2007 Annual Reporting Introduction

Overview
What Has Changed from Prior Year
Internet Reporting System Security
Detailed Instructions
Accessing Internet Reporting
NTD Report Structure
Home: The Annual Report Home Page
e-File: Sending Declarations, Waivers, Fixed Guiedway Requests and General Correspondence to NTD and Viewing Report Submission Stages
Report Stage
Waivers
Declarations
Other Agency Requests
Report Stage
Waivers, Declarations and Other Agency Requests
Forms: Providing Data to NTD
Monthly Ridership: Providing Ridership Data to NTD
Safety and Security: Providing Data about Incidents
Notes: Providing Additional Information
Issues: Validating Data
Printing a Form Report from a Form Screen
Reports: Viewing, Printing, and Exporting Reports to Assist in Preparing the NTD Report
Communications Summary: Viewing a History of Correspondence with NTD
Sys Admin: Changing Your Password
Help: Obtaining More Information
Tips for Using Internet Reporting
Navigating Between Screens
Saving a Form
Viewing, Printing and Exporting Reports

Identification form (B-10)
Overview
Public Transportation
Reporting Requirements and Thresholds
What Has Changed from Prior Year
Approach
Detailed Instructions
NTD ID
Identification Information
Are You A Recipient or Beneficiary of Urbanized Area Program Grans with Continuing Requirements?
Are You Requesting a Nine or Fewer Vehicles Waiver?
Organization Type
Institutional Structure
Demographic Information
Number of Vehicles Operated in Annual Maximum Service by Mode and Type of Service
Capital Investment for Mode not Currently in Service
Filing a Separate NTD Report
Line by Line Instructions
Contacts form (B-20)
Overview
Reporting Requirements and Thresholds
What Has Changed from Prior Year
Detailed Instructions
Contact Type: CEO
Contact Type: NTD Contact
Contact Type: Safety Contact
Contact Type: Security Contact
Line by Line Instructions
Contractual Relationship form (B-30)
Overview
Reporting Requirements and Thresholds
What Has Changed from Prior Year
Approach
Detailed Instructions
Contractual Relationship
Monetary Nature of Contractual Relationship
Contracted Service
Description of Demand Response Provider
Line by Line Instructions

Sources of Funds — Funds Expended and Funds Earned form (F-10)
Overview
Reporting Requirements and Thresholds
What Has Changed from Prior Year
Approach
Accrual Accounting
Funds Earned
Funds Expended (Applied to Operations or Capital)
Relationship of Funds Expended to Other NTD Forms
Transit Projects
Purchased Transportation
Bonds and Loans
In-Kind Services
Pass-Through Funds
Detailed Instructions
Directly Generated Funds by the Transit Agency
Funds Dedicated to Transit at their Source
Independent Political Entities
Local and State Government Sources
Federal Government Sources
Summary
Line by Line Instructions
Uses of Capital form (F-20)
Overview
Reporting Requirements and Thresholds
What Has Changed from Prior Year
Approach
Accrual Accounting
Relationship to Sources of Funds
Capital Maintenance Expenses
Purchased Transportation
Project Classification
Detailed Instructions
Guideway
Passenger Stations
Administrative Buildings
Maintenance Buildings
Revenue Vehicles
Service Vehicles
Fare Revenue Collection Equipment
Communications and Information Systems
Other
Line by Line Instructions
Operating Expenses form (F-30)
Overview
Reporting Requirements and Thresholds
What Has Changed from Prior Year
Approach
Accrual Accounting
Capital Maintenance Expenses
Cost Allocation
Vanpools
Vehicles Leases and Depreciation Costs
Detailed Instructions
Chart of Accounts for Modal Operating Expenses
Functions
Object Classes
Line by Line Instructions
Operating Expenses Summary form (F-40)
Overview
Reporting Requirements and Thresholds
What Has Changed from Prior Year
Approach
Funds Applied and Funds Not Applied
Detailed Instructions
Reconciling Items
Americans with Disabilities Act of 1990 Related Expenses
Line by Line Instructions
Operators' Wages form (F-50)
Overview
Reporting Requirements and Thresholds
What Has Changed from Prior Year
Approach
Operating Expense form (F-30) Relationship
Dollars and Clock Hours
Detailed Instructions
Operating Time
Non-Operating Paid Work Time
Line by Line Instructions

Service form (S-10)
Overview
Reporting Requirements and Thresholds
What Has Changed from Prior Year
Approach
Reporting by Time Period
Average Daily Totals
Average Weekday Time Periods
Annual Totals
Reporting for Rail and Non-Rail
Detailed Instructions
Maximum Service Vehicles
Periods of Service
Service Supplied
Key Service Supplied Concepts
Service Supplied (Non-Rail Modes) Instructions
Scheduled Fixed Route Services
Modes Using Ferryboat Service
Non-Scheduled Non-Fixed Route Services
Demand Response Service
Vanpool Service
Service Supplied (Rail Modes) Instructions
Service Consumed
Passenger Mile Data
Service Operated (Days)
Directional Route Miles
Line by Line Instructions
Fixed Guideway Segments form (S-20)
Overview
Reporting Requirements and Thresholds
What Has Changed from Prior Year
Approach
Guideway Classification
Directional Route Miles
Reporting Segments for Multiple Users and Modes
Modify Existing Segment Data
Add Pre-Existing and New Segment Data
Delete Segment Data
Detailed Instructions
Detailed Instructions for Bus Mode
Segment Code
Urbanized Area
Segment Name
Begins At
Ends At
Length
One-Way / Two-Way
Segment Type
Peak Level of Service
Safe Operation
Hours Prohibited
Enforced / Prohibited
Original Date of Revenue Service
Agency Revenue Service Start Date
Out of Revenue Service Date
Months Operated
Type of Service Claimed
NTD Agency Claiming Segment
Modify / Delete Segment Data
Directional Route Miles Summary
Line by Line Instructions for Bus Mode
Detailed Instructions for Trolleybus Mode
Segment Code
Urbanized Area
Segment Name
Begins At
Ends At
Length
One-Way / Two-Way
Hours Prohibited
Original Date of Revenue Service
Agency Revenue Service Start Date
Out of Revenue Service Date
Months Operated
Type of Service Claimed
NTD Agency Claiming Segment
Modify / Delete Segment Data
Directional Route Miles Summary
Line by Line Instructions for the Trolleybus Mode
Detailed Instructions for Rail, Ferryboat and Aerial Tramway Modes
Segment Code
Urbanized Area
Segment Name
Begins At
Ends At
Length
One-Way / Two-Way
Original Date of Revenue Service
Agency Revenue Service Start Date
Out of Revenue Service Date
Months Operated
Type of Service Claimed
NTD Agency Claiming Segment
Modify / Delete Segment Data
Directional Route Miles Summary
Line by Line Instructions for Rail, Ferryboat and Aerial Tramway Modes

Federal Funding Allocation Statistics form (FFA-10)
Overview
Urbanized Area Formula Program
Capital Program for Fixed Guideway Modernization
Reporting Requirements and Thresholds
What Has Changed from Prior Year
Approach
Serving an Other Than Urbanized Area or More than One Urbanized Area
Reporting Statistics among Urbanized Areas and Other Than Urbanized Areas
Bus Fixed Guideway Operations
Detailed Instructions
Urbanized Area Number
Urbanized Area Reporting Method
Urbanized Area Formula Program
Non-Fixed Guideway Modes
Fixed Guideway Modes
Bus Mode Operating on Fixed Guideway
Fixed / Non-Fixed Guideway Reporting Method
Capital Program for Fixed Guideway Modernization
Line by Line Instructions

Reporting Requirements and Thresholds
What Has Changed from Prior Year
Chief Executive Officer Certification
Overview
Overall Report
Federal Funding Allocation Data
Independent Auditor Statement for Financial Data
Independent Auditor Statement for Federal Funding Allocation Data
Passenger Mile Data
Unlinked Passenger Trip Data
Chief Executive Officer Certification form (D-10)
Line by Line Instructions
Independent Auditor Statements
Independent Auditor Statement of Financial Data
Overview
Suggested Format
Independent Auditor Statement for Federal Funding Allocation Data
Overview
Suggested Procedures
Suggested Format

NTD Glossary of Terms

List of Examples

Example 1 — Continuing Requirements
Example 2 — Nine or Fewer Vehicles Waiver Eligibility
Example 3 — Accrual Accounting
Example 4 — Cooperative Agreements
Example 5 — Purchased Transportation Services Reporting — Between Two NTD Reporters
Example 6 — Purchased Transportation Services Reporting — Transit Agency Z (Vehicles Purchased for Seller)
Example 7 — Purchased Transportation Services Reporting — Transit Agency X (User-side Subsidy Program)
Example 8 — Purchased Transportation Services Reporting — Transit Agency Y (Brokerage System)
Example 9 — Reporting Net Contract Expenditures by Buyer
Example 10 — Reporting Funding Sources
Example 11 — Reporting Net Funds for Bonds
Example 12 — Reporting Principal and Interest Payments for Loans
Example 13 — Reporting Project Need Classification
Example 14 — Reporting Predominant Use
Example 15 — Allocating Joint Expenses
Example 16 — Accounting for an Operator's Time and Cost
Example 17 — Reporting Maintenance Facilities
Example 18 — Calculating Lane Miles
Example 19 — Reporting Total Mileage during Period and Average Lifetime Mileage per Active Vehicle
Example 20 — Computing Average Daily Data
Example 21 — Computing Average Weekday Passenger Car Revenue Miles and Passenger Miles by Time Period
Example 22 — Computing Annual Total Data
Example 23 — Calculating Vehicle Revenue and Vehicle Hours and Miles for Peak Periods
Example 24 — Calculating Actual Train and Passenger Car Statistics
Example 25 — Using Average Trip Length to Estimate Passenger Mile Data
Example 26 — Minimum Speed Requirements — HOV and HO/T Lanes
Example 27 — Work Hours and Prorated Person Hours
Example 28 — Revenue Vehicle System Failure Reporting
Example 29 — Compressed Natural Gas Conversion
Example 30 — Reporting Options
Example 31 — Reporting Statistics for Urbanized Areas and Non-Urbanized Areas
Example 32 — Independent Auditor Statement for Financial Data — Suggested Format
Example 33 — Independent Auditor Statement for Federal Funding Allocation Data — Suggested Format

Exhibit 1 — FY 2007 Reporting Changes and Highlights
Exhibit 2 — Summary of NTD Reporting Requirements
Exhibit 3 — NTD Annual Reporting Timeline
Exhibit 4 — NTD Contact Information
Exhibit 5 — NTD Agency Reporting Timeline
Exhibit 6 — Reference Documents
Exhibit 7 — Issue Status
Exhibit 8 — Contractual Relationship Reporting
Exhibit 9 — Assignment of Expense Object Classes to Allocation Variables
Exhibit 10 — Assignment of Expense Object Classes to Allocation Variables
Exhibit 11 — Time Classification Equivalency
Exhibit 12 — Right-of-Way Reporting Categories – Bus and Trolleybus
Exhibit 13 — Right-of-Way Reporting for Operations and Construction on the Transit Way Mileage form (A-20), Service form (S-10) and Fixed Guideway Segment Worksheet (S-20)
Exhibit 14 — Requirements for Weekday Periods
Exhibit 15 — Vehicles Operated in Maximum Service and Vehicles Available in Maximum Service
Exhibit 16 — Trains in Operation and Passenger Cars in Operation
Exhibit 17 — Accounting for Miles and Hours for Bus Service
Exhibit 18 — Accounting for Miles and Hours for Demand Response Service
Exhibit 19 — Accounting for Miles and Hours for Rail Service
Exhibit 20 — Mandatory Year Criteria for Sampling Passenger Miles
Exhibit 21 — Passenger Mile Chief Executive Officer Certification Requirements
Exhibit 22 — Guidelines for Determining Whether an Individual is an Employee
Exhibit 23 — Employee Operating Labor Classifications — Chapter 6 of Uniform System of Accounts
Exhibit 24 — Compressed Natural Gas Conversion Factors
Exhibit 25 — Federal Funding Allocation Statistics Form Corresponding Data
Exhibit 26 — Annual Declaration Requirements
Exhibit 27 — Federal Funding Allocation Data Review — Suggested Procedures

Viewing the 2007 Reporting Manual in PDF Format
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Downloading Instructions
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Printing Instructions
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2007 Reporting Manual
.pdf      Table of Contents
.pdf      Introduction
.pdf      Internet Reporting
.pdf      Basic Information Module
.pdf      Financial Module
.pdf      Asset Module
.pdf      Service Module
.pdf      Resource Module
.pdf      Federal Funding Allocation Statistics Module
.pdf      Declarations

.pdf      Auditor's Help Sheet for the IAS-FFA
.pdf      Auditor's Help Sheet for the IAS-FD
.pdf      Glossary of NTD Terms

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