA).
Labor (501) is the pay that transit agency employees receive for work performed for the transit agency. The pay to employees of outside organizations that provide services to the transit agency are not included as labor expenses, but rather as services (503).
There are two categories for labor (501):
Operators' salaries and wages (501.01) are the labor expenses for transit agency employees that usually are the persons driving revenue vehicles. However, there are two other types of transit agency employees that are included as operators:
Operators do not include the following two categories:
Report the wages paid for vehicle operators, conductors and other on-board crew in object class 501.01, operators' salaries and wages, under the appropriate function, as follows:
The vast majority of operators’ wages and salaries typically are reported in
the vehicle operations function. If there is a sizeable portion of operator wages
reported in other functions such as vehicle maintenance or general administration,
describe the reasons for these expenses using the Add Form Notes link.
Other salaries and wages (501.02) are the labor expenses for all transit agency employees who are not revenue vehicle operators or crew.
The following rules should be followed when reporting other salaries and wages by function:
Although the majority of vehicle operations labor expenses typically are for
operators, labor expenses typically also are reported for vehicle operations under
other salaries and wages. Using the Add Form Notes link, describe if there
are no wages reported for vehicle operations.
Fringe benefits (502) are the expenses for employment benefits or services that an employee receives in addition to his / her basic wages. These payments are transit agency costs over and above labor costs, but still arising from the employment relationship. Typical benefits include contributions to or providing:
Some accounting systems do not track fringe benefit costs by function. In this situation, allocate fringe benefit expenses to functions based on the sum of salaries and wages listed for labor (501.01 and 501.02) by function. Report these allocated expenses for fringe benefits (502) and not for expense transfers (510).
The services (503) object class is for:
Services (503) are the expenses for the labor and other work provided by outside organizations for fees and related expenses. Usually, services from an outside organization are a substitute for in-house employee labor because the skills offered by the outside organization are needed for only a short period of time or are better than internally available skills.
Some transit agencies are organized as a department of state or local government,
or as part of a multifunctional organization. For NTD Annual reporting purposes,
if your transit agency is organized this way, your agency does not purchase services
from other parts of the governmental entity or multifunctional organization. Therefore,
do not report these expenses in the services object class (503).
Instead, report all expenses for activities pertaining to the transit services, but performed by other departments or offices within the governmental or multifunctional entity, in the appropriate object class and function.
For example, if the transit agency is a department of a county government and the county highway department maintains the transit vehicles, report expenses under the vehicle maintenance function. Report maintenance labor expenses in the other salaries and wages object class (501.02), fringe benefit expenses in object class (502) and materials and supplies in object class (504).
Materials and supplies (504) consumed are expenses for tangible products obtained from outside suppliers or manufactured internally. Discounts, sales taxes and excise taxes (except on fuel and lubricants) are included in the cost of the material or supply. Charges to these expense accounts are for the materials and supplies issued from inventory for use and for the materials and supplies purchased for immediate use; i.e., without going through inventory.
There are three reporting categories for materials and supplies (504) consumed:
Fuel and lubricants (504.01) are the costs of gasoline, diesel fuel, propane, lubricating oil, transmission fluid, grease, etc., for use in vehicles.
Report expenses for fuel and lubricants for:
The taxes paid on fuel and lubricants, if applicable, should not be reported
for fuel and lubricants (504.01), but instead for taxes
(507).
Tires and tubes (504.02) are the lease payments for tires and tubes rented on a time period or mileage basis or the cost of tires and tubes for replacement of tires and tubes on vehicles.
Report expenses for tires and tubes for:
Other materials and supplies (504.99) are the costs of materials and supplies not specifically identified in object classes (504.01) and (504. 02). These materials and supplies may be issued from inventory or purchased for immediate consumption.
In many transit agencies, other materials and supplies expenses reported under
vehicle maintenance are the largest category of materials and supplies expenses.
These expenses represent the parts used to repair revenue and service vehicles.
Utilities (505) costs cover payments made to utility companies for the purchase of their energy or services. Utilities include propulsion power used for electrically driven vehicles, electric power for other uses, water and sewer, natural gas and other fuels for heating, telephone and garbage collection.
Report expenses for utilities for:
Casualty and liability costs (506) are the expenses related to losses incurred by the transit agency including the costs of loss protection. These expenses include compensation of others for their losses due to acts for which the transit agency is liable, the costs of protecting the transit agency from losses through conventional insurance and other risk financing programs (e.g., self insurance, pools) and agency losses due to the liable actions of others that are covered by other corporate insurance.
Casualty and liability costs (506) include:
Transit agencies cover casualty and liability costs using different risk financing techniques. For NTD Annual reporting, report the expenses associated with these techniques as follows:
Classify related expenses in the correct object classes, as follows:
Taxes (507) are the charges and assessments levied against the transit agency by Federal, state and local governments.
Report expenses for:
Do not report sales and excise taxes on materials and services purchased other than fuel and lubricants. These are reported as part of the base price of the material in materials and supplies (504) or service in services (503).
Do not report rebates and reimbursements of taxes as a credit against an operating expense (OE). Rebates and reimbursements paid are reported as revenue on the Sources of Funds— Funds Expended and Funds Earned form (F-10) in either the other funds line or from the original sources.
Report expenses associated with a purchased transportation (PT) mode on a separate Operating Expenses form (F-30) as purchased transportation (PT) type of service (TOS).
Expenses include expenses reported for:
purchased transportation (PT) fare revenues associated with the service (fare revenues collected by both the buyer and seller).
Expenses for this expense object class only are reported only for purchased transportation (PT) services. The purchased transportation (PT) services object class is not included in the expense object classes for directly operated (DO) services.
The purchased transportation (PT) service object class (508) is for the buyer of purchased transportation (PT) service. This expense object class pertains only to the buyer’s report and does not include:
There are two reporting categories for purchased transportation (PT) service — one for sellers included in the buyer's report and one for sellers filing their own report:
As a general rule, public agencies should report all purchased transportation (PT) service within their NTD Annual report, regardless of the number of vehicles operated in maximum service (VOMS) by the purchased transportation (PT) seller. Therefore, the public agencies will report purchased transportation (PT) expenses for In report (508.01). The public agencies also will report the non-financial operating data for these services in their NTD Annual reports.
However, public agencies buying / selling purchased transportation (PT) service from / to another public agency (NTD Annual reporter) may determine locally which public agency will report the service, provided only one agency reports the service. If the public agency seller reports the service, the public agency buyer of the service will report purchased transportation (PT) expenses for Filing separate report (508.02). In this case, the public agency seller also will report the non-financial operating data for the service in its NTD Annual reports.
Purchased transportation (PT) service in report (508.01) are the expenses for purchased transportation (PT) services involving sellers whose non-financial data are included in the buyer's report.
Purchased transportation (PT) service filing separate report (508.02) are the expenses for purchased transportation (PT) services involving sellers whose non-financial operating data are not included in the buyer's report.
Report other costs incurred by the buyer in the appropriate function and object class.
For example, buyer’s expenses for scheduling would be reported for labor (501.02) and fringe benefits (502) under the vehicle operations function (010).
The purchased transportation costs are reported by contractual relationship on the Contractual Relationship form (B-30). Each form provides information on:
Note that fare revenues are not a “cost”, rather NTD assumes that fare revenues offset or pay for an equal amount of expense.
For most transit agencies, the total by mode across all the Contractual Relationship forms (B-30) of the three items listed above equals the operating expenses for purchased transportation (PT) by mode reported on the Operating Expenses form (F-30) Total Modal Expenses on line 15, column e. The total is the sum of the following:
For some transit agencies, the total by mode across all the Contractual Relationship forms (B-30) of the three items listed will not equal the operating expenses by purchased transportation (PT) mode reported on the Operating Expenses form (F-30) Total Modal Expenses on line 15, column e. This is because the contract includes items such as vehicle capital lease and depreciation costs which are reported as reconciling items on the Operating Expenses Summary form (F-40).
Miscellaneous expenses (509) are expenses that cannot be classified in expense object classes (501) through (508).
Miscellaneous expenses include:
Expense transfers (510) are adjustments and reclassifications of expenses previously reported in object classes (501) through (509).
Expense transfers include:
Reclassifications of expenses from one function to another
A composite category of expense encompassing:
If a transit agency uses expense transfers, expenses in individual object classes
and functions may be overstated or understated.
NTD requires reporting the total expenses for operating complementary paratransit services, in compliance with Americans with Disabilities Act of 1990 (ADA) requirements. Report total operating expenses (OE) for these services on the Operating Expenses form (F-30) for demand response (DR) mode only on line 16, column e. These expenses may be estimated and should be less than or equal to the total demand response (DR) modal expenses reported on line 15, column e.
Completing the Operating Expenses form (F-30) | ||||
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Complete one form for each mode and type of service (TOS). Getting Help Form Level Help: Click on the Help tab at the top of the screen for form level help. A Form Note can be attached to any form. Use the Add Form Note link for relevant information to a specific field, to the entire form or to multiple forms. Click on the Add Form Note link at the top of the screen and enter your note on the Notes screen. You can review and / or edit a Form Note from the Notes tab. Do not use the Form Notes feature to answer issues generated from this form. From the Issues tab use the Add Comments link next to the specific issue. | ||||
| # |
Column |
Item |
Action |
Instruction |
| 01 |
a |
Operators’ Salaries and Wages (501.01) — Vehicle Operations (010) | Enter the wages paid for vehicle operators and other on-board crew for performing vehicle operations. Include platform time, student training time, accident reporting time, standby time and revenue vehicle movement control. | |
|
01 |
b |
Operators’ Salaries and Wages (501.01) — Vehicle Maintenance (041) | Enter the wages paid for vehicle operators, and other on-board crew performing inspection and maintenance, and servicing revenue vehicles. | |
| 01 |
c |
Operators’ Salaries and Wages (501.01) — Non-Vehicle Maintenance (042) | Ordinarily there are no operators' wages for performing non-vehicle maintenance functions. | |
|
01 |
d |
Operators’ Salaries and Wages (501.01) — General Administration (160) | Enter the wages paid for vehicle operators and other on-board crew for performing customer service or marketing duties. Using the Add Form Notes link, describe if there is a sizeable portion of operators' wages in general administration activities. | |
|
01 |
e |
Operators’ Salaries and Wages (501.01) — Total Modal Expenses |
Auto-Calc field — cannot be edited. |
The total wages paid for vehicle operators and other on-board crew equal to the sum of operators' salaries and wages for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042) and general administration (160) functions. |
|
02 |
a |
Other Salaries and Wages (501.02) — Vehicle Operations (010) | Enter the wages paid for dispatchers, schedulers, ticketing and fare collection, security, revenue vehicle movement control, traffic managers, terminal managers, and superintendents and their clerical support for performing vehicle operations. | |
| 02 |
b |
Other Salaries and Wages (501.02) — Vehicle Maintenance (041) | Enter the wages paid for dispatchers, schedulers, ticketing and fare collection, security, revenue vehicle movement control, traffic managers, terminal managers, and superintendents and their clerical support for performing inspection, servicing and maintenance work on transit agency vehicles or components of those vehicles. Include supervisory, clerical and cleaning personnel. | |
| 02 |
c |
Other Salaries and Wages (501.02) — Non-Vehicle Maintenance (042) | Enter the wages paid for dispatchers, schedulers, ticketing and fare collection, security, revenue vehicle movement control, traffic managers, terminal managers, and superintendents and their clerical support for performing maintenance of roadway and track; structures; passenger stations; fare collection and counting equipment; vehicle movement control systems; buildings, grounds and equipment. Include associated professional and clerical support. | |
| 02 |
d |
Other Salaries and Wages (501.02) — General Administration (160) | Enter the wages paid for dispatchers, schedulers, ticketing and fare collection, security, revenue vehicle movement control, traffic managers, terminal managers, and superintendents and their clerical support for performing marketing, customer information, accounting, data processing, legal, safety, planning and other administrative functions. | |
| 02 |
e |
Other Salaries and Wages (501.02) — Total Modal Expenses |
Auto-Calc field — cannot be edited. |
The total wages paid for dispatchers, schedulers, ticketing and fare collection, security, revenue vehicle movement control, traffic managers, terminal managers, and superintendents and their clerical support equal to the sum of other salaries and wages for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042) and general administration (160) functions. |
|
03 |
a |
Fringe Benefits (502) — Vehicle Operations (010) | Enter expenses attributable to benefits, i.e., vacation, sick, holiday, personal insurance plans, retirement plans, etc. Allocate these expenses to vehicle operations based on the salaries and wages (operators and others) reported by function. | |
| 03 |
b |
Fringe Benefits (502) — Vehicle Maintenance (041) | Enter expenses attributable to benefits, i.e., vacation, sick, holiday, personal insurance plans, retirement plans, etc. Allocate these expenses to vehicle maintenance based on the salaries and wages (operators and others) reported by function. | |
| 03 |
c |
Fringe Benefits (502) — Non-Vehicle Maintenance (042) | Enter expenses attributable to benefits, i.e., vacation, sick, holiday, personal insurance plans, retirement plans, etc. Allocate these expenses to non-vehicle maintenance based on the salaries and wages (operators and others) reported by function. | |
| 03 |
d |
Fringe Benefits (502) — General Administration (160) | Enter expenses attributable to benefits, i.e., vacation, sick, holiday, personal insurance plans, retirement plans, etc. Allocate these expenses to general administration based on the salaries and wages (operators and others) reported by function. | |
| 03 |
e |
Fringe Benefits (502) — Total Modal Expenses |
Auto-Calc field — cannot be edited. |
The total expenses attributable to benefits, i.e., vacation, sick, holiday, personal insurance plans, retirement plans, etc. equal to the sum of fringe benefits expenses for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042) and general administration (160) functions. |
|
04 |
a |
Services (503) — Vehicle Operations (010) |
Enter expenses for management, professional or temporary labor services of personnel who are not employees of your transit agency performing vehicle operations functions. If your transit agency is organized as a department of state or local government, or as part of a multifunctional organization, your agency does not purchase services from other parts of the governmental entity or multifunctional organization. Do not report these expenses in the services object class (503). Report all expenses for activities pertaining to the transit services, but performed by other departments or offices within the governmental or multifunctional entity, in the appropriate object class and function. | |
| 04 |
b |
Services (503) — Vehicle Maintenance (041) |
Enter expenses for management, professional or temporary labor services of personnel who are not employees of your transit agency performing vehicle maintenance functions. If your transit agency is organized as a department of state or local government, or as part of a multifunctional organization, your agency does not purchase services from other parts of the governmental entity or multifunctional organization. Do not report these expenses in the services object class (503). Report all expenses for activities pertaining to the transit services, but performed by other departments or offices within the governmental or multifunctional entity, in the appropriate object class and function. | |
| 04 |
c |
Services (503) — Non-Vehicle Maintenance (042) |
Enter expenses for management, professional or temporary labor services of personnel who are not employees of your transit agency performing non-vehicle maintenance functions. If your transit agency is organized as a department of state or local government, or as part of a multifunctional organization, your agency does not purchase services from other parts of the governmental entity or multifunctional organization. Do not report these expenses in the services object class (503). Report all expenses for activities pertaining to the transit services, but performed by other departments or offices within the governmental or multifunctional entity, in the appropriate object class and function. | |
| 04 |
d |
Services (503) — General Administration (160) | Enter expenses for management, professional or temporary labor services of personnel who are not employees of your transit agency performing general administration functions. If your transit agency is organized as a department of state or local government, or as part of a multifunctional organization, your agency does not purchase services from other parts of the governmental entity or multifunctional organization. Do not report these expenses in the services object class (503). Report all expenses for activities pertaining to the transit services, but performed by other departments or offices within the governmental or multifunctional entity, in the appropriate object class and function. | |
| 04 |
e |
Services (503) — Total Modal Expenses | Auto-Calc field — cannot be edited. |
The total expenses for management, professional or temporary labor services of personnel who are not employees of your transit agency equal to the sum of services expenses for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042) and general administration (160) functions. |
|
05 |
a |
Fuel and Lubricants (504.01) — Vehicle Operations (010) | Enter expenses for fuel and lubricants for revenue vehicles. | |
| 05 |
b |
Fuel and Lubricants (504.01) — Vehicle Maintenance (041) | Enter expenses for fuel and lubricants for service vehicles. | |
| 05 |
c |
Fuel and Lubricants (504.01) — Non-Vehicle Maintenance (042) | Ordinarily there are no fuel and lubricants expenses for non-vehicle maintenance functions. | |
|
05 |
d |
Fuel and Lubricants (504.01) — General Administration (160) | Ordinarily there are no fuel and lubricants expenses for general administration functions. | |
|
05 |
e |
Fuel and Lubricants (504.01) — Total Modal Expenses |
Auto-Calc field — cannot be edited. |
The total expenses for fuel and lubricants equal to the sum of fuel and lubricants expenses for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042) and general administration (160) functions. |
|
06 |
a |
Tires and Tubes (504.02) — Vehicle Operations (010) | Enter expenses for tires and tubes for revenue vehicles. | |
| 06 |
b |
Tires and Tubes (504.02) — Vehicle Maintenance (041) | Enter expenses for tires and tubes for service vehicles. | |
| 06 |
c |
Tires and Tubes (504.02) — Non-Vehicle Maintenance (042) | Ordinarily there are no tires and tubes expenses for non-vehicle maintenance functions. | |
| 06 |
d |
Tires and Tubes (504.02) — General Administration (160) | Ordinarily there are no tires and tubes expenses for general administration functions. | |
|
06 |
e |
Tires and Tubes (504.02) — Total Modal Expenses |
Auto-Calc field — cannot be edited. |
The total expenses for tires and tubes equal to the sum of tires and tubes expenses for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042) and general administration (160) functions. |
|
07 |
a |
Other Materials and Supplies (504.99) — Vehicle Operations (010) | Enter expenses for other materials and supplies used for vehicle operations functions. | |
| 07 |
b |
Other Materials and Supplies (504.99) — Vehicle Maintenance (041) | Enter expenses for other materials and supplies used for vehicle maintenance functions. | |
|
07 |
c |
Other Materials and Supplies (504.99) — Non-Vehicle Maintenance (042) | Enter expenses for other materials and supplies used for non-vehicle maintenance functions. | |
|
07 |
d |
Other Materials and Supplies (504.99) — General Administration (160) | Enter expenses for other materials and supplies used for general administration functions. | |
|
07 |
e |
Other Materials and Supplies (504.99) — Total Modal Expenses |
Auto-Calc field — cannot be edited. |
The total expenses for other materials and supplies equal to the sum of other materials and supplies expenses for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042) and general administration (160) functions. |
|
08 |
a |
Utilities (505) — Vehicle Operations (010) |
Enter the expenses associated with electricity used to propel revenue vehicles. | |
| 08 |
b |
Utilities (505) — Vehicle Maintenance (041) |
Enter the expenses associated with utilities other than electricity used to propel revenue vehicles. | |
| 08 |
c |
Utilities (505) — Non-Vehicle Maintenance (042) |
Enter the expenses associated with utilities other than electricity used to propel revenue vehicles. | |
| 08 |
d |
Utilities (505) — General Administration (160) | Enter the expenses associated with utilities other than electricity used to propel revenue vehicles. | |
| 08 |
e |
Utilities (505) — Total Modal Expenses | Auto-Calc field — cannot be edited. |
The total expenses for utilities equal to the expenses for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042) and general administration (160) functions. |
|
09 |
a |
Casualty and Liability Costs (506) — Vehicle Operations (010) | Ordinarily there are no casualty and liability expenses for vehicle operations functions. | |
| 09 |
b |
Casualty and Liability Costs (506) — Vehicle Maintenance (041) | Enter expenses for physical damage insurance on revenue vehicles. | |
| 09 |
c |
Casualty and Liability Costs (506) — Non-Vehicle Maintenance (042) | Enter expenses for physical damage insurance on buildings, grounds, and equipment. | |
| 09 |
d |
Casualty and Liability Costs (506) — General Administration (160) | Enter expenses for all other insurance premiums. | |
|
09 |
e |
Casualty and Liability Costs (506) — Total Modal Expenses |
Auto-Calc field — cannot be edited. |
The total casualty and liability costs equal to the expenses for casualty and liability for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042) and general administration (160) functions. |
|
10 |
a |
Taxes (507) — Vehicle Operations (010) |
Enter Federal, state, and local taxes including Federal and state income tax, property tax, vehicle licensing and registration fees, fuel, lubricant and electric power taxes for vehicle operations functions. Do not report sales and excise taxes on materials and services purchased other than fuel and lubricants. These are accounted for as part of the base price of the material in materials and supplies (504) or service in services (503). Do not report rebates and reimbursements of taxes as a credit against an operating expense (OE). Rebates and reimbursements paid are reported as revenue on the Sources of Funds — Funds Expended and Funds Earned form (F-10) in either the other funds line or from the original sources. | |
| 10 |
b |
Taxes (507) — Vehicle Maintenance (041) |
Enter Federal, state, and local taxes including Federal and state income tax, property tax, vehicle licensing and registration fees, fuel, lubricant and electric power taxes for vehicle maintenance functions. Do not report sales and excise taxes on materials and services purchased other than fuel and lubricants. These are accounted for as part of the base price of the material in materials and supplies (504) or service in services (503). Do not report rebates and reimbursements of taxes as a credit against an operating expense. Rebates and reimbursements paid are reported as revenue on the Sources of Funds — Funds Expended and Funds Earned form (F-10) in either the other funds line or from the original sources. | |
| 10 |
c |
Taxes (507) — Non-Vehicle Maintenance (042) |
Enter Federal, state, and local taxes including Federal and state income tax, property tax, vehicle licensing and registration fees, fuel, lubricant and electric power taxes for non-vehicle maintenance functions. Do not report sales and excise taxes on materials and services purchased other than fuel and lubricants. These are accounted for as part of the base price of the material in materials and supplies (504) or service in services (503). Do not report rebates and reimbursements of taxes as a credit against an operating expense. Rebates and reimbursements paid are reported as revenue on the Sources of Funds — Funds Expended and Funds Earned form (F-10) in either the other funds line or from the original sources. | |
| 10 |
d |
Taxes (507) — General Administration (160) | Enter Federal, state, and local taxes including Federal and state income tax, property tax, vehicle licensing and registration fees, fuel, lubricant and electric power taxes for general administration operations functions. Do not report sales and excise taxes on materials and services purchased other than fuel and lubricants. These are accounted for as part of the base price of the material in materials and supplies (504) or service in services (503). Do not report rebates and reimbursements of taxes as a credit against an operating expense. Rebates and reimbursements paid are reported as revenue on the Sources of Funds — Funds Expended and Funds Earned form (F-10) in either the other funds line or from the original sources. | |
| 10 |
e |
Taxes (507) —Total Modal Expenses | Auto-Calc field — cannot be edited. |
The total Federal, state and local taxes equal to the expenses for taxes for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042) and general administration (160) functions. |
|
11 |
a |
Purchased Transportation (PT) in Report (508.01) — Vehicle Operations (010) | Enter expenses for vehicle operations for purchased transportation (PT) contractors that are included in your report. Include:
Report all other expenses incurred by your transit agency as a result of the contracts in the appropriate object class and function. These can include salaries and wages of your transit agency personnel administering or working in some capacity in support of the agreement; fuel and tires if provided to the seller; maintenance of vehicles; marketing; advertising; legal services; ticket sales, etc. | |
| 11 |
b |
Purchased Transportation (PT) in Report (508.01) — Vehicle Maintenance (041) | Enter expenses for vehicle maintenance for purchased transportation (PT) contractors (sellers) that are included in your report. Include:
Report all other expenses incurred by your transit agency as a result of the contracts in the appropriate object class and function. These can include salaries and wages of your transit agency personnel administering or working in some capacity in support of the agreement; fuel and tires if provided to the seller; maintenance of vehicles; marketing; advertising; legal services; ticket sales, etc. | |
| 11 |
c |
Purchased Transportation (PT) in Report (508.01) — Non-Vehicle Maintenance (042) | Enter expenses for non-vehicle maintenance for purchased transportation (PT) contractors (sellers) that are included in your report. Include:
Report all other expenses incurred by your transit agency as a result of the contracts in the appropriate object class and function. These can include salaries and wages of your transit agency personnel administering or working in some capacity in support of the agreement; fuel and tires if provided to the seller; maintenance of vehicles; marketing; advertising; legal services; ticket sales, etc. | |
| 11 |
d |
Purchased Transportation (PT) in Report (508.01) — General Administration (160) | Enter expenses for general administration for purchased transportation (PT) contractors (sellers) that are included in your report. Include:
Report all other expenses incurred by your transit agency as a result of the contracts in the appropriate object class and function. These can include salaries and wages of your transit agency personnel administering or working in some capacity in support of the agreement; fuel and tires if provided to the seller; maintenance of vehicles; marketing; advertising; legal services; ticket sales, etc. | |
| 11 |
e |
Purchased Transportation (PT) in Report (508.01) — Total Modal Expenses |
Auto-Calc field — cannot be edited. |
The total expenses for purchased transportation (PT), including payments or accruals to sellers under the contracts and purchased transportation (PT) fare revenues (regardless of whether or not the contractor retains the fares) for contractors (sellers) included in your report equal to the purchased transportation (PT) expenses for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042) and general administration (160) functions. |
|
12 |
a |
Purchased Transportation (PT) Filing Separate Report (508.02) — Vehicle Operations (010) | Enter expenses for vehicle operations for purchased transportation (PT) contractors (sellers) submitting a complete and separate report. Include:
Report all other expenses incurred by your transit agency as a result of the contracts in the appropriate object class and function. These can include salaries and wages of your transit agency personnel administering or working in some capacity in support of the agreement; fuel and tires if provided to the seller; maintenance of vehicles; marketing; advertising; legal services; ticket sales, etc. | |
| 12 |
b |
Purchased Transportation (PT) Filing Separate Report (508.02) — Vehicle Maintenance (041) | Enter expenses for vehicle maintenance for purchased transportation (PT) contractors (sellers) submitting a complete and separate report. Include:
Report all other expenses incurred by your transit agency as a result of the contracts in the appropriate object class and function. These can include salaries and wages of your transit agency personnel administering or working in some capacity in support of the agreement; fuel and tires if provided to the seller; maintenance of vehicles; marketing; advertising; legal services; ticket sales, etc. | |
| 12 |
c |
Purchased Transportation (PT) Filing Separate Report (508.02) — Non-Vehicle Maintenance (042) | Enter expenses for non-vehicle maintenance for purchased transportation (PT) contractors (sellers) submitting a complete and separate report. Include:
Report all other expenses incurred by your transit agency as a result of the contracts in the appropriate object class and function. These can include salaries and wages of your transit agency personnel administering or working in some capacity in support of the agreement; fuel and tires if provided to the seller; maintenance of vehicles; marketing; advertising; legal services; ticket sales, etc. | |
| 12 |
d |
Purchased Transportation (PT) Filing Separate Report (508.02) — General Administration (160) | Enter expenses for general administration for purchased transportation (PT) contractors (sellers) submitting a complete and separate report. Include:
Report all other expenses incurred by your transit agency as a result of the contracts in the appropriate object class and function. These can include salaries and wages of your transit agency personnel administering or working in some capacity in support of the agreement; fuel and tires if provided to the seller; maintenance of vehicles; marketing; advertising; legal services; ticket sales, etc. | |
| 12 |
e |
Purchased Transportation (PT) Filing Separate Report (508.02) — Total Modal Expenses |
Auto-Calc field — cannot be edited. |
The total expenses for purchased transportation (PT), including payments or accruals to sellers under the contracts and purchased transportation (PT) fare revenues (regardless of whether or not the contractor retains the fares) for contractors (sellers) submitting a complete and separate report equal to the purchased transportation (PT) expenses for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042) and general administration (160) functions. |
|
13 |
a |
Miscellaneous Expenses (509) — Vehicle Operations (010) | Enter expenses that cannot be attributed to any other expense category. Include dues and subscriptions; travel and meeting expenses; bridge, tunnel, and highway tolls; entertainment expenses; charitable donations; fines and penalties, bad debt expense and advertising and promotion expenses for vehicle operations functions. | |
| 13 |
b |
Miscellaneous Expenses (509) — Vehicle Maintenance (041) | Enter expenses that cannot be attributed to any other expense category. Include dues and subscriptions; travel and meeting expenses; bridge, tunnel, and highway tolls; entertainment expenses; charitable donations; fines and penalties, bad debt expense and advertising and promotion expenses for vehicle maintenance functions. | |
|
13 |
c |
Miscellaneous Expenses (509) — Non-Vehicle Maintenance (042) | Enter expenses that cannot be attributed to any other expense category. Include dues and subscriptions; travel and meeting expenses; bridge, tunnel, and highway tolls; entertainment expenses; charitable donations; fines and penalties, bad debt expense and advertising and promotion expenses for non-vehicle maintenance functions. | |
| 13 |
d |
Miscellaneous Expenses (509) — General Administration (160) | Enter expenses that cannot be attributed to any other expense category. Include dues and subscriptions; travel and meeting expenses; bridge, tunnel, and highway tolls; entertainment expenses; charitable donations; fines and penalties, bad debt expense and advertising and promotion expenses for general administration functions. | |
|
13 |
e |
Miscellaneous Expenses (509) — Total Modal Expenses |
Auto-Calc field — cannot be edited. |
The total expenses for miscellaneous expenses equal to the expenses for utilities for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042) and general administration (160) functions. |
|
14 |
a |
Expense Transfers (510) — Vehicle Operations (010) | Enter expenses for adjustment and reclassification of vehicle operations expenses previously recorded, and capitalization of non-operating costs (used to credit any function in which expense has been temporarily deposited for ultimate capitalization). | |
|
14 |
b |
Expense Transfers (510) — Vehicle Maintenance (041) | Enter expenses for adjustment and reclassification of vehicle maintenance expenses previously recorded, and capitalization of non-operating costs (used to credit any function in which expense has been temporarily deposited for ultimate capitalization). | |
|
14 |
c |
Expense Transfers (510) — Non-Vehicle Maintenance (042) | Enter expenses for adjustment and reclassification of non-vehicle maintenance expenses previously recorded, and capitalization of non-operating costs (used to credit any function in which expense has been temporarily deposited for ultimate capitalization). | |
| 14 |
d |
Expense Transfers (510) — General Administration (160) | Enter expenses for adjustment and reclassification of general administration expenses previously recorded, and capitalization of non-operating costs (used to credit any function in which expense has been temporarily deposited for ultimate capitalization). | |
|
14 |
e |
Expense Transfers (510) — Total Modal Expenses |
Auto-Calc field — cannot be edited. |
The total expenses for adjustment and reclassification of expenses previously recorded, and capitalization of non-operating costs (used to credit any function in which expense has been temporarily deposited for ultimate capitalization) equal to the expense transfers for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042) and general administration (160) functions. |
|
15 |
a |
Total Modal Expenses — Vehicle Operations (010) |
Auto-Calc field — cannot be edited. |
The total modal expenses for the vehicle operations function equal to the sum of the expenses reported for each object class for the vehicle operations (010) function. |
|
15 |
b |
Total Modal Expenses — Vehicle Maintenance (041) |
Auto-Calc field — cannot be edited. |
The total modal expenses for the vehicle maintenance function equal to the sum of the expenses reported for each object class for the vehicle maintenance (041) function. |
|
15 |
c |
Total Modal Expenses — Non-Vehicle Maintenance (042) |
Auto-Calc field — cannot be edited. |
The total modal expenses for the non-vehicle maintenance function equal to the sum of the expenses reported for each object class for the non-vehicle maintenance (042) function. |
| 15 |
d |
Total Modal Expenses — General Administration (160) |
Auto-Calc field — cannot be edited. |
The total modal expenses for the general administration function equal to the sum of the expenses reported for each object class for the general administration (160) function. |
|
15 |
e |
Total Modal Expenses — Total | Auto-Calc field — cannot be edited. |
The total modal expenses for the all functions equal to the sum of the expenses reported for each object class for the vehicle operations (010), vehicle maintenance (041), non-vehicle maintenance (042), and general administration (160) functions. |
|
16 |
e |
Americans with Disabilities Act of 1990 (ADA) Related Expenses (DR Only) | Applies only to demand response (DR) mode. Enter total expenses for complementary paratransit services (demand response (DR)) attributable to American with Disabilities Act of 1990 (ADA) compliance requirements. These expenses should be less than or equal to the total modal expenses for demand response (DR) on line 15, column e. | |
|
Saving the Operating Expenses form (F-30) Click on the Save button at the bottom of the screen to save the form. Click on the Close button at the bottom of the screen to close the form without saving. | ||||
All transit agencies must complete this form. There is one form covering all modes and types of service (TOS).
There are no changes for the 2006 report year.
Each transit agency completes only one Operating Expenses Summary form (F-40). All data from the Operating Expenses forms (F-30) by mode and type of service (TOS) are automatically summarized and transferred to the summary form by object class and function, providing a system wide summary of modal expenses. The transit agency enters data only for any reconciling items at the system level.
Reconciling items vary among agencies in how they are treated in their accounting systems. Accounting practices may vary as a result of local ordinances on accounting treatments. Typical reconciling items are depreciation, interest expenses and leases and rentals. They are called reconciling items because they are needed to provide an overall total that is consistent with local published reports, typically the audited financial statement.
The chart of accounts used for reconciling items is organized by expenditure type (columns) and expense object class (rows). There are two types of expenditures:
Funds applied means that the transit agency has incurred expenses and that their payment involves a transfer of money between the agency and another party such as a contractor or another government agency. Examples of object classes with expenses that usually are classified as funds applied include interest expenses and leases and rentals.
The total operating expenses (OE) for which funds where applied and reported on the Operating Expenses Summary form (F-40) must equal the total sources of funds applied to operations reported on the Sources of Funds — Funds Expended and Funds Earned form (F-10).
Funds not applied means that the expenses do not involve a transfer of money between the agency and another party and that are typically valued using accounting principles. Examples of object classes with expenses that usually are classified as funds not applied include depreciation of vehicles and amortization of intangibles.
Report reconciling items by object class for the funds applied and funds not applied categories. An object is an article or service obtained. An object class is a grouping of expenses on the basis of goods or services purchased.
There are five major object classes and a residual category to capture reconciling items. One category, amortization of intangibles is a special form of depreciation:
There is also a category to report reconciling items for Americans with Disabilities Act of 1990 (ADA) related expenses for complementary paratransit.
Interest expenses (511) are the charges incurred for borrowed money by the transit agency, and include both long and short-term debt obligations. Interest charges pertaining to construction debt that is capitalized are not reported as interest expense.
Depreciation (513) is probably the largest expense for most transit agencies and is usually reported in the funds not applied category. Transit agencies that set aside funds equal to the depreciation amount for future purchase of replacement vehicle or assets should not include this as funds applied. This is merely a transfer of assets among accounts. Refer to the discussion and definition of funds applied above. Depreciation reflects the loss in service value of the transit agency's capital assets. As capital assets, depreciated items have a high initial cost and a useful life of more than one year. To reflect the consumption or use of the asset over its service life, a portion of the asset’s cost is expensed each year. Transit agencies may use different methods to arrive at the yearly depreciation expense.
Amortization of intangibles (513.3) is a special form of depreciation that applies to intangible assets such as franchises, patents, and goodwill. Typically, transit agencies receive intangible assets when they acquire other transit providers. Since these acquisitions have become less and less frequent, very few transit agencies report amortization expenses.
Leasing often covers two types of costs:
When reporting leases, you must separate costs associated with operating or maintaining the equipment from costs associated with leasing capital equipment. Report the operating and maintenance costs in the appropriate object classes and functions by mode on the Operating Expenses form (F-30). Report the lease cost for the capital equipment in the appropriate object class under reconciling items.
Leases are for the payments for the use of capital assets not owned by the transit agency. There can be different leasing arrangements involving:
Other reconciling items are any other costs that cannot be captured in object classes (511) through (515), such as funds to another agency through a cooperative agreement and expenses for purchased transportation (PT) services not meeting NTD requirements for a contractual agreement.
A description is required for costs reported in other reconciling items. Describe other reconciling items in the Reconciling Items — Other Description field.
A detailed explanation of these expense object classes is provided in Chapter
5, Expense Object Classes, in the Uniform
System of Accounts (USOA).
For demand response (DR) mode only, report the portion of the total reconciling items that result from Americans with Disabilities Act of 1990 (ADA) requirements for complementary paratransit. These expenses should be less than or equal to the total reconciling expenses.
Completing the Operating Expenses Summary form (F-40) | ||||
| Complete one form. This is a system wide form for all modes and types of service (TOS). Expenses are summarized from the modal detail forms (Operating Expenses form (F-30)). Enter expenses for reconciling items. Note: Each transit agency will handle reconciling items differently depending upon local ordinances and conditions. Getting Help Form Level Help: Click on the Help tab at the top of the screen for form level help. A Form Note can be attached to any form. Use the Add Form Note link for relevant information to a specific field, to the entire form or to multiple forms. Click on the Add Form Note link at the top of the screen and enter your note on the Notes screen. You can review and / or edit a Form Note from the Notes tab. Do not use the Form Notes feature to answer issues generated from this form. From the Issues tab use the Add Comments link next to the specific issue. | ||||
| # |
Column |
Item |
Action |
Instruction |
| Summarized Data from Operating Expenses form (F-30) | ||||
|
01-14 |
a |
Object Class (501-510) — Vehicle Operations (010) |
Auto-Calc field — cannot be edited. |
The sum of all modal operating expenses for vehicle operations, by object class, from the detail pages, column a. |
|
01-14 |
b |
Object Class (501-510) — Vehicle Maintenance (041) |
Auto-Calc field — cannot be edited. |
The sum of all modal operating expenses for vehicle maintenance, by object class, from the detail pages, column b. |
|
01-14 |
c |
Object Class (501-510) — Non-Vehicle Maintenance (042) |
Auto-Calc field — cannot be edited. |
The sum of all modal operating expenses for non-vehicle maintenance, by object class, from the detail pages, column c. |
|
01-14 |
d |
Object Class (501-510) — General Administration (160) |
Auto-Calc field — cannot be edited. |
The sum of all modal operating expenses for general administration, by object class, from the detail pages, column d. |
|
01-14 |
e |
Total Expenses for Period by Object Class (501-510) |
Auto-Calc field — cannot be edited. |
The sum of all modal operating expenses, by object class, from the detail pages, column e. |
|
15 |
a |
Total Agency Expenses by Function — Vehicle Operations (010) |
Auto-Calc field — cannot be edited. |
The sum of object classes (501-510) for vehicle operations function (010), lines 1-14, column a. |
| 15 |
b |
Total Agency Expenses by Function — Vehicle Maintenance (041) |
Auto-Calc field — cannot be edited. |
The sum of object classes (501-510) for vehicle maintenance function (041), lines 1-14, column b. |
| 15 |
c |
Total Agency Expenses by Function — Non-Vehicle Maintenance (042) |
Auto-Calc field — cannot be edited. |
The sum of object classes (501-510) for non-vehicle maintenance function (042), lines 1-14, column c. |
| 15 |
d |
Total Agency Expenses by Function — General Administration (160) |
Auto-Calc field — cannot be edited. |
The sum of object classes (501-510) for general administration function (160), lines 1-14, column d. |
| 15 |
e |
Total Modal Expenses |
Auto-Calc field — cannot be edited. |
Total operating expenses. Equal to the sum of total operating expenses for each function, line 15, columns a-d. |
| 16 |
e |
Americans with Disabilities Act of 1990 (ADA) Related Expenses (DR only) | Enter the sum of all operating expenses for complementary paratransit services (demand response (DR)) attributable to Americans with Disabilities Act of 1990 (ADA) compliance. Total Americans with Disabilities Act of 1990 (ADA) related expenses should be less than or equal to the total modal expenses on line 15, column e. | |
| Reconciling Items | ||||
| 17 |
a |
Interest Expenses (511) — Funds Applied |
Enter interest expenses for which you have applied funds to pay for the expenditures. Interest is the charges incurred for borrowed money by the transit agency, and include both long and short-term debt obligations. Interest charges pertaining to construction debt that is capitalized are not reported as interest expense. | |
| 17 |
b |
Interest Expenses (511) — Funds Not Applied |
Enter interest expenses for which you have not applied funds to pay for the expenditures. Interest is the charges incurred for borrowed money by the transit agency, and include both long and short-term debt obligations. Interest charges pertaining to construction debt that is capitalized are not reported as interest expense. | |
| 17 |
c |
Interest Expenses (511) — Total Expenses for Period |
Auto-Calc field — cannot be edited. |
The total interest expenses equal to the sum of columns a and b. |
|
18 |
a |
Leases and Rentals (512) — Funds Applied |
Enter leases and rentals expenses for which you have applied funds to pay for the expenditures. Leases and rentals are the expenses for the use of capital assets not owned by the transit agency. True leases are those in which the lessor and lessee are not related parties; the total lease payments cover the lessor's cost of the property for the period of the lease plus interest; and the ownership of the property remains with the lessor upon expiration of the lease. For the true lease, this object class includes the lease payments on true lease property. | |
|
18 |
b |
Leases and Rentals (512) — Funds Not Applied |
Enter leases and rentals expenses for which you have not applied funds to pay for the expenditures. Leases and rentals are the expenses for the use of capital assets not owned by the transit agency. True leases are those in which the lessor and lessee are not related parties; the total lease payments cover the lessor's cost of the property for the period of the lease plus interest; and the ownership of the property remains with the lessor upon expiration of the lease. For the true lease, this object class includes the lease payments on true lease property. | |
|
18 |
c |
Leases and Rentals (512) — Total Expenses for Period |
Auto-Calc field — cannot be edited. |
The total expenses for leases and rentals equal to the sum of columns a and b. |
| 19 |
a |
Purchase Lease Agreement (514) — Funds Applied |
Enter purchase lease agreement expenses for which you have applied funds to pay for the expenditures. Purchase lease agreements are financing plans that enable the transit agency to acquire (own) the capital asset at the end of the lease, sometimes with an additional payment due. The property covered by such leases may or may not have been booked as owned assets, either during or after the period of the lease, in the transit agency's internal accounting records. If purchase leases have not been capitalized in the transit agency's internal accounting records, this category includes the lease payments for the purchase lease agreement. If the lease has been capitalized in the internal accounting records of the transit agency, it is to be accounted for in the NTD system as it has been accounted for internally. | |
| 19 |
b |
Purchase Lease Agreement (514) — Funds Not Applied |
Enter purchase lease agreement expenses for which you have not applied funds to pay for the expenditures. Purchase lease agreements are financing plans that enable the transit agency to acquire (own) the capital asset at the end of the lease, sometimes with an additional payment due. The property covered by such leases may or may not have been booked as owned assets, either during or after the period of the lease, in the transit agency's internal accounting records. If purchase leases have not been capitalized in the transit agency's internal accounting records, this category includes the lease payments for the purchase lease agreement. If the lease has been capitalized in the internal accounting records of the transit agency, it is to be accounted for in the NTD system as it has been accounted for internally. | |
| 19 |
c |
Purchase Lease Agreement (514) — Total Expenses for Period |
Auto-Calc field — cannot be edited. |
The total expenses for purchase lease agreements equal to the sum of columns a and b. |
| 20 |
a |
Related Parties Lease Agreement (515) — Funds Applied |
Enter related parties lease agreement expenses for which you have applied funds to pay for the expenditures. Related parties leases are where the terms and amount of payments by the transit agency are substantially less than in a true lease because the transit agency is related to the lessor. For example, a transit agency may lease surplus equipment from another transit agency or local government. | |
|
20 |
b |
Related Parties Lease Agreement (515) — Funds Not Applied |
Enter related parties lease agreement expenses for which you have not applied funds are substantially less than in a true lease because the transit agency is related to the lessor. For example, a transit agency may lease surplus equipment from another transit agency or local government. | |
| 20 |
c |
Related Parties Lease Agreement (515) — Total Expenses for Period |
Auto-Calc field — cannot be edited. |
The total expenses for related parties lease agreements equal to the sum of columns a and b. |
| 21 |
a |
Depreciation (513) — Funds Applied |
Enter depreciation expenses for which you have applied funds to pay for the expenditures. Depreciation is probably the largest expense for most transit agencies and is usually reported in the funds not applied category. Depreciation reflects the loss in service value of the transit agency's assets. Depreciated items have a high initial cost and a useful life of more than one year. In order to account for the reduction in value (usefulness) of the asset, a portion of the cost is expensed each year of the asset's life. Transit agencies may use different methods to arrive at the yearly depreciation expense. Transit agencies that set aside funds equal to the Depreciation amount for future purchase of replacement vehicle or assets should not include this as funds applied. This is merely a transfer of assets among accounts. | |
|
21 |
b |
Depreciation (513) — Funds Not Applied |
Enter depreciation expenses for which you have not applied funds to pay for the expenditures. Depreciation is probably the largest expense for most transit agencies and is usually reported in the funds not applied category. Depreciation reflects the loss in service value of the transit agency's assets. Depreciated items have a high initial cost and a useful life of more than one year. In order to account for the reduction in value (usefulness) of the asset, a portion of the cost is expensed each year of the asset's life. Transit agencies may use different methods to arrive at the yearly depreciation expense. | |
|
21 |
c |
Depreciation (513) — Total Expenses for Period |
Auto-Calc field — cannot be edited. |
The total expenses for depreciation equal to the sum of columns a and b. |
|
22 |
a |
Amortization of Intangibles (513.13) — Funds Applied |
Enter the amortization of the intangible expenses for which you have applied funds to pay for the expenditures. The amortization of the intangible costs of the transit agency includes organization costs, franchises, patents, goodwill and other intangible assets. | |
| 22 |
b |
Amortization of Intangibles (513.13) — Funds Not Applied |
Enter the amortization of the intangible expenses for which you have not applied funds to pay for the expenditures. The amortization of the intangible costs of the transit agency includes organization costs, franchises, patents, goodwill and other intangible assets. | |
| 22 |
c |
Amortization of Intangibles (513.13) — Total Expenses for Period |
Auto-Calc field — cannot be edited. |
The total expenses for amortization of intangibles equal to the sum of columns a and b. |
| 23 |
a |
Other Reconciling Items (516) — Funds Applied |
Enter any other expenses for which you have applied funds that cannot be captured in object classes (511 through 515). Some examples of other reconciling items are expenses for non-transit programs, funds to another agency through a cooperative agreement and expenses for purchased transportation (PT) services not meeting NTD requirements for a contractual agreement. Describe in the Other Reconciling Items — Other Describe field. | |
| 23 |
b |
Other Reconciling Items (516) — Funds Not Applied |
Enter any other expenses for which you have not applied funds that cannot be captured in object classes (511 through 515). Some examples of other reconciling items are expenses for non-transit programs, funds to another agency through a cooperative agreement and expenses for purchased transportation (PT) services not meeting NTD requirements for a contractual agreement. Describe in the Other Reconciling Items — Other Describe field. | |
| 23 |
c |
Other Reconciling Items (516) — Total Expenses for Period |
Auto-Calc field — cannot be edited. |
The total expenses for other reconciling items equal to the sum of columns a and b. |
| 24 |
a |
Total Reconciling Items — Funds Applied | Auto-Calc field — cannot be edited. |
The total expenses for reconciling items for which you have applied funds equal to the sum of lines 17-23, column a. |
| 24 |
b |
Total Reconciling Items — Funds Not Applied |
Auto-Calc field — cannot be edited. |
The total expenses for reconciling items for which you have not applied funds equal to the sum of lines 17-23, column b. |
| 24 |
c |
Total Reconciling Items — Total Expenses for Period |
Auto-Calc field — cannot be edited. |
The total expenses for the period equal to the sum of columns a and b. |
| 25 |
a |
Americans with Disabilities Act of 1990 (ADA) Related Expenses (DR only) — Funds Applied |
Enter the sum of all reconciling items for which you have applied funds to pay for the expenditures for complementary paratransit services (demand response (DR)) attributable to Americans with Disabilities Act of 1990 (ADA) compliance. Total Americans with Disabilities Act of 1990 (ADA) related expenses should be less than or equal to the total reconciling items on line 24, column a. | |
| 25 |
b |
Americans with Disabilities Act of 1990 (ADA) Related Expenses (DR only) — Funds Not Applied |
Enter the sum of all reconciling items for which you have not applied funds to pay for the expenditures for complementary paratransit services (demand response (DR)) attributable to Americans with Disabilities Act of 1990 (ADA) compliance. Total Americans with Disabilities Act of 1990 (ADA) related expenses should be less than or equal to the total reconciling items on line 24, column a. | |
| 25 |
c |
Americans with Disabilities Act of 1990 (ADA) Related Expenses (DR only) — Total Expenses for Period |
Auto-Calc field — cannot be edited. |
The total expenses for reconciling items attributable to Americans with Disabilities Act of 1990 (ADA) related expenses (DR only) equal to the sum of columns a and b. |
| 26 |
a |
Total Expenses from Published Reports for Transit Operations — Funds Applied |
Auto-Calc field — cannot be edited. |
The total expenses for which you have applied funds to pay for the expenditures. The total expenses should reconcile to published reports for transit operations and should be equal to the sum of line 15, column e and line 24; column a. Published reports are typically the transit agency’s audited financial statement. |
| 26 |
b |
Total Expenses from Published Reports for Transit Operations — Funds Not Applied |
Auto-Calc field — cannot be edited. |
The total expenses for which you have not applied funds to pay for the expenditures. The total expenses should reconcile to published reports for transit operations and should be equal to the sum of line 15, column e and line 24; column b. Published reports are typically the transit agency’s audited financial statement. |
| 26 |
c |
Total Expenses from Published Reports for Transit Operations — Total Expenses for Period |
Auto-Calc field — cannot be edited. |
The total expenses from published reports for transit operations equal to columns a and b. |
| Saving the Operating Expenses Summary form (F-40) Click on the Save button at the bottom of the screen to save the form. Click on the Close button at the bottom of the screen to close the form without saving. | ||||
The Operators' Wages form (F-50) details the hours worked and wages accrued to operators. The wages equal the expenses for operators' salaries and wages reported on the Operating Expense form (F-30) in object class (501.01).
This form is required only for directly operated (DO) service from transit agencies with a mode having 150 or more vehicles operated in annual maximum service (VOMS). There are two exceptions:
Complete one form for each directly operated (DO) mode meeting the above requirements.
There are no changes for the 2006 report year.
This form provides a detailed breakdown of the operating expenses (OE) for operators with expenses reported on the Operating Expense form (F-30). Data are reported for employees of the transit agency functioning as vehicle operators by time classifications. Data are reported only for the operator’s work time. Data are not reported for non-work time (fringe benefits) such as sick leave or vacation.
The transit agency tracks each operator’s hours and wages throughout the year. At the end of the fiscal year, the total of all operators’ hours and wages are reported.
There are four key items in completing this form:
The expenses reported on this form for operators are a breakdown of the expenses reported for operators' salaries and wages under object class (501.01) of the Uniform System of Accounts (USOA). Therefore, the total operators' wages (dollars) on the Operators’ Wages form (F-50) must equal object class (501.01) expenses reported on the Operating Expenses form (F-30).
Operators are transit agency employees that usually are the persons driving revenue vehicles. However, there are two other types of transit agency employees that are included as operators:
Operators do not include the following two categories:
Operators' paid work time (dollars and clock hours) are reported by two major classifications:
Operating time is primarily the revenue service provided based on the published (or daily scheduled) timetables. It also includes deadhead time — the travel time typically between the operating garage and the beginning of revenue service.
Operating time also includes unscheduled time — work time not a part of the operators’ regular assignments. This work time is scheduled to meet changing daily demands. It includes:
Non-operating time is the paid work time an operator spends on the job in a capacity other than operating, making preparations for or completing the immediate operation of a revenue vehicle. It includes activities such as driver training, selecting work assignments and time spent in accident reporting or as a witness.
The following exhibit provides the time classifications as specified in the Uniform System of Accounts (USOA) and their relationship to the Operators’ Wages form (F-50).
Exhibit 10 — Time Classification Equivalency | ||
| USOA Code | Time Classification | Function |
| Operating Time — Platform Time | ||
| 1.04 | Platform time — line service | Vehicle operations |
| 1.05 | Platform time —charter and special service | Vehicle operations |
| Operating Time — Straight Time Allowances | ||
| 1.01 | Report time | Vehicle operations |
| 1.02 | Turn-in time | Vehicle operations |
| 1.03 | Travel time | Vehicle operations |
| 1.06 | Intervening time | Vehicle operations |
| 1.07 | Paid breaks and meal allowances | Vehicle operations |
| 1.08 | Minimum guarantee for call out | Vehicle operations |
| 1.09 | Minimum guarantee — daily | Vehicle operations |
| 1.10 | Minimum guarantee — weekly | Vehicle operations |
| 2.05 | Standby time | Vehicle operations |
| Operating Time — Premium Time | ||
| 1.11 | Overtime premium — scheduled | Vehicle operations |
| 1.12 | Overtime premium — unscheduled | Vehicle operations |
| 1.13 | Spread time premium | Vehicle operations |
| 1.14 | Shift premiums | Vehicle operations |
| 1.15 | Other premium | Vehicle operations |
| Non-Operating Time | ||
| 2.01 | Instructor premium for operator training | Vehicle operations |
| 2.02 | Student training time | Vehicle operations |
| 2.03 | Accident reporting time | Vehicle operations |
| 2.04 | Witness time | Vehicle operations |
| 2.06 | Time spent on union functions | Vehicle operations |
| 2.07 | Run selection time | Vehicle operations |
| 2.08 | Other time spent in transportation administration | Vehicle operations |
| 2.09 | Time spent in revenue vehicle movement control | Vehicle operations |
| 2.10 | Time spent in ticketing and fare collection | Vehicle operations |
| 2.11 | Time spent in customer service | General administration |
| 2.12 | Time spent in other non-operating functions | Vehicle maintenance |
Operators’ work time is reported for two items within the non-operating time classifications:
Dollars are reported using the operating and non-operating time classifications. Within the operating time classification, there are three categories for reporting operators’ pay (dollars):
Platform time and straight time allowance dollars reflect the base rate of pay. Premium time dollars reflect the amount over the base rate for additional work performed (paid at a premium).
For example, the base rate of pay may be $20 per hour and the overtime rate may be at time-and-a-half or $30 per hour. The premium pay rate or premium is $10 — the amount paid above the straight time (base) pay.
For dollars, it is important to report in the premium category, only the dollars paid in addition to the straight time rate. Unlike hours (explained in following section), dollars are never double counted in a category because dollars are divided and reported by premium and straight time categories. Since there is no double counting, dollars can be totaled to determine the total operating time dollars.
Hours are reported as the actual elapsed hours on the clock. Clock hours typically are not equal to pay hours — a common transit payroll term.
For example, a two-hour period of intervening time may be scheduled for an operator for which the operator is compensated an amount equal to half a pay hour. Under operating time — straight time allowance, two hours of clock time are reported (column b) and the dollars for half an hour of pay are reported (column a).
Unlike dollars, clock hours may apply to more than one time classification for operating time. Clock hours are reported in each category to which they apply.
For example, an operator may have worked ten hours of platform time that included two hours of premium pay for overtime. This is reported as ten platform hours and two hours of premium time. Due to this double counting of hours, total hours are not reported.
See the example below for reporting dollars and hours.
Example 16 — Accounting for an Operator's Time and Cost |
|
Example: Coaster Transit Agency bus (MB) operator earns $10.00 per hour and works nine hours, comprised of the following:
Solution: Enter the following for this operator on the Operators' Wages form (F-50):
|
There are three classifications of operating time:
Report operating time hours under both platform time and the appropriate straight time allowance or premium time category. Report the dollar value at the straight time rate under platform time and under straight time allowances, and at the premium pay rate under the premium time category.
Report the dollar value and hours for platform time, which includes two time classifications:
Platform time is the actual vehicle hours from when an operator leaves the garage in revenue service (operating station) until he returns ending revenue service (line service), and occasionally may include charter and other special service.
For scheduled, fixed route services, the vehicle hours for platform time include:
Running time is the time the vehicle travels on the route. Layover / recovery is the time scheduled between trips to provide a rest break for the operator (layover) and to allow the vehicle to get back on schedule if the trip arrives late (recovery).
Report the dollar value and hours for premium time. Premium time includes:
Report the dollar value and hours for straight time allowances. Straight time allowances include:
Report non-operating paid work time dollars and hours.
Non-operating paid work time includes eleven components:
Completing the Operators’ Wages form (F-50) | ||||
|
Complete one form for each directly operated (DO) mode with 150 or more vehicles in annual maximum service. Transit agencies do not complete this form for demand response (DR) and vanpool (VP) modes or if this is the first time they are submitting an NTD Annual report. Getting Help Form Level Help: Click on the Help tab at the top of the screen for form level help. A Form Note can be attached to any form. Use the Add Form Note link for relevant information to a specific field, to the entire form or to multiple forms. Click on the Add Form Note link at the top of the screen and enter your note on the Notes screen. You can review and / or edit a Form Note from the Notes tab. Do not use the Form Notes feature to answer issues generated from this form. From the Issues tab use the Add Comments link next to the specific issue. | ||||
| # |
Column |
Item |
Action |
Instruction |
| Operating Time | ||||
| 01 |
a |
Platform Time — Dollars |
Enter the dollars for operating the revenue vehicle either in line service or in deadheading and layovers at a rest point or in charter and other special service. Enter only straight time pay; do not enter any premium pay for overtime work. | |
| 01 |
b |
Platform Time — Clock Hours |
Enter all hours of accrued platform time for line service and for charter and special service. Count hours even if they were paid at an overtime rate (with a premium). If your transit agency does not have charter and special service, then for scheduled, fixed route services with only one operator on-board, the hours of platform time should equal the actual vehicle hours reported on the Service form (S-10). | |
| 02 |
a |
Straight Time Allowances — Dollars |
Enter the dollars for straight time allowances, including report time, turn-in time, travel time, intervening time, paid breaks and meal allowances, minimum guarantees, and standby time. | |
| 02 |
b |
Straight Time Allowances — Clock Hours |
Enter the hours for straight time allowances, including report time, turn-in time, travel time, intervening time, paid breaks and meal allowances, minimum guarantees, and standby time. | |
| 03 |
a |
Premium Time — Dollars | Enter the dollars for the additional pay above straight time pay for hours scheduled and worked in excess of a specified number of hours per day or per week (scheduled overtime premiums) and for the additional pay above straight time pay for hours not scheduled but worked in excess of a specified number of hours per day or per week (unscheduled overtime premiums). Include spread time and shift premiums, and any paid bonuses. These are the premium or dollars above the straight time dollars reported. For example, if an overtime rate is time-and-a-half, the premium is the half. A ten-dollar straight time allowance with overtime at time-and-a-half, is $10 straight time allowance (line 02 column a) and $5 premium (line 03 column a). | |
| 03 |
b |
Premium Time — Clock Hours |
Enter the hours for the additional pay above straight time pay for hours scheduled and worked in excess of a specified number of hours per day or per week (scheduled overtime premiums) and for the additional pay above straight time pay for hours not scheduled but worked in excess of a specified number of hours per day or per week (unscheduled overtime premiums). Include spread time and shift premiums, and any paid bonuses. Clock hours are reported in each category they occur for straight time allowances and premium time. For example if an operator works eight platform hours at straight time and two hours with overtime, then ten hours are reported as platform hours (line 01, column b) and two hours are reported as premium hours (line 03, column b). | |
| 04 |
a |
Total Operating Time — Dollars | Auto-Calc field — cannot be edited. |
The total operating time dollars equal to the sum of the dollars for platform time, straight time allowances, and premium time on lines 01 through 03. |
|
Non-Operating Time | ||||
| 05 |
a |
Non-Operating Paid Work Time — Dollars | Enter the dollars for all non-operating paid work time. This includes, but is not limited to, instructor premium for operator training, student training, accident reporting, witness, union functions, run selection, transportation administration, revenue vehicle movement control, ticketing and fare collection, customer service, and other non-operating functions. | |
|
05 |
b |
Non-Operating Paid Work Time — Clock Hours | Enter the hours for all non-operating paid work time. This includes, but is not limited to, instructor premium for operator training, student training, accident reporting, witness, union functions, run selection, transportation administration, revenue vehicle movement control, ticketing and fare collection, customer service, and other non-operating functions. | |
|
Total Operating and Non-Operating Time | ||||
| 06 |
a |
Total Operating and Non-Operating Time — Dollars |
Auto-Calc field — cannot be edited. |
Total operating and non-operating time dollars equal to the sum of total operating time dollars and non-operating paid work time dollars from lines 04 and 05. The total wages paid to vehicle operators, conductors and other on-board crew should equal expenses for object class 501.01 operators’ salaries and wages on the Operating Expenses form (F-30). |
|
Saving the Operators’ Wages form (F-50) Click on the Save button at the bottom of the screen to save the form. Click on the Close button at the bottom of the screen to close the form without saving. | ||||
