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National Transit Database
2019 Policy Manual
FULL REPORTING
2019 NTD Policy Manual
TABLE OF CONTENTS
List of Exhibits ............................................................................................................ vii
Acronyms and Abbreviations ...................................................................................... x
Report Year 2019 Policy Changes and Reporting Clarifications .............................. 1
Introduction ................................................................................................................... 8
The National Transit Database ................................................................................... 9
History .................................................................................................................... 9
NTD Data.............................................................................................................. 10
Data Use and Funding .......................................................................................... 14
Failure to Report ................................................................................................... 16
Inaccurate Data .................................................................................................... 17
Standardized Reporting Requirements ..................................................................... 17
Reporting Due Dates ............................................................................................ 17
Data Validation ..................................................................................................... 19
Financial Data Requirements ............................................................................... 20
Service Data Requirements .................................................................................. 23
General Data Formatting Rules ............................................................................ 23
Reporting Rules and Regulations ......................................................................... 24
Reporter Types ......................................................................................................... 24
Urban Reporters ................................................................................................... 24
Rural Reporters .................................................................................................... 25
State DOT Reporting Structure ............................................................................. 26
Transit Asset Management (TAM) Reporters ....................................................... 29
Voluntary Reporters .............................................................................................. 30
Continuing Grant Requirements ........................................................................... 30
Transit Agency Profile Requirements........................................................................ 31
Basic Information (Form P-10) .............................................................................. 31
Table of Contents — i
2019 NTD Policy Manual
Modes and Types of Service (Form P-20) ............................................................ 33
Reporter Users (Form P-30) ................................................................................. 42
Reportable Segments (Form P-40) ....................................................................... 42
Segment Requests ............................................................................................... 53
Basic Agency Information Requirements ................................................................. 54
Identification (Form B-10) ......................................................................................... 55
Organization Types............................................................................................... 55
Demographic Data ................................................................................................ 57
Contractual Relationship Data Requirements (Form B-30) ....................................... 59
Competitively Bid vs. Negotiated Agreements ...................................................... 59
Purchased Transportation Fare Revenues ........................................................... 60
Reporting Contract Data for Vanpools .................................................................. 60
Capital Leasing Expenses .................................................................................... 61
Direct Payment ..................................................................................................... 61
Contract Cost ........................................................................................................ 61
Other Costs Incurred by the Buyer ....................................................................... 62
Key Relationships Between Forms ....................................................................... 62
Financial Data Requirements ..................................................................................... 64
What to Report .......................................................................................................... 65
Fully Allocated Costs ............................................................................................ 66
How to Record and Report Financial Accounts......................................................... 67
Allocating Costs .................................................................................................... 67
Direct vs. Shared Costs ........................................................................................ 68
Bonds and Loans .................................................................................................. 70
Funding Sources (Form F-10) ................................................................................... 71
Directly Generated Funds ..................................................................................... 72
Public Funding Relationships ............................................................................... 79
Local and State Government Sources .................................................................. 80
Federal Government Sources............................................................................... 81
ii — Table of Contents
2019 NTD Policy Manual
Non-Added Revenues .......................................................................................... 86
Capital Expenses (Form F-20) .................................................................................. 87
Project Classes ..................................................................................................... 88
Project Categories ................................................................................................ 90
Predominant Use .................................................................................................. 94
Purchased Transportation .................................................................................... 94
How to Collect and Report Financial Data: Full Reporter Requirements .................. 95
Operating Expenses: USOA Functions and Object Classes (Form F-30)............. 95
Operating Expenses: USOA Object Classes — Reconciling Items (Form F-40) 103
Non-Public Transportation Expenses ................................................................. 104
Operating Expenses: Purchased Transportation (Contracted Services)............. 104
USOA Object Classes: Financial Statement (Form F-60) ................................... 107
Service Data Requirements (Form S-10 & MR-20) ................................................. 115
Service Supplied ..................................................................................................... 116
Revenue Service ................................................................................................ 116
Deadhead ........................................................................................................... 117
Actual Service Data ............................................................................................ 118
Vehicles Available for Annual Maximum Service ................................................ 123
Vehicles Operated in Annual Maximum Service ................................................. 124
Scheduled Service .............................................................................................. 126
Charter Service ................................................................................................... 129
School Bus Service............................................................................................. 129
Volunteer Service ............................................................................................... 129
Service Consumed.................................................................................................. 130
Unlinked Passenger Trips................................................................................... 130
Sponsored Service ............................................................................................. 131
Passenger Miles Traveled .................................................................................. 132
Collecting Service Consumed Data .................................................................... 132
Service Operated .................................................................................................... 139
Table of Contents — iii
2019 NTD Policy Manual
Days Operated ................................................................................................... 139
Peak Periods ...................................................................................................... 140
Directional Route Miles, Fixed Guideway, and High Intensity Busway ............... 143
Monthly Ridership Reporting (Form MR-20) ........................................................... 144
Unlinked Passenger Trips................................................................................... 144
Actual Vehicle (Passenger Car) Revenue Hours ................................................ 145
Actual Vehicle (Passenger Car) Revenue Miles ................................................. 145
Monthly Vehicles Operated in Maximum Service (VOMS).................................. 145
Safety Data Requirements ........................................................................................ 146
Asset Inventory Data Requirements ........................................................................ 147
Transit Asset Management Performance Measure Targets (Form A-90) ............... 148
Capital Responsibility ......................................................................................... 149
Performance Target Categories.......................................................................... 149
Agency Tiers ....................................................................................................... 151
Group Plan Sponsors ......................................................................................... 152
Transit Agency Facilities ......................................................................................... 152
Station Criteria .................................................................................................... 152
Stations and Maintenance Facilities (Form A-10) ............................................... 153
Transit Asset Management Facilities Inventory (Form A-15) .............................. 157
Transit Way Mileage (Form A-20) ........................................................................... 170
Right-of-Way Classes ......................................................................................... 170
Guideway, Power and Signal Equipment, and Track (Rail Modes)..................... 172
Vehicles, Maintenance, and Fuel ............................................................................ 179
Revenue Vehicle Inventory Data (Form A-30) .................................................... 180
Service Vehicle Inventory (Form A-35) ............................................................... 198
Resource Data Requirements .................................................................................. 202
Employees (Form R-10) .......................................................................................... 203
Type of Employees ............................................................................................. 203
iv — Table of Contents
2019 NTD Policy Manual
Employee Work Hours and Actual Person Counts ............................................. 204
Labor Classification ............................................................................................ 207
Maintenance Performance (Form R-20) ................................................................. 208
Major Mechanical System Failures ..................................................................... 208
Other Mechanical System Failures ..................................................................... 209
Federal Funding Data Requirements ....................................................................... 212
Reporting Federal Funding Allocation Data (Form FFA-10) .................................... 213
NTD Serve Rules .................................................................................................... 213
Serving an Area .................................................................................................. 213
Commuter Service Federal Funding Allocation .................................................. 217
Reporting Allocation Methods ................................................................................. 218
Federal Funding Data for Fixed Guideway and High Intensity Busway .................. 219
Multiple Operators or Types of Service on FG/HIB Segments............................ 219
Fixed Guideway & High Intensity Busway in the State of Good Repair Program 219
Reporting Fixed Guideway and High Intensity Busway for Bus Modes .............. 220
Reporting Example ............................................................................................. 220
Declarations and Requests ...................................................................................... 222
CEO Certification (Form D-10) ................................................................................ 223
Certification Requirements ................................................................................. 223
Waivers ................................................................................................................... 227
Waiver Types ...................................................................................................... 227
Auditor Statements ................................................................................................. 228
Independent Auditor Statement for Financial Data ............................................. 229
Independent Auditor Statement for Federal Funding Allocation Data ................. 230
Requests ................................................................................................................. 237
Fiscal Year End Change Requests ..................................................................... 237
Extension Requests ............................................................................................ 237
Fixed Guideway and High Intensity Busway Requests ....................................... 238
Special Requests ................................................................................................ 242
Table of Contents — v
2019 NTD Policy Manual
Appendix A:
Audit Templates .............................................................................A-244
Appendix B:
Asset Codes ...................................................................................B-248
Appendix C:
APC Certification Checklist ..........................................................C-255
Appendix D:
Vanpool Questionnaire .................................................................D-257
Appendix E: Shared Mobility Partnerships with TNCs ..................................... E-260
vi — Table of Contents
2019 NTD Policy Manual
LIST OF EXHIBITS
Exhibit 1: 49 U.S.C. §5335 National Transit Database .................................................. 10
Exhibit 2: Public Transportation ..................................................................................... 11
Exhibit 3: Funding Sources (2017) ................................................................................ 14
Exhibit 4: Annual Reporting Deadlines .......................................................................... 18
Exhibit 5: Monthly Report Due Dates ............................................................................ 18
Exhibit 6: Subrecipient with Different Fiscal Year .......................................................... 19
Exhibit 7: Accrual Accounting ........................................................................................ 21
Exhibit 8: CEO Certification and Independent Auditor Review Requirements ............... 22
Exhibit 9: Urban Reporter Types ................................................................................... 25
Exhibit 10: State DOT and Subrecipient Reporter Types .............................................. 27
Exhibit 11: Urban and Rural Recipients......................................................................... 28
Exhibit 12: TAM-Only Reporter Types ........................................................................... 30
Exhibit 13: Continuing Grant Requirements .................................................................. 31
Exhibit 14: Rail and Non-Rail Modes ............................................................................. 33
Exhibit 15: Calculating Directional Route Miles ............................................................. 43
Exhibit 16: Bus Modes: Calculating Length and Directional Route Miles ...................... 46
Exhibit 17: Rail Modes: Calculating Length and Directional Route Miles ...................... 47
Exhibit 18: Segment Types ........................................................................................... 49
Exhibit 19: LOS Used to Describe Peak Periods........................................................... 51
Exhibit 20: Segment Examples That Meet Safe Operation Requirements .................... 52
Exhibit 21: Segment Examples That Do Not Meet Safe Operation Requirements ........ 52
Exhibit 22: Urbanized Areas .......................................................................................... 57
Exhibit 23: Relationship of B-30 Data to Other Forms ................................................... 63
Exhibit 24: Expense Types ............................................................................................ 65
Exhibit 25: How to Report Grant Funds ......................................................................... 66
Exhibit 26: Reporting Loans .......................................................................................... 71
Exhibit 27: Ferryboat Services ...................................................................................... 74
List of Exhibits — vii
2019 NTD Policy Manual
Exhibit 28: How to Report by Project Class ................................................................... 89
Exhibit 29: Reporting Predominant Use: Primary Reason ............................................. 94
Exhibit 30: Full Reporter Agencies: Accounting for Contractor’s Profit ........................ 105
Exhibit 31: Organization Types that Report Assets and Liabilities .............................. 107
Exhibit 32: Miles and Hours for Bus (MB, CB, RB) Services ....................................... 120
Exhibit 33: Miles and Hours for Demand Response Services ..................................... 121
Exhibit 34: Miles and Hours for Rail Services.............................................................. 122
Exhibit 35: VOMS and VAMS: Non-Rail Modes .......................................................... 124
Exhibit 36: VOMS and VAMS: Rail Modes .................................................................. 125
Exhibit 37: Computing Average Daily Schedule Data: Bus ......................................... 128
Exhibit 38: Computing Average Daily Schedule Data: Demand Response ................. 128
Exhibit 39: Sampling Cycle Requirements .................................................................. 137
Exhibit 40: Full Reporters: Using Average Trip Length to Estimate PMT Data............ 138
Exhibit 41: Full Reporters: Average Weekday Schedule Data .................................... 141
Exhibit 42: Classifying Vehicle Trips by Period ........................................................... 142
Exhibit 43: Transit Asset Management Performance Targets ..................................... 148
Exhibit 44: Transit Asset Management Performance Targets ..................................... 150
Exhibit 45: Reporting Passenger Stations ................................................................... 153
Exhibit 46: Facility Size ............................................................................................... 156
Exhibit 47: Shared General Purpose Maintenance Facilities....................................... 156
Exhibit 48: Private Modes............................................................................................ 158
Exhibit 49: Administrative and Maintenance Facility Types ......................................... 161
Exhibit 50: Passenger and Parking Facility Types ...................................................... 164
Exhibit 51: TERM Scale .............................................................................................. 168
Exhibit 52: Calculating Lane Miles .............................................................................. 171
Exhibit 53: Calculating Lane Miles and Guideway Classifications ............................... 172
Exhibit 54: Reporting Track Miles ................................................................................ 173
Exhibit 55: Calculating Track Miles.............................................................................. 178
Exhibit 56: Reporting Performance Restrictions .......................................................... 179
viii — List of Exhibits
2019 NTD Policy Manual
Exhibit 57: Active and Inactive Vehicles ...................................................................... 184
Exhibit 58: Year of Manufacture vs. Model Year ......................................................... 185
Exhibit 59: Revenue Vehicle Default Useful Life Benchmarks .................................... 188
Exhibit 60: Manufacturer vs. Model ............................................................................. 191
Exhibit 61: Total Miles and Average Lifetime Mileage per Active Vehicle ................... 192
Exhibit 62: Compressed Natural Gas Conversion Factors .......................................... 195
Exhibit 63: Compressed Natural Gas Conversion ....................................................... 196
Exhibit 64: VP Estimating Fuel Usage and Cost ......................................................... 197
Exhibit 65: Service Vehicle Default Useful Life Benchmarks ....................................... 200
Exhibit 66: Who is an Employee? ................................................................................ 204
Exhibit 67: Hours Worked............................................................................................ 205
Exhibit 68: Work Hours and Allocated Person Count .................................................. 206
Exhibit 69: Revenue Vehicle System Failure............................................................... 209
Exhibit 70: Examples of Revenue Vehicle System Failure .......................................... 210
Exhibit 71: Service in One Area .................................................................................. 214
Exhibit 72: Service in Two Areas: Urbanized Area to Urbanized Area ........................ 215
Exhibit 73: Service in Three Areas: Two Urbanized Areas and a Rural Area .............. 216
Exhibit 74: Service in Two Areas: Urban and Rural Trips............................................ 217
Exhibit 75: FG/HIB Segments ..................................................................................... 220
Exhibit 76: CEO Certification Requirements................................................................ 224
Exhibit 77: Federal Funding Allocation Data Review Suggested Procedures ............. 232
List of Exhibits — ix
2019 NTD Policy Manual
ACRONYMS AND ABBREVIATIONS
ADA
Americans with Disabilities Act
AIM
Asset Inventory Module
APC
Automatic Passenger Counter
AVL
Automatic Vehicle Locator
BTU
British Thermal Unit
CBIP
Coordinated Border Infrastructure Program
CEO
Chief Executive Officer
CFR
Code of Federal Regulations
CMAQ
Congestion Mitigation and Air Quality Improvement Program
DO
Directly Operated
DOT
Department of Transportation
DRM
Directional Route Miles
FARE
Uniform Financial Accounting and Reporting Elements
FASB
Financial Accounting Standards Board
FAST Act
Fixing America’s Surface Transportation Act
FFA
Federal Funding Allocation
FFY
Federal Fiscal Year
FG
Fixed Guideway
FHWA
Federal Highway Administration
FLHP
Federal Lands Highways Program
FTA
Federal Transit Administration
FY
Fiscal Year
FYE
Fiscal Year End
GAAP
Generally Accepted Accounting Principles
GASB
Governmental Accounting Standards Board
HIB
High Intensity Busway
HO/T
High Occupancy Toll
x — Acronyms and Abbreviations
2019 NTD Policy Manual
HOV
High Occupancy Vehicle
HVAC
Heating, Ventilation, and Air Conditioning
IAS-FD
Independent Auditor Statement for Financial Data
IAS-FFA
Independent Auditor Statement for Federal Funding Allocation Data
JARC
Job Access/Reverse Commute
LOS
Level of Service
MAP-21
Moving Ahead for Progress in the 21st Century Act
MOU
Memorandum of Understanding
MPO
Metropolitan Planning Organization
MR
Monthly Ridership
NFG
Non-Fixed Guideway
NHS
National Highway System
NTD
National Transit Database
OE
Operating Expense
OMB
Office of Management and Budget
PMT
Passenger Miles Traveled
PT
Purchased Transportation
RGPT
Rural General Public Transit
ROW
Right-of-Way
STIC
Small Transit Intensive Cities
STP
Surface Transportation Program
TAM
Transit Asset Management
TCSP
Transportation, Community, and System Preservation Program
TERM
Transit Economic Requirements Model
TOS
Types of Service
TTP
Tribal Transit Program
U.S.C.
United States Code
ULB
Useful Life Benchmark
UMTA
Urban Mass Transportation Administration
Acronyms and Abbreviations — xi
2019 NTD Policy Manual
UPT
Unlinked Passenger Trips
USOA
Uniform System of Accounts
UZA
Urbanized Area
VAMS
Vehicles Available in Maximum Service
VIN
Vehicle Identification Number
VOMS
Vehicles Operated in Maximum Service
VRH
Vehicle Revenue Hours
VRM
Vehicle Revenue Miles
xii — Acronyms and Abbreviations
2019 NTD Policy Manual
REPORT YEAR 2019 POLICY CHANGES AND
REPORTING CLARIFICATIONS
Update Description
Type
Form(s)
Affected
Found in
Manual
Reporting Eligibility for Commuter
Service
Clarification
-
p. 12
Reporting Eligibility for Evacuation
Service
Clarification
-
p. 12
Reporting Eligibility for Temporary
Bus Bridge
Clarification
S-10
p. 143
Reporting Eligibility for Passenger
Stations (Station Criteria)
Clarification
A-10, A-15
p. 152
Reporting Eligibility for Incidentally
Used Facilities
Clarification
A-15
p. 157
Reporting Eligibility for Parking
Facilities
Clarification
A-15
p. 157
Square Footage Requirement for
Platforms
Clarification
A-15
p. 157
Ferryboat Terminal Category (A-15)
New attribute
for existing
element
A-15
p. 167
Condition Assessments Completed
after Fiscal Year End
Clarification
A-15
p. 168
Condition Assessment for Facilities
under Construction
Clarification
A-15
p. 168
Reporting Track Miles for Guideway
Clarification
A-20
p. 173
Power and Signal Substation as
Multiple Units
Clarification
A-20
p. 174
Guideway Constructed across Age
Groups
Clarification
A-20
p. 174
Report Year 2019 Policy Changes and Reporting Clarifications — 1
2019 NTD Policy Manual
Update Description
Type
Form(s)
Affected
Found in
Manual
Special Trackwork Descriptions
Change to
required data
elements
A-20
p. 175
Autonomous Vehicles Checkbox
New required
data element
A-30
p. 189
Types of Revenue Vehicle Renewal
Clarification
A-30
p. 190
Safety Equipment on Rail Transit
Vehicles
New required
data element
A-30
p. 193
Non-Dedicated Service Vehicle
Requirement
Clarification
A-35
p. 198
Service Vehicle Description Update
Clarification
A-35
p. 198
Service Vehicle Estimated Cost
Clarification
A-35
p. 200
Reporting APC Data Collection
Method on D-10
New required
data element
D-10
p. 226
Reporting Eligibility for TNC Service
Clarification
-
p. E-260
(rail modes
only)
Reporting Eligibility for Commuter Service
FTA considers service to be commuter service if at least 50 percent of passengers make
a return trip on the same day across all service runs for one year. FTA has updated the
survey criteria for this policy as shown in the “Introduction: NTD Data: Public
Transportation: Intercity Service” section of this manual.
Reporting Eligibility for Evacuation or Disaster Service
Transportation service provided in direct response to a natural disaster or as part of an
evacuation effort is not regular and continuing, so is not public transportation. It is not
considered atypical service. Financial and service data for this type of service should not
be included in NTD reporting.
2 — Report Year 2019 Policy Changes and Reporting Clarifications
2019 NTD Policy Manual
Reporting Eligibility for Temporary Bus Bridge Service
FTA has clarified that when one reported mode provides substitute service for another
reported mode, agencies report the service and financial data under the mode providing
the service. When a temporary bus bridge uses a new mode or type of service, the
reporting agency is not required to add it to the NTD report. However, the agency may
add the mode in order to receive credit in the FTA formula apportionment programs. If
added, the agency must report according to all requirements set forth in this manual.
Reporting Eligibility for Service Provided by Transportation Network
Companies (TNC)
FTA has clarified that agencies reporting to the NTD and contracting with a Transportation
Network Company (TNC) for on-demand, shared mobility service must include data for
this service in their NTD report provided that it meets the definition of public transportation
as codified in 49 U.S.C. §5302(14) and is operated as Purchased Transportation as
defined in this manual. Please consult Appendix E: Shared Mobility Partnerships with
TNCs for more information.
A-10 and A-15: Station Criteria
FTA has aligned the criteria that define Passenger Stations with available Passenger
Station types on the Transit Asset Management (A-15) form. Specifically, FTA has
clarified that to be reported as a passenger facility, a building no longer needs to be
enclosed, but a significant structure must be present. NTD reporters should take care to
update both A-10 and A-15 forms accordingly.
A-15: Acceptable Range for Date of Condition Assessment
FTA has clarified that agencies may report condition assessments for a facility that
occurred after the agency Fiscal Year End but before the annual reporting deadline.
Agencies should continue to report condition assessments made before Fiscal Year End
for a given report year, as applicable.
A-15: Passenger Parking Facilities
Transit agencies are required to inventory all passenger facilities used in revenue service,
including passenger stations and passenger parking facilities, regardless of capital
responsibility.
Report Year 2019 Policy Changes and Reporting Clarifications — 3
2019 NTD Policy Manual
A-15: Square Footage for At-Grade Facilities
FTA has clarified that platform area is included in Square Footage for At-Grade Facilities.
A-15: Ferryboat Terminal Category
The category “Ferryboat Terminal” has been added as a Passenger Facility Type on form
A-15. Ferryboat (FB) mode providers should update any previously reported ferryboat
terminal facilities as applicable.
A-15: Incidentally Used Administrative and Maintenance Facilities
Administrative and Maintenance facilities must only be inventoried on form A-15 if the
agency has capital responsibility for the facility and the transit use is greater than
incidental. Use is incidental when 50 percent or less of the facility's physical space is
dedicated to the provision of public transportation service. For maintenance facilities,
agencies may use the number of transit vehicles serviced in the facility compared to the
total number of vehicles serviced to estimate this percentage.
A-15: Condition Assessment for Facilities under Construction
Agencies are not required to report condition assessments for facilities or stations that
are under construction. A condition assessment is not required until construction is
complete. Agencies must inventory existing facilities that are under construction if they
are still using them in revenue service.
A-20: Reporting Track Miles for Guideway
FTA has clarified that linear miles should no longer be used to report guideway elements
in the Guideway section of the A-20 form. For consistency, all reporters must report track
miles. Reporters may report the age of guideway using track miles or a percent of total
track miles. Track miles is cumulative length in miles of all track—including multiple track
railways over the same area. This should represent the total length of all laid track.
A-20: Special Trackwork Definitions
FTA has defined each special trackwork asset that appears on form A-20. Additionally,
FTA has removed half grand-union from the form and has added three new data elements
for which reporters must provide a total number: slip switch, rail crossing, and lapped
turnout.
4 — Report Year 2019 Policy Changes and Reporting Clarifications
2019 NTD Policy Manual
A-20: Reporting Guideway Elements Constructed across Age Groups
FTA has clarified that if the period of construction of a guideway element spanned two
age groups (e.g., across two decades), agencies should determine a reasonable and
consistent split between the two age groups and report accordingly. If there is no
reasonable basis for a split, the age group should reflect the end date of construction.
A-20: Power and Signal Substations Functioning as One Unit
FTA has clarified that several units (buildings) that act as part of the same substation
should be reported as one substation on form A-20.
A-30: Types of Last Renewal
FTA has removed Mid-Life Power Train Overhaul as a Type of Last Renewal. FTA has
added descriptions of Mid-Life Vehicle Overhaul and Life-Extending Rebuild for clarity, as
follows:
•
Mid-Life Vehicle Overhaul is the systematic replacement or upgrade of vehicle
systems with a useful life less than the useful life of the entire vehicle in a
programmed manner. Overhaul is performed as a planned or concentrated
preventive maintenance activity and is intended to enable the vehicle to perform
to the end of the original useful life.
•
Life-Extending Rebuild is a capital activity associated with rolling stock that
occurs at or near the end of a unit of rolling stock’s useful life. This results in an
extended useful life for the unit consistent with the extent of the rebuild.
A-30: Reporting Autonomous Vehicle Fleets
FTA has defined an autonomous vehicle as a “vehicle capable of performing all driving
functions without human input under certain conditions.” Agencies must identify each
revenue vehicle fleet that meets this condition on form A-30.
Report Year 2019 Policy Changes and Reporting Clarifications — 5
2019 NTD Policy Manual
A-30: Reporting Safety Equipment for Rail Vehicle Fleets
FTA will now require the following data points for all rail transit vehicle fleets available for
revenue service:
•
Number of fleet vehicles with event data recorders based on IEEE 1482.1
standard;
•
Number of fleet vehicles with emergency Lighting System Design based on APTA
RT-S-VIM-20-10 standard;
•
Number of fleet vehicles with emergency signage based on APTA RT-S-VIM-02110 standard;
•
Number of fleet vehicles with low-location Emergency Path Marking based on
APTA RT-S-VIM-022-10 standard.
A-35: Reporting Service Vehicle Non-Dedicated Fleets
FTA has clarified that if an agency uses service vehicles that are pulled from a nondedicated pool of agency-owned vehicles that are not specific (or assigned) to transit, the
agency should report a representative sample fleet of vehicles they typically use to
support service. This requirement is consistent with reporting non-dedicated revenue
vehicle fleets.
A-35: Service Vehicle Fleet Estimated Cost
FTA has clarified that the intent of the Estimated Cost field on the A-35 is to capture the
cost of a comparable fleet. A reasonable estimate of Estimated Cost will reflect the current
asset type, allowing for moderate increases in cost due to inflation or improvements in
technology. The field should not reflect planning but rather actual current estimated cost.
If no recent cost estimate has been developed, an agency should report the original cost
of the asset.
A-35: Service Vehicle Description
FTA has updated the language used to describe service vehicles for clarity as follows:
•
Service vehicles must be self-propelled and either road-worthy or major pieces of
construction equipment to be reportable to the NTD.
6 — Report Year 2019 Policy Changes and Reporting Clarifications
2019 NTD Policy Manual
D-10: Identifying Modes Using Automatic Passenger Counters for
Data Collection
FTA will now require all agencies to indicate if they used Automatic Passenger Counters
(APCs) to collect Unlinked Passenger Trips (UPT) and/or Passenger Miles Traveled
(PMT) for NTD reporting on the CEO Certification (D-10) form. Agencies must also report
their method for using APC data to generate NTD figures. Please see the D-10 section
for more detail.
Report Year 2019 Policy Changes and Reporting Clarifications — 7
2019 NTD Policy Manual
INTRODUCTION
The National Transit Database
An overview of the National Transit Database history,
legislative basis, and purpose
Standardized Reporting Requirements
A summary of uniform reporting requirements, rules,
and regulations
Reporter Types
An overview of reporter types for FTA Chapter 53
funding recipients and beneficiaries
Transit Agency Profile Requirements
An explanation of transit agency identifying
information, modes and types of services, reporter
users, reportable segments, and segment requests
8 — Introduction
2019 NTD Policy Manual
The National Transit Database
History
In 1964, President Lyndon B. Johnson signed the Urban Mass Transit Act into law,
creating the Urban Mass Transportation Administration (UMTA). During the next ten
years, UMTA provided capital assistance to public agencies to replace overage transit
assets and to purchase the assets of failing private transit companies.
In 1974, Congress established the National Transit Database (NTD) program to collect
financial, operating, and asset information on transit agencies. Congress based the NTD
program on the Uniform Financial Accounting and Reporting Elements (FARE), a project
initiated by the transit industry and funded by the UMTA. The NTD has become the
Nation’s primary source of information on transit agencies.
Since the early 1980s, Congress has apportioned billions of dollars in funding annually
using data reported to the NTD. In 1991, UMTA was renamed the Federal Transit
Administration (FTA).
Legislative Requirement
Congress requires agencies to report to the NTD if they receive or benefit from Urbanized
Area Formula Grants (§5307) or Formula Grants for Rural Areas (§5311). In addition, all
recipients and subrecipients of Chapter 53 funds that own, operate, or manage public
transportation capital assets are required to develop and implement transit asset
management (TAM) plans. Transit providers are required to set performance targets for
their capital assets based on the state of good repair measures and report their targets,
as well as information related to the condition of their capital assets, to the NTD. The FTA
submits annual NTD reports that summarize transit service, asset, and safety data to
Congress for review and use. The legislative requirement for the NTD can be found in
Title 49 United States Code (U.S.C.) §5335(a):
Introduction — 9
2019 NTD Policy Manual
Exhibit 1: 49 U.S.C. §5335 National Transit Database
(a) NATIONAL TRANSIT DATABASE — To help meet the needs of individual public
transportation systems, the United States Government, State and local
governments, and the public for information on which to base public transportation
service planning, the Secretary shall maintain a reporting system, using uniform
categories to accumulate public transportation financial, operating, and asset
condition information and using a uniform system of accounts. The reporting and
uniform systems shall contain appropriate information to help any level of
government make a public-sector investment decision. The Secretary may request
and receive appropriate information from any source.
(b) REPORTING AND UNIFORM SYSTEMS — The Secretary may award a grant
under section 5307 or 5311 only if the applicant, and any person that will receive
benefits directly from the grant, are subject to the reporting and uniform systems.
(c) DATA REQUIRED TO BE REPORTED — The recipient of a grant under this
chapter shall report to the Secretary, for inclusion in the National Transit Database,
any information relating to a transit asset inventory or condition assessment
conducted by the recipient.
NTD Data
Through the NTD, FTA collects annual financial, asset, and operating information from
public transportation agencies across the country. In the Annual Report, agencies provide
a summary of transit characteristics, including financial, operating, and asset statistics.
Agencies that file as Full Reporters must also report monthly operating and safety
statistics.
For more information on reporter types, please see the “Introduction: Reporter Types”
section of this manual.
Public Transportation
Legislation establishes the NTD as a source of information on public transportation. The
term “public transportation” (also referred to as “transit” or “mass transportation”) is
defined by law at 49 U.S.C. §5302(14), as follows:
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Exhibit 2: Public Transportation
(A)
means regular, continuing shared-ride surface transportation services that are
open to the general public or open to a segment of the general public defined by age,
disability, or low income; and
(B)
does not include —
(i) intercity passenger rail transportation provided by the entity described in chapter
243 1 (or a successor to such entity);
(ii) intercity bus service;
(iii) charter bus service;
(iv) school bus service;
(v) sightseeing service;
(vi) courtesy shuttle service for patrons of one or more specific establishments; or
(vii) intra-terminal or intra-facility shuttle services.
Transit agencies report data for all public transportation services they provide, including
complementary paratransit services required by the Americans with Disabilities Act (ADA)
of 1990. ADA services must be shared-ride to be considered public transportation.
Transit must be open to the public and comply with the provisions of the ADA. The NTD
excludes services that are only open to specific groups of people, except for segments of
the general public defined by age, disability, or low income.
The FTA does not consider the following services public transportation:
•
A bus system sponsored by a university that is only open to students, faculty, and
staff of the university and not the general public;
•
A program sponsored by an employer that provides services for only its employees
and not for the general public;
•
An Automated Guideway system in an airport that only provides service to
customers of the airport (e.g., a terminal to terminal tram);
•
A charter service. In accordance with FTA Charter Rule, agencies cannot report
any service reported to FTA charter registration website as public transportation;
Chapter 243 describes the National Railroad Passenger Corporation, operating under
the business name Amtrak.
1
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•
A sightseeing service that an agency provides primarily for the enjoyment of sights
and sounds during the ride or for enjoyment of the ride itself and that may include
narration and round trips without disembarking the vehicle;
•
Evacuation of people from a disaster area.
Intercity Service
Commuter Rail, Commuter Bus, and ferry services with maximum one-way trip times
exceeding 90 minutes may be intercity service. Before beginning to report such a service
to the NTD, the operator should conduct a survey to demonstrate that at least 50 percent
of passengers make a return trip on the same day across all service runs for one year.
FTA may also request this survey from services with characteristics that suggest the
intent is not to serve passengers who make a return trip on the same day.
The service operator does not have to survey every passenger; it may conduct a sample
survey. The survey must meet the following requirements:
1. The agency must conduct the survey over a 12-month period to account for
seasonal variations in passenger behavior.
2. The agency must include the entire length of each route in the survey, including all
times of day and all days of the year.
3. If sampling by passengers, each passenger for the entire year must be given an
equal chance of selection. If sampling by vehicle operations, each vehicle
operation for the entire year must be given an equal chance of selection, weighted
by the anticipated passenger count on each vehicle. If any other strata are used in
the sample design, each stratum must meet FTA's requirements.
4. For the purpose of calculating return trips, a passenger making a single round trip
in a given day cannot be surveyed twice for inclusion in the final calculation. The
calculation establishing whether 50 percent of riders make a same-day round trip
must be calculated as:
Where
a = total unique passengers making same-day return trip
b = total unique passengers making an overnight trip,
the calculation is a ÷ (a + b).
5. A person may be counted as making a same-day return trip if the person makes
one leg of the trip by another means of transportation.
If the survey determines with at least 95 percent confidence that at least 50 percent of all
passengers on a route made a return trip on the same day (or reported their intention to
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do so), then FTA will permit the agency to report that route to the NTD as a commuter
service. A qualified statistician must approve the survey methodology, the sample size,
and the sampling methodology and certify that the results give the required level of
confidence.
Services with 100 percent one-way trip times of 30 minutes or less do not require a survey
to establish the service as commuter.
Agencies intending to report a service that may require a survey should contact their NTD
analyst to discuss how they can meet the requirements in advance of reporting to NTD.
Employer Shuttles
Transit agencies must use the following criteria to establish employer shuttle eligibility:
•
The shuttle service must meet the definition of public transportation as defined by
the Fixing America’s Surface Transportation (FAST) Act legislation.
•
The transit agency must clearly identify that the shuttle service is open to the public
(e.g., provide timetables or service summaries on the website or another public
location).
•
The transit agency must clearly indicate on its buses or route that the shuttle
service is open to the public.
•
At a minimum, the shuttle service must travel from one origin to one destination
that can be used by the public (e.g., a single destination shuttle that travels to a
locked employer campus or military compound is not feasibly open to the public).
Employer shuttles must meet all other NTD reporting requirements. For example, the
buyer must pay the full cost of the service to report the service as purchased
transportation.
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Data Use and Funding
FTA uses NTD data to apportion funding to urbanized and rural areas in the United States.
FTA apportions funds using NTD data from two years before the apportionment year (e.g.,
Fiscal Year (FY) 2019 data are used for the FTA FY 2021 apportionment). FTA has
separate funding programs for transit agencies that operate in urbanized and rural areas.
Agencies that operate in both urban and rural areas may receive or benefit from both
funding programs.
To be eligible to receive funding from FTA, transit agencies must report to the NTD and
follow the requirements listed in this manual. Exhibit 3 presents the total funds that transit
agencies have spent during the past five years according to the original source of funds.
Most Federal funds, which total more than $55 billion from 2012-2016, come from FTA
funding programs for urbanized and rural areas.
Urbanized Area Funding
Section 5307, or the Urbanized Area Formula
Grants, provides capital, operating, and planning
assistance for public transportation operated in
urbanized areas (UZAs). The FTA initiated this
program under the Surface Transportation
Assistance Act of 1982. Since 1984, §5307 has
been the primary transit assistance program of FTA.
FTA apportions §5307 funding through a formula
based in part on population and population density.
Exhibit 3: Funding Sources
For UZAs with a population over 200,000, FTA also
(2017)
apportions funding based on other factors
associated with transit operations, such as revenue miles, operating costs, and
passenger miles.
For UZAs with a population under 200,000, Congress apportions 2.0 percent of §5307
funds according to the Small Transit Intensive Cities (STIC) formula. Under the STIC
formula, FTA provides funds to the smaller UZAs that have an average level of service
equivalent to or greater than the average level of service of larger UZAs with populations
between 200,000 and 1,000,000.
FTA allocates STIC funding based on the following measures calculated primarily through
NTD data:
•
Passenger Miles Traveled per Vehicle Revenue Mile
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•
•
•
•
•
Passenger Miles Traveled per Vehicle Revenue Hour
Vehicle Revenue Miles per capita
Vehicle Revenue Hours per capita
Passenger Miles Traveled per capita
Passenger Trips per capita
For UZAs with a population over 200,000, FTA also uses NTD data to apportion funds for
the State of Good Repair Grants Program (§5337) and Bus and Bus Facilities Formula
Program (§5339).
If you have questions about FTA funding, please contact the FTA Regional Administrator
assigned to your transit agency. The NTD is the FTA program for transit data; however,
it does not handle the apportionment of Federal funds.
Rural Funding
Section 5311, or the Formula Grants for Rural Areas Program, provides capital, operating,
and planning assistance for public transportation operated in rural areas. FTA classifies
rural areas using the most recent decennial U.S. census to determine populations less
than 50,000. The §5311 program is much smaller than the UAFP, with grant funds totaling
approximately 9 percent of UAFP grant funds.
Section 5311 funding recipients (State Departments of Transportation [DOTs]) report on
behalf of their subrecipients. The FTA considers Puerto Rico, the Virgin Islands, American
Samoa, Guam, and the Northern Mariana Islands as States for rural data collection and
funding. State DOTs also file a Statewide Summary report to the NTD.
Funding by State
The FTA apportions §5311 funds to States by a statutory formula based on the latest
available U.S. decennial census data and NTD data. FTA apportions 83.15 percent of
funds in the statutory formula based on the non-urbanized population and land area of
the States. The remaining 16.85 percent of the formula is based on States’ non-urbanized
Vehicle Revenue Miles (VRM), land area, and low-income population.
Tribal Transit Program
FTA dedicates a portion of the §5311 program funds to the Public Transportation on
Indian Reservations Program, also known as the Tribal Transit Program (TTP), based on
the following statutory tiers:
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2019 NTD Policy Manual
•
Tier 1 (50 percent of TTP funding): VRM are used to allocate this funding among
all Indian tribes.
•
Tier 2 (25 percent of TTP funding): VRM are used to allocate this funding equally
among tribes with at least 200,000 VRM.
•
Tier 3 (25 percent of TTP funding): This funding is allocated to tribes that provide
public transportation on reservations where more than 1,000 low-income
individuals reside. No tribe can receive more than $300,000 from this tier.
Failure to Report
The FTA may issue a Failure to Report if an agency:
•
•
•
•
Fails to submit a report
Submits a late report
Submits an incomplete report
Fails to respond to validation questions
If a transit agency receives a Failure to Report notice, FTA does not include its data in
the apportionment of urbanized area and rural funding. However, FTA, at its discretion,
may include any submitted data in publicly available NTD datasets.
The FTA may issue a Failure to Report notice for an urbanized area transit provider in
connection with the Annual Report, Monthly Ridership, or Safety & Security reporting.
A report is late if the agency has not submitted it by the applicable due date. These due
dates ensure there is time to review the submitted data before they are included in NTD
publications and in the apportionment.
A report is incomplete if:
•
It does not contain all required information;
•
The agency did not collect and submit the data in conformance with the NTD
requirements;
•
The report is not accompanied by the applicable Chief Executive Officer (CEO)
Certification and Independent Auditor Statements (see “CEO Certification” and
“Auditor Statements” in the “Declarations and Requests” section of this manual);
or
•
The agency does not properly respond to validation questions.
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When NTD validation analysts have questions about submitted data during the validation
process, transit agencies may revise data to reflect accurate information. Revisions to
data require the concurrence of the CEO, and, in some cases, the concurrence of the
independent auditor. If an agency does not revise questioned data, then the agency must
provide sufficient documentation to the NTD to establish accuracy.
The FTA may issue a Failure to Report notice if an agency fails to respond to validation
questions in a timely manner. For example, an agency may receive a Failure to Report
notice if it does not fully allocate costs among all modes and types of service and does
not provide a sufficient explanation.
When the FTA issues a Failure to Report notice, it notifies the CEO of the transit agency
and the FTA Regional Administrator.
Inaccurate Data
Transit agencies are responsible for the data that they report to the NTD. If the data do
not follow FTA prescribed procedures or seem unreasonable or inaccurate—or an agency
cannot provide a reasonable response to explain data—the FTA may publish the data
with a “questionable” notation.
In accordance with Title 49 U.S.C. 5335(b), FTA may delete a transit agency’s data if the
agency does not adequately address validation issues within the specified time frame or
if the data does not meet the NTD’s reporting requirements.
Agencies may find that they reported inaccurate data in previous years; however,
agencies cannot adjust data after the FTA closes the report for the year.
Standardized Reporting Requirements
All agencies must conform to uniform reporting standards. This includes timely reporting,
accurate data collection, and uniform accounting systems. The data in the NTD Annual
Report must cover the agency’s 12-month fiscal year ending in 2019.
Reporting Due Dates
FTA determines each agency’s NTD report due date based on the agency’s fiscal year
end date. Reporters submit their Annual Report four months after their fiscal year ends.
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The NTD reporting system allows for reporting waivers for transit agencies that
experience unusual or unforeseen circumstances. See the “Declarations and Requests”
section for the types of requests available.
Agencies requesting a reporting ID must submit ID requests to NTD by the end of the first
fiscal year in which they wish to report. For example, an agency whose fiscal year ends
on June 30 must submit an ID request by June 30, 2019, to report to the NTD in 2019.
During the revision period, reporters work with NTD analysts to ensure that the data are
accurate per NTD reporting requirements. The end of the revision period is called the
report “Closeout.”
Exhibit 4: Annual Reporting Deadlines
Fiscal Year
End Date
Waiver, Special
Request, etc.
Deadline
Annual Report
Due Date
Last Date to
Submit Report
Revisions
Report
Closeout Date
June 30
August 31
October 31
March 1
March 15
September 30
November 30
January 31
May 1
May 15
December 31
February 28
April 30
July 2
July 15
Monthly reports for full reporting agencies are due on the last day of the following month
(e.g., January data are due February 28).
Exhibit 5: Monthly Report Due Dates
18 — Introduction
Month
Due Date
January
February 28
February
March 31
March
April 30
April
May 31
May
June 30
June
July 31
2019 NTD Policy Manual
Month
Due Date
July
August 31
August
September 30
September
October 31
October
November 30
November
December 31
December
January 31
State DOTs may report subrecipient data according to a subrecipient’s fiscal year if the
fiscal year covers a consecutive twelve-month period and ends no later than December
31 of the current NTD report year. In these cases, the subrecipients must be able to meet
State and NTD reporting deadlines.
Exhibit 6: Subrecipient with Different Fiscal Year
Example: A State DOT files its NTD Annual Report with a fiscal year end date of
December 31, 2019. One of its subrecipients collects and reports data to the State
based on its own fiscal year, ending June 30, 2019.
Solution: Because the subrecipient fiscal year end is not after the State’s, the State
may report subrecipient data according to the subrecipient’s fiscal year ending in
2019 for its 2019 annual report.
Data Validation
The NTD data validation process ensures that reporting requirements are met and that
the reported data are reasonable. FTA assigns an NTD Validation Analyst to each agency
to support the validation process and assist transit agency personnel in understanding
reporting requirements and terminology.
Validation includes, but is not limited to:
•
Time series checks against previous years’ data to identify data that have changed
significantly.
•
Logic checks between data items on different forms; and
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•
For the first year a data element is available (including for new modes and types
of service): range checks for typical values found among transit agencies with
similar operating characteristics.
NTD validation is an interactive, iterative process with two alternating phases: presubmission and post-submission.
•
Pre-submission (“working data” stage) validation —- while reporting agencies
enter data, the online reporting system executes an automated review of data prior
to report submission. The report is ready to be submitted when there are no open
validation issues without explanations from the agency. Since some issue checks
evaluate elements across more than one form, NTD reporters should check for
data issues flagged by validation after all forms are complete.
•
Post-submission (the “in review” stage) validation — once the report is
submitted, it undergoes further review by the assigned Validation Analyst.
Issue Classification
Issues are classified by issue type according to severity and action necessary to submit
the NTD Annual Report:
•
Important issues are raised when data do not fall within expected ranges or do
not appear to conform to NTD definitions. Important issues can be addressed by
revising the relevant data, or by writing a comment explaining why the data are
correct; and
•
Critical issues are raised when data are logically inconsistent and must be
corrected.
FTA does not view the report as complete until all issues – important and critical – are
addressed.
Financial Data Requirements
All transit agencies must use accrual accounting methods to report financial data.
Additionally, transit accounting systems must follow or directly translate to the Uniform
System of Accounts (USOA).
Accrual Accounting
The Generally Accepted Accounting Principles (GAAP) requires that all financial data in
the NTD Annual Report follow accrual accounting principles:
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•
Agencies record revenues when they earn them, regardless of whether they
actually receive the revenue in the same fiscal year; and
•
Agencies record expenditures as soon as they owe an entity, regardless of if they
pay the funds for the expenditure in the same fiscal year.
If a transit agency uses a cash-based accounting system, it must adjust its data to report
on an accrual basis.
The following exhibit demonstrates the use of accrual accounting for an operating
expense.
Exhibit 7: Accrual Accounting
Examples
Solutions
Example 1: A transit agency employee
works the last two weeks of the transit
agency’s Year 1 and earns $1,500.
However, the employee does not receive
his pay until 10 days later in Year 2 when
payroll issues a check. How does the
agency report the $1,500?
The agency reports the $1,500 in the
Year 1 Annual Report. Though the
agency did not issue the paycheck during
the Year 1 report year, the transit agency
incurred the liability to pay the employee
in the Year 1 report year.
Example 2: An agency purchases fixed
route service from another agency. The
contract states that the buyer (the
agency) will reimburse the seller for the
cost of operations. The seller operates
service in Year 1 and sends an invoice to
the buyer in Year 2. For which year
should the agency report this expense?
The agency reports the expense in Year
1. It incurred the expense as soon as the
seller operated service, regardless of
when the financial transaction occurred.
Generally Accepted Accounting Principles
NTD reporting requirements for financial data largely follow GAAP. FTA USOA is not a
self-contained financial system that addresses every possible NTD transaction and
situation. The NTD program is a system of accounts that complies with GAAP and
Standards of Governmental Accounting and Financial Reporting. However, small
differences do exist between the NTD and GAAP, specifically the accounting of costs for
capital grant purchases.
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If conflicts arise between GAAP and NTD reporting instructions and requirements, transit
agencies must follow NTD rules. The rules for NTD accounting are as follows:
•
Unique NTD requirements supersede GAAP: if a unique requirement exists for
NTD purposes, follow the NTD.
•
In the absence of unique NTD provisions to the contrary, follow GAAP.
Two organizations are responsible for determining GAAP:
•
The Financial Accounting Standards Board (FASB) is responsible for general
GAAP affecting all types of entities.
•
The Governmental Accounting Standards Board (GASB) is affiliated with the FASB
and specializes in government agencies in the United States. In the event of a
conflict between the FASB and GASB pronouncements, the GASB rule prevails
for governmental entities.
Both FASB and GASB pronouncements are available online on the FASB and GASB
websites. Most accounting firms will assist their clients in obtaining GAAP documents and
applying GAAP requirements.
CEO Certifications
The CEO and an independent auditor—depending on the reporter type—must review and
confirm that an accounting system complies with NTD requirements. The reporter types
are defined in the “Reporter Types” section below.
Exhibit 8: CEO Certification and Independent Auditor Review Requirements
Reporter Type
CEO or Independent Auditor Approval
Full Reporter
CEO and Independent Auditor
Reduced Reporter
CEO and Independent Auditor (except for
Tribes)
Separate Service
CEO and Independent Auditor
Build
N/A
Plan
N/A
State Department of Transportation
N/A
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Reporter Type
CEO or Independent Auditor Approval
Rural (subrecipient)
N/A
Reduced Asset Reporter
N/A
Group Plan Sponsor Only
N/A
Service Data Requirements
Service data are an integral part of the NTD. Service data are operating statistics that
provide insight into the effectiveness and productivity of a transit agency. All agencies
must report accurate and truthful service data in a uniform manner.
The FTA mandates that almost all service data be collected and recorded daily so that
the data are 100 percent accurate. For example, agencies must collect and record 100
percent of all miles and hours vehicles travel in revenue service. The FTA does not allow
agencies to estimate these data.
However, the FTA recognizes that certain statistics are challenging to collect and can
drastically increase the reporting burden for transit agencies. To assist reporters who
would find conducting 100 percent count burdensome, transit agencies may estimate
Unlinked Passenger Trips (UPT) and Passenger Miles Traveled (PMT) through sampling.
The NTD program provides a sampling method and sampling guidance on the NTD
website. Agencies also may use a custom sampling plan to collect these data. However,
a qualified statistician must certify that the sampling procedure meets FTA requirements
for statistical precision and accuracy.
General Data Formatting Rules
Data reported must adhere to the following rules:
•
Round all financial data to the nearest dollar.
•
Follow other rounding directions for each form.
•
Unless otherwise indicated, report data as whole numbers.
•
Use four digits for year entries.
The NTD incorporates these rules, formatting data automatically when you complete a
cell entry.
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Reporting Rules and Regulations
The FTA Uniform System of Accounts (USOA), 49 CFR Part 630 (National Transit
Database), and 49 CFR Part 625 (Transit Asset Management) are essential to
understanding the forms and instructions presented in this manual. You can obtain these
reference documents by visiting the NTD Program’s Federal Register Notices, Rules &
Regulations web page.
Please consult the NTD Help Desk at 1-888-252-0936 for assistance.
Reporter Types
Beneficiaries and recipients of §5307 and §5311 funds must file an Annual Report. The
database separates these recipients and beneficiaries into two reporting groups: urban
reporters and rural reporters. Beginning in Report Year 2018, agencies that receive
Chapter 53 funds and own, operate, or manage capital assets in public transportation are
also required to file an annual report, even if they do not receive §5307 or §5311 funds.
Agencies that do not receive or benefit from FTA funding may elect to submit their data
to the NTD as Voluntary Reporters.
The FTA defines a Federal grant beneficiary as a transit agency that directly or indirectly
benefits from Chapter 53. This includes grant money and grant-funded assets that
agencies receive and use from pass-through funding, contracts, or purchased
transportation agreements. For more information on contracts, please see the “Purchased
Transportation (PT) Services” section of this chapter.
Beneficiaries that only receive §5307 or §5311 funds for JARC projects, and do not
provide any public transportation service, are exempt from NTD reporting.
Urban Reporters
Urban recipients and beneficiaries report data using urban reporter types. The nature of
the transit agency determines how it reports to the NTD.
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Exhibit 9: Urban Reporter Types
Reporter Types
Who Qualifies
Full
• Receives or benefits from §5307 funding
• Operates either (1) more than 30 vehicles across all modes
and types of service or (2) operates 30 vehicles or less
across all modes and types of service and operates fixed
guideway and/or high intensity busway
Reduced
• Receives or benefits from §5307 funding
• Operates 30 vehicles or less across all modes and types of
service and does not operate fixed guideway and/or high
intensity busway
Separate Service
• Receives or benefits from §5307 funding
• Does not directly operate service
• Contracts out modes that are reported by another transit
agency
Build
• Receives or benefits from §5307 funding
• Does not directly operate or contract out service
• Is building or rehabilitating transit infrastructure
Plan
• Receives or benefits from §5307 funding
• Does not directly operate or contract out service
• Spends §5307 funding on planning activities
Full Reporter requirements do not apply until the following fiscal year if a Reduced
Reporter transit agency exceeds the 30 Vehicles Operated in Maximum Service (VOMS)
threshold within a fiscal year. Full Reporters must provide the Annual Report, as well as
Monthly Ridership (MR) and monthly Safety and Security reports. All other reporter types
file on an annual basis only. You can find Monthly Ridership guidance in the “Service
Data Requirements: Monthly Ridership Reporting (MR-20)” section. The Safety and
Security Policy Manual is published annually on FTA’s web page for NTD manuals.
Rural Reporters
Section 5311 Formula Grants for Rural Areas funding recipients (State DOTs) report on
behalf of their subrecipients. In addition to providing individual reports for each
subrecipient, State DOTs also file a Statewide Summary Report to the NTD. The FTA
considers Puerto Rico, the Virgin Islands, American Samoa, Guam, and the Northern
Mariana Islands as States for NTD rural data collection and funding.
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A subrecipient is a State or local government authority, nonprofit organization, or operator
of rural public transportation or Intercity Bus service that receives §5311 funding through
a State DOT. Subrecipients send NTD data to State DOTs on a quarterly, monthly, or
annual basis, depending on the State’s policy.
Tribes that receive or benefit from FTA Tribal Transit Program grants, a subsection of
§5311 funding, report directly to the NTD. Tribes that receive §5311 funding from the
State DOT also file a subrecipient summary form through the State DOT report.
Statewide Reporting Requirements for DOTs
State DOTs receiving §5311 funds may set aside up to 10 percent of their annual
allocation for the purposes of administering the program. FTA collects basic statewide
information on the Statewide Characteristics (RU-30) form.
§5311 Expended on Administration
States report the §5311 revenues they expended as a result of administering the program.
Since the §5311 program operates on a reimbursement basis, revenues expended during
the report year will be expended during the same year. Report the operating revenue
expended during the report year from FTA §5311 Formula Grants for Rural Areas funds.
Number of Counties with §5311 Service
States report the total number of counties in the state that are currently served, in whole
or in part, by Formula Grants for Rural Areas (§5311)-funded operators. States should
include counties that are served by directly-reporting Indian tribes in this total. A county
is served if the subrecipient picks up or drops off passengers within its limits.
State DOT Reporting Structure
State DOTs submit data on the public transit operations of subrecipients to whom they
award Federal program funds. There are four distinct subrecipient reporter types (see
table below). State DOTs provide only a summary form for each urban transit provider or
tribe receiving §5311 funds, given that these agencies already report directly to NTD.
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Exhibit 10: State DOT and Subrecipient Reporter Types
Reporter Types
State Department
of Transportation
Subrecipient
Who Qualifies
N/A
A State DOT that directly receives
and distributes rural funding to rural
subrecipients. It is responsible for all
subrecipient data. The State DOT
may elect to complete a report on
behalf of the subrecipient or allow the
subrecipient to complete its own
report. The State DOT must submit
the NTD report.
Rural General Public
Transit
State Subrecipient Intercity Bus
Urban/Tribal Recipient
Reduced Asset
Operators of transportation that
receive or benefit from §5311
funding, directly or through a State
DOT. Each subrecipient files an
Annual Report under its applicable
DOT.
Rural General Public Transit
Most §5311 subrecipients are rural general public transit (RGPT) providers. They provide
rural service and either receive or benefit from §5311 funding or report voluntarily.
Intercity Bus
Under §5311(f), States must set aside 15 percent of §5311 apportionment for Intercity
Bus providers, unless the State’s governor certifies that Intercity Bus needs are already
being met. States must provide an NTD report for each Intercity Bus provider that benefits
from this funding set-aside, also referred to as §5311(f) funding.
The NTD report must include the operating and capital expenses from §5311(f) funding,
as well as Vehicle Revenue Miles (VRM) and Unlinked Passenger Trips (UPT) for service
funded, in whole or in part, by §5311(f). For example, if a route is partially funded by
§5311(f), the State must report the total VRM and UPT for that route. Note that FTA does
not include the VRM for the Intercity Bus subrecipient type in its §5311 apportionment
formula.
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Urban/Tribal Recipients
Transit agencies commonly provide service in a rural area as well as an UZA or Tribal
Area as defined by the U.S. Census Bureau. In these situations, a transit provider may
receive or benefit from multiple FTA formula programs. The exhibit below shows how a
transit agency reports to the NTD when it uses both §5307 Urbanized Area Formula
Grants and §5311 Formula Grants for Rural Areas:
Exhibit 11: Urban and Rural Recipients
Similarly, if an Indian tribe is both a direct recipient of §5311 TTP funds and §5311 funds
through the State, the tribe must complete both the direct report to the NTD and an
abbreviated summary to the State.
In both cases, the State submits the Urban/Tribal Subrecipient form to document all
expenditures from §5311 for independently reporting subrecipients.
Indian Tribes and Alaska Native Villages
Federally recognized Indian tribes receive TTP grants from FTA as a set-aside of the
§5311 program. Tribes that receive TTP funding must report directly to the NTD as
Reduced Reporters.
FTA also encourages federally-recognized tribes that operate public transportation but do
not participate in the TTP to file a report to the NTD on a voluntary basis. By reporting
voluntarily, Indian tribes qualify for inclusion in future TTP apportionments.
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Note that transit agencies may report Indian Health Services (IHS) transportation
programs only if the service provided meets the definition of public transportation.
Self-Reporting Subrecipients
A State DOT may authorize an individual subrecipient to enter its data into the NTD online
reporting system as a “self-reporting subrecipient”; however, State DOTs are ultimately
responsible for submitting and ensuring the accuracy of the completed State report. Selfreporting subrecipients do not report as independent agencies—a State DOT must
include all subrecipients in its report.
Transit Asset Management (TAM) Reporters
The TAM rule (49 CFR part 625) is a set of Federal regulations that outline minimum
asset management practices for transit providers. Transit agencies that receive Chapter
53 funds and own capital assets that are used for public transportation services are
required to report asset information to the NTD, even if the agency does not manage or
operate those assets.
Some agencies affected by the rule are only required to report TAM-related data to NTD.
Because the rule does not mandate reporting information about service area, FTA has
established two unique reporter types for agencies outside of the Urban and Rural
reporter types.
Agencies that only receive 5310(b)(1)(D) funding for alternatives to public transportation
that assist seniors and persons with disabilities with transportation are exempt from the
requirements of the TAM rule because assets funded under the program are not used to
provide public transportation. These services are typically client-based or locationspecific and do not meet the definition of public transportation.
The following reporter types must provide identification information and applicable asset
condition assessment and performance data to the NTD.
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Exhibit 12: TAM-Only Reporter Types
Reporter Types
Who Qualifies
Reduced Asset
• Receives or benefits from FTA funding (Chapter 53)
other than §5307 or §5311 funding (e.g., §5310)
AND
• Owns, manages, or operates capital assets used in
providing public transportation services.
Group Plan
Sponsor
• Sponsors a TAM Group Plan.
• Receives or benefits from FTA funding (Chapter 53)
other than §5311 Formula Grants for Rural Areas.
Voluntary Reporters
FTA encourages all providers of public transit service to report to the NTD, as this allows
for service data inclusion in future funding apportionments. Voluntary Reporters are
transit providers that do not benefit from or receive FTA grant funding from a program
which requires NTD reporting as a grant requirement or continuing grant requirement.
These reporters must comply with all NTD reporting requirements under the NTD rule (49
CFR Part 630) and the USOA. Agencies that report voluntarily to the NTD are not subject
to reporting requirements related to performance measure targets and condition
assessments (49 CFR Part 625).
Please note that FTA may deactivate any Voluntary Reporter that does not file a report
by the annual reporting deadline.
Continuing Grant Requirements
If a transit provider, local government, State, or Metropolitan Planning Organization
(MPO) receives or benefits from §5307 or §5311 Federal funding, it must report to the
NTD.
Reporting requirements begin the year after a transit agency applies for urban or rural
funding or in the year the transit agency benefits from Federal funding, whichever is
sooner. Transit agencies must report if §5307 or §5311 funding applications remain open.
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If a transit agency no longer receives urban or rural funding but previously purchased
capital assets with the Federal funds, the agency must report through the useful life of the
asset. Agencies also must continue reporting if they intend to apply for §5307 or §5311
in the future.
Exhibit 13: Continuing Grant Requirements
Example: A transit agency purchases a vehicle with funds from an Urbanized Area
Formula Program (§5307) grant. The vehicle, a 40-foot bus, has a useful life of 12 years
or 500,000 miles.
Solution: The transit agency reports under the NTD program throughout the useful life
of the vehicle regardless of whether the transit agency receives Urbanized Area
Formula Program (§5307) grant funds during a particular year of that period.
Transit Agency Profile Requirements
All transit agencies must report basic information through their agency profile. Profile data
includes Agency Information, Modes and Types of Service, Agency Users, and
Reportable Segments (not applicable for reduced reporters). This data is pre-filled from
the prior report year but must be reviewed and updated at the beginning of each report
year before the original submission of the annual report. Profile data is modified
throughout the report year if updates are required.
Basic Information (Form P-10)
NTD ID
The FTA assigns each reporter a unique five-digit NTD Identification Number, which is to
be used in all NTD reports and correspondence. The first digit of the NTD ID corresponds
to the FTA Region where the reporter is located (e.g., 9#### indicates Region IX). If you
do not have an NTD ID, please refer to the “Reporting Due Dates” section above.
Reporter Name
The agency name is the full legal name of the agency. If reporting is required under an
FTA grant program, this must reflect the legal name of the funding recipient.
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Doing Business As
An agency is said to be "doing business as" when the name under which they operate
their business differs from its legal, registered name. For example, the legal name for an
agency may be Anytown Transportation Authority, but the agency does business and is
known to the public as The Ride. The Doing Business As name may be used in selected
FTA publications.
Acronym
The agency’s acronym may be used for marketing the transit service. This acronym may
be used in selected FTA publications.
Address
The agency's mailing address. Agencies must either indicate a mailing address on line 1,
or a P.O. Box address in the P.O. Box field.
DUNS Number
The Data Universal Numbering System (DUNS) is a system developed and regulated by
Dun & Bradstreet (D&B) which assigns a unique nine-digit numeric identifier to a single
business entity. All grant applicants for new or renewal awards on or after October 1,
2003 must have a DUNS number. State DOTs reporting on behalf of subrecipients should
report the DUNS of the subrecipient, not the State.
FTA Recipient ID
The FTA recipient identification number is the four-digit number assigned to your agency
for the FTA electronic grant making system – TrAMS (Transit Award Management
System). If you have a question regarding this number, please contact your agency's
grant manager or chief executive officer (CEO). Not all NTD reporting agencies will have
a recipient identification number. Agencies that do not directly receive FTA funds
themselves, but do receive them from another organization must report that
organization’s FTA Recipient ID. The FTA Recipient ID is not the same as your NTD ID.
Website URL
A universal resource locator (URL) is the address of the agency's website. Please include
http:// or https://. Agencies without a website should leave this field blank. If it exists,
agencies must enter the URL for the transit website, not the city or county government
home page or the agency’s social media page.
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Modes and Types of Service (Form P-20)
The FTA requires agencies to report most data by mode and type of service. Transit
agencies must begin reporting modal information as soon as they have a commitment to
build the mode (e.g., commitment date).
A variety of transit modes are operated in the United States. The NTD reporting system
groups transit modes into two broad categories of rail and non-rail:
Exhibit 14: Rail and Non-Rail Modes
Rail
Non-Rail
Alaska Railroad (AR)
Aerial Tramway (TR)
Cable Car (CC)
Commuter Bus (CB)
Commuter Rail (CR)
Bus (MB)
Heavy Rail (HR)
Bus Rapid Transit (RB)
Hybrid Rail (YR)
Demand Response (DR)
Inclined Plane (IP)
Demand Response–Taxi (DT)
Light Rail (LR)
Ferryboat (FB)
Monorail/Automated Guideway (MG)
Jitney (JT)
Streetcar Rail (SR)
Público (PB)
Trolleybus (TB)
Vanpool (VP)
NTD Modes of Service
Aerial Tramway (TR)
Rail: No
Fixed Guideway: Yes
Aerial Tramway is a system of aerial cables with suspended
vehicles. The vehicles are propelled by separate cables
attached to the vehicle suspension system and powered by
engines or motors at a central location not onboard the
vehicle.
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Alaska Railroad (AR)
Rail: Yes
Fixed Guideway: Yes
The Alaska Railroad is a public transportation system in
Alaska that shares vehicles and facilities with freight rail
operations.
Bus (MB)
Rail: No
Fixed Guideway: Possible
High Intensity Bus: Possible
A transit mode using rubber-tired passenger vehicles
operating on fixed routes and schedules over roadways.
Vehicles are powered by a motor and fuel or electricity
stored on board the vehicle. Transit agencies must report
any route-deviated or point-deviated service as MB.
Bus Rapid Transit (RB)
Rail: No
Fixed Guideway: Yes
High Intensity Bus: No
Bus Rapid Transit is a fixed-route bus system that
1. Operates over 50 percent of its route in a separated
right-of-way (ROW) dedicated for transit use during peak periods;
2. Has defined stations that are accessible for persons with disabilities, offer shelter
from the weather, and provide information on schedules and routes;
3. Uses active signal priority in separated guideway and either queue-jump lanes or
active signal priority in non-separated guideway;
4. Offers short headway, 2 bidirectional service for at least a 14-hour span on
weekdays and a 10-hour span on weekends; and
5. Applies a separate and consistent brand identity to stations and vehicles.
2
Short-headway service on weekdays consists of maximum headways that are either
1. 15 minutes or less throughout the day, or
2. 10 minutes or less during peak periods and 20 minutes or less at all other times.
Short-headway service on weekends consists of maximum headways that are 30 minutes or less for at
least 10 hours a day.
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Cable Car (CC)
Rail: Yes
Fixed Guideway: Yes
Cable Car is a type of railway propelled by moving cables
located beneath the street. While popular at the turn of the last
century, currently the only operational system is in San
Francisco.
Commuter Bus (CB)
Rail: No
Fixed Guideway: Possible
High Intensity Bus: Possible
Commuter Bus is local, 3 fixed-route bus transportation that
primarily connects outlying areas with a central city and
operates predominantly in one direction during peak
periods. It has limited stops in outlying areas, limited stops
in the central city, and at least five miles of closed-door service.
Commuter Rail (CR)
Rail: Yes
Fixed Guideway: Yes
Commuter Rail is an electric- or diesel-propelled railway for
urban passenger train service consisting of local travel
which operates between a central city and outlying areas.
Service must be operated on a regular basis by or under
contract with a transit operator for transporting passengers
within UZAs or between urbanized areas and outlying areas.
Commuter Rail is generally characterized by multi-trip tickets, specific station-to-station
fares, railroad employment practices, relatively long distances between stops, and only 1
to 2 stations in the central business district.
Note: Intercity rail service is excluded from Commuter Rail except for the portion of service
that is operated by or under contract with a public transit agency for predominantly local
3 Local transportation means that 50 percent or more of the passengers boarding at each key bus stop or
rail station over the full route must make a same-day return trip; otherwise, the service is intercity service.
A key stop/station is at the end of a line or a major transfer point or otherwise accounts for a substantial
portion of the boardings.
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commuter services (see footnote 3). Commuter Rail services provided by Amtrak are
considered intercity rail. 4
Demand Response (DR)
Rail: No
Fixed Guideway: No
A transit mode operating on roadways in response to
requests from passengers or their agents to the transit
operator, who groups rides together when possible and
dispatches a vehicle to provide the rides. Vehicles do not
operate over a fixed route or on a fixed schedule unless temporarily satisfying a special
transit need. Many transit systems operate DR service to meet the requirements of the
ADA.
Demand Response–Taxi (DT)
Rail: No
Fixed Guideway: No
Demand Response–Taxi is a special form of DR mode operated through taxicab
providers with a system in place to facilitate ride sharing. The mode is always a purchased
transportation type of service. DT services do not use dedicated vehicles. Voucher
Programs are not considered public transportation.
Occasionally, transit agencies solely contract with taxi providers to perform ADA service
using dedicated vehicles (the same fleet every day). In these cases, the portion of service
using dedicated vehicles should be reported as Demand Response and the portion of the
service using non-dedicated taxi vehicles should be reported as Demand Response–Taxi.
4 “Provided by Amtrak” means any service that uses one or more of the following: Amtrak branding, Amtrak
schedules, Amtrak tickets, Amtrak’s customer loyalty program, or Amtrak’s priority access to Class I railroads.
Services provided pursuant to 49 U.S.C. 24702 are also considered to be provided by Amtrak, whereas services
provided pursuant to 49 U.S.C. 24101(a)6 and 24104(f) are not. However, services that were reported to the NTD as
of RY 2012, but which are excluded from the definition of Commuter Rail, may continue to report to the NTD, and
their data will continue to be treated for purposes of the apportionment of, and eligibility for, FTA’s formula grant
programs.
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Ferryboat (FB)
Rail: No
Fixed Guideway: Yes
This mode carries passengers over a body of water.
Heavy Rail (HR)
Rail: Yes
Fixed Guideway: Yes
An electric railway that operates service in exclusive rightof-way. The service is often provided by long trains of six to
eight cars or more that travel relatively short distances
between stops within a city and the immediate suburbs. The
Nation’s traditional subway systems are classified as Heavy
Rail.
Hybrid Rail (YR)
Rail: Yes
Fixed Guideway: Yes
Hybrid Rail systems primarily operate routes on the national
system of railroads but do not operate with the
characteristics of Commuter Rail. This service typically
operates Light Rail-type vehicles as diesel multiple-unit trains (DMUs).
Inclined Plane (IP)
Rail: Yes
Fixed Guideway: Yes
Inclined Plane is a railway that operates on steep slopes and
grades with vehicles powered by moving cables.
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Jitney (JT)
Rail: No
Fixed Guideway: No
Jitney is a unique form of bus service on fixed routes where
multiple companies share the operation of the service.
Light Rail (LR)
Rail: Yes
Fixed Guideway: Yes
Light Rail is an electric railway that operates in mixed traffic
or intersects with roadways at grade crossings. The service
is characterized by short trains of one to four passenger cars
that travel relatively short distances between stops within a
city and the immediate suburbs, low or high platform loading,
and vehicle power drawn from an overhead electric line via a trolley or a pantograph.
Monorail/Automated Guideway (MG)
Rail: Yes
Fixed Guideway: Yes
Monorail/Automated Guideway is an electrically powered
mode that operates in an exclusive guideway. The service is
characterized by either Monorail systems with automated or
human-operated vehicles straddling a single guideway or by
people mover systems with automated operation over
relatively short distances.
Público (PB)
Rail: No
Fixed Guideway: No
Públicos are comprised of passenger vans or small buses
operating with fixed routes but no fixed schedules in Puerto
Rico. Públicos (PB) are a privately owned and operated
public transit service.
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Streetcar Rail (SR)
Rail: Yes
Fixed Guideway: Yes
Streetcar Rail systems predominantly operate routes on
streets in mixed traffic. This service typically operates with
one- or two-car trains powered by overhead catenaries and
has frequent stops.
Trolleybus (TB)
Rail: No
Fixed Guideway: Yes
High Intensity Bus: No
Trolleybus is a fixed-route service that uses manually
steered, rubber-tired passenger vehicles powered by
electric current from overhead wires using trolley poles.
Rubber-tired replica trolleys or historic trolleys powered by an onboard motor are not
included in this mode.
Vanpool (VP)
Rail: No
Fixed Guideway: No
Vanpool operates as a ride sharing arrangement, providing
transportation to a pre-arranged group of individuals. To be
considered public transportation, Vanpool programs must
5
•
Use vehicles with a minimum seating capacity of
seven people, including the driver;
•
Use vehicles for which 80 percent of the yearly mileage come from commuting;
•
Be open to the public (any vans that are restricted by rule to particular employers
are not public transportation);
•
Be actively engaged in advertising the Vanpool service to the public and in
matching interested members of the public to vans with available seats; and
•
Be publicly sponsored. 5
Publicly sponsored service is:
• Directly-operated by a public entity;
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Transit agencies adding Vanpool service to their NTD report must complete and submit
to FTA a questionnaire. You can find the questionnaire in Appendix D.
Bus and Commuter Bus Services
Some transit agencies operate both Bus (MB) and Commuter Bus (CB) services. Data
for these two modes should be reported separately if the services meet the following two
guidelines:
•
There is limited mixing of vehicles between modes. When vehicles are shared,
they are used primarily to respond to vehicle breakdowns.
•
Driver work assignments (runs) are created separately for each bus mode.
There is no “mixing” of work assignments: a driver will not operate a MB service
part of a work day and a CB service during the remaining part of the day.
Type of Service (TOS)
Agencies report two types of service to NTD: Directly Operated (DO) and Purchased
Transportation (PT).
Directly Operated Services
Transit agencies report service as directly operated if they use their own employees to
operate the transit vehicles. Agencies that directly operate service typically employ
drivers, schedulers, dispatchers, and street supervisors.
Purchased Transportation (PT) Services
The FTA defines PT service as service that is provided to a public transit agency or
governmental unit by a public or private transportation provider based on a written
contract. Transit agencies report service as PT when they do not directly operate the
service. In these cases, the contractor operates the transit vehicles and provides the
transit service.
A buyer is a transit agency that pays another entity to perform transit service. A seller
(provider) provides transit service on behalf of the agency and may be a public or private
•
•
•
Operated by a public entity via a contract for purchased transportation service with a private
provider;
Operated by a private entity as a grant recipient or subrecipient from a public entity; or
Operated by an independent private entity with approval from a public entity that certifies that the
Vanpool program is helping meet the overall transportation needs of the local urbanized area.
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entity. Either the buyer or seller of service may provide vehicles and/or maintenance
facilities. Sellers of PT service typically do not report to the NTD. The buyer only reports
the data for the services under its contract—it does not report data for services the seller
provides for other contracts.
The following criteria must be met for a relationship to meet the definition of purchased
transportation:
•
A written agreement exists that obligates the seller to provide the operations for a
specific monetary consideration.
•
A written agreement exists that specifies a contractual relationship for a certain
time period and service.
•
A written agreement exists that obligates the seller to provide to the buyer the
operating statistics required by the NTD Annual Report.
•
Authorized representatives of both the buyer and seller sign the written agreement.
•
The buyer pays the seller the full costs of operating the service. The seller does
not receive any public funding for operating the service except from the buyer. The
transit agency purchasing the service (the buyer) must report fully allocated costs
and service, assets, and resource data the FTA requires.
•
The purchased service is branded under the transit agency buying the service.
Users of the service must recognize that the buyer of the service is actively
managing and funding the service and that the seller (purchased transportation
provider) operates the service on behalf of the buyer.
Please see the “Basic Agency Information Requirements: Contractual Relationship Data
Requirements (Form B-30)” section of this manual for information regarding contract
criteria.
Full Cost of Service
To report PT type of service, the buyer must pay the costs to provide transit service that
the fares do not cover. The full cost includes all expenses associated with providing the
service, such as operations, maintenance, and administrative expenses. If the buyer of
the service pays for all costs required to run the service, the service is reported as
purchased transportation.
However, if the buyer only provides a portion of the costs and the seller receives public
funding for operating the service from another public transit entity besides the buyer, the
seller (operator) must report the service rather than the buyer. The FTA defines this
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contribution as a "subsidy" for reporting purposes. An example of a subsidy is a fixed
annual contribution made by an Indian tribe to a local transit provider in order to extend
service into the Tribal Statistical Area. In this case, the local transit provide reports the
service data.
Memorandums of Agreement and Memorandums of Understanding
Transit agencies may report service established by Memorandums of Agreement or
Memorandums of Understanding as purchased transportation, as long as the agreement
meets FTA’s definition of a contractual relationship.
Building, Starting, and Ending a Mode
Agencies must report the Commitment Date on which the transit agency began applying
funds, committing to the construction of and provision of service. Agencies must report
the Start Date for each mode they operate. The mode’s Start Date is the first day the
agency operates revenue service for the mode.
Agencies must report the End Date for each mode that has ceased operations during the
fiscal year. The End Date is the last day on which the mode operated in revenue service.
Reporter Users (Form P-30)
FTA requires each agency reporting to the NTD to identify a User Manager. A user
manager is a person designated to certify and manage accounts and roles for all users
with access to the NTD online reporting system. Agencies must keep User Manager
designations current, submitting a request to FTA on agency letterhead whenever there
is a change.
The User Manager designation template can be found on the NTD’s User Manager
Designation web page.
More User Management reporting guidance can be found in the FTA Access Control and
Entry System (FACES) User Guide on the FTA website.
Reportable Segments (Form P-40)
This form provides an inventory of fixed guideway (FG) and high intensity bus (HIB)
segments and covers their location, age, and operational and physical characteristics.
The form calculates and summarizes DRM for service operated over the FG and HIB
segments. The FTA uses the calculated DRM in its annual apportionment.
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Directional Route Miles
All Full Reporters must provide DRM data for fixed route and rail services. DRM is the
total mileage in each direction that public transportation vehicles travel in revenue service.
DRM includes:
•
A measure of the route path over a facility or roadway (which does not include any
data related to the service carried on the facility, such as number of routes,
vehicles, or Vehicle Revenue Miles), and
•
A measure with regard to direction of service (which does not include the number
of traffic lanes or rail tracks existing in the right-of-way (ROW))
DRM does not include staging or storage areas at the beginning or end of a route.
Agencies count each path once. DRM is not affected by the frequency of service or the
number of traffic lanes or rail tracks. Agencies should not count mileage for temporary
detours.
Exhibit 15: Calculating Directional Route Miles
Example 1: Two fixed routes operate in only one direction over a one-mile segment. In
this case, there is one DRM.
Solution: Service in 1 direction = 1 DRM
Example 2: Two fixed routes operate in both directions over the one-mile segment. In this
case, there are two DRM.
Solution: Service in 2 directions = 2 DRM
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Fixed Guideway (FG)
The Fixing America’s Surface Transportation Act (FAST Act) defines fixed guideway (FG)
as a public transportation facility:
•
•
•
•
•
Using and occupying a separate ROW for the exclusive use of public
transportation;
Using rail,
Using a fixed catenary system,
For a passenger ferry system, or
For a Bus Rapid Transit system.
Bus lanes must be dedicated to transit at all times to be considered fixed guideway. Lanes
that allow bicycles and/or cars making a turn are considered to be dedicated to transit.
Lanes that allow taxis are not dedicated to transit.
Fixed Guideway Directional Route Miles
Fixed guideway DRM is the mileage in each direction that public transportation vehicles
travel in revenue service on fixed guideway. FG DRM may apply to the following modes:
•
•
•
•
•
•
•
Rail modes (Heavy Rail (HR), Light Rail (LR), Commuter Rail (CR), Inclined Plane
(IP), Cable Car (CC), and Monorail/Automated Guideway (MG))
Ferryboats (FB)
Aerial tramways (TR)
Bus (MB)
Commuter Bus (CB)
Bus Rapid Transit (RB)
Trolleybus (TB)
FG DRM does not include staging or storage areas at the beginning or end of a route.
High Intensity Motorbus (HIB)
The FAST Act defines HIB as “public transportation that is provided on a facility with
access for other high-occupancy vehicles.” HIB differs from FG in that non-transit vehicles
are permitted to operate on the facility.
This category also includes lanes that are dedicated to transit only during certain hours
or on certain days, or that are dedicated to both transit vehicles and taxis.
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High Intensity Motorbus Directional Route Miles (HIB DRM)
HIB DRM is the mileage in each direction that public transportation vehicles travel in
revenue service on HIB guideway. HIB DRM may apply to the following modes:
•
•
Bus (MB)
Commuter Bus (CB)
HIB DRM does not include staging or storage areas at the beginning or end of a route.
Reportable Segment Requirements
Transit agencies operating over FG or HIB must report data for these special roadway
types. Agencies must provide an inventory of each FG and HIB segment and report the
following data for each such segment:
•
•
•
•
•
•
•
•
•
•
•
Date first used in revenue service
Location, including UZA, where the segment begins and ends
Length
One-Way or Two-Way service
Agency and mode and type of service claiming the segment
Segment Type (for RB, MB, and CB modes)
Peak Level of Service (for RB, MB, and CB modes)
Safe Operation (for RB, MB, and CB modes)
Shoulder Lane (for RB, MB, and CB modes)
Hours Prohibited and Enforced (for RB, MB, CB, and TB modes)
Statutory BRT (for RB mode)
Date
Agencies must report the date that the segment originally entered revenue service
(Original Revenue Service Date) and the date that each agency mode and type of service
began operating on the segment (Agency Revenue Service Date). For funding purposes,
FTA uses the Original Revenue Service Date that the transit agency first reports the FG
or HIB segment data to calculate the age of the segment. Segments existing in the NTD
for seven consecutive years are eligible for the State of Good Repair funding program.
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Location
Agencies must indicate the location (including UZA and other details) of where the FG or
HIB segment begins and ends. Transit agencies must use easily identifiable locations.
For CB, MB, RB, and TB modes, the FTA recommends that agencies use milepost
markers or intersecting streets. Agencies must report the UZA in which the segment is
physically located.
Length
Transit agencies must report the length of the segment to the nearest hundredth of a mile.
For bus modes, the FTA does not consider any segment of less than 0.25 miles in total
as FG or HIB unless it is a bridge, tunnel, or connection with a transit terminal.
Transit agencies must provide detailed documentation justifying the categorization of
highway ramps, meter bypasses, and special turning facilities as FG or HIB segments.
FTA approves or denies these segments on a case-by-case basis.
The following exhibit describes the difference between the length and the DRM for a
segment.
Exhibit 16: Bus Modes: Calculating Length and Directional Route Miles
Example 1: Two fixed routes operate in only one direction over a one-mile segment.
Solution: The actual length of the segment is one mile, and the DRM is also one since
the routes operate in only one direction. The number of routes that use a segment does
not affect the DRM.
Example 2: Two fixed routes operate in both directions over a one-mile segment.
Solution: The length of the segment is one mile. Because the two routes operate in
both directions over the one-mile segment, there are two DRM. Again, the number of
routes that use a segment does not affect the DRM.
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Exhibit 17: Rail Modes: Calculating Length and Directional Route Miles
Example 1: Trains operate in both directions over a one-mile segment of track.
Solution: The track has a length of one mile, but since trains operate on it in two
directions, it has two DRM. The number of trains using the track does not affect DRM
or segment length.
Example 2: Trains operate in reverse directions over two parallel one-mile tracks.
Solution: This one-mile segment equals two DRM because trains operate one mile in
one direction over each track (DRM = length × number of directions).
One-Way or Two-Way
The FTA defines a segment as one-way if transit travel always occurs in the same
direction. If transit vehicles travel in both directions on one segment, the FTA defines that
segment as two ways. Note that vehicles may travel on the segment in two directions
throughout the day or travel in one direction during one part of the day and in the other
direction during another part of the day (e.g., inbound during the AM peak and outbound
during the PM peak).
Months in Operation
Transit agencies must indicate if the service they operate over FG or HIB is seasonal (i.e.,
service is not provided during all months of the year). FTA policy states that agencies
should round to the nearest month of service. For example, if the agency operates on the
roadway for 16 days during a month with 31 days, the agency should consider this one
month in operation.
If transit agencies operate seasonal service, the FTA prorates their DRM using the ratio
of months operated during the year. The FTA uses the prorated DRM in its annual
apportionment of §5307 and §5337 funds.
Introduction — 47
2019 NTD Policy Manual
Claiming Segments
Only one transit agency, mode, and type of service may claim a segment. This “claiming”
approach is used to ensure that the DRM for the segment are only used once in the FTA
apportionment of funds to a UZA. Transit agencies should not interpret the “claiming”
approach to mean that one transit agency is entitled to the funding that FTA apportions
based on the reported segment data.
Type of Service
If both DO and PT services operate on the same FG or HIB segment, the agency must
determine which TOS will claim the DRM credit. This is important for allocating Federal
funding data. For NTD requirements on this issue, please see the “Federal Funding Data
Requirements” section of this manual.
NTD Agency Claiming Segment
Only one transit agency may claim an FG or HIB segment. The claiming agency reports
the DRM associated with the FG or HIB segments. Transit agencies that operate over a
segment but do not claim it report the VRM data associated with the segment but not the
DRM.
Segment Type (for CB, MB, and RB only)
Transit agencies must identify the type of segment using the criteria shown in the following
exhibit.
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2019 NTD Policy Manual
Exhibit 18: Segment Types
Segment
Segment
Segment
A. Exclusive busway
separated from
traffic by physical
barriers
B. Exclusive busway
separated from
traffic by painted
line
C. Roadway lanes for
exclusive use by
high occupancy
vehicles (HOV)
and separated
from traffic by
physical barriers
D. Roadway lanes for E. Roadway lanes
exclusive use by
operated as a high
HOV and
occupancy toll
separated from
(HO/T) lane
traffic by painted
lines
F. Roadway used by
mixed traffic that is
part of a Bus
Rapid Transit
route
Lanes reserved for transit vehicles that allow general traffic to use them as turn lanes,
and reserved lanes that also permit bicycles, are considered transit exclusive.
By Federal law, all roadways on which Bus Rapid Transit (RB) operates are FG, including
HOV and mixed traffic segments. If a segment is mixed traffic ROW for RB modes,
agencies should select type F; this requires FTA approval.
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2019 NTD Policy Manual
Peak Level of Service (for CB, MB, and RB only)
Peak Level of Service (LOS) is a measure of how traffic moves on the roadway and is
expressed in terms of traffic conditions. Agencies must report the peak period LOS for
the lanes next to the CB, MB, or RB segments or in the travel corridor, traveling in the
same direction or directions as the segment. Specifically, the agency must report the peak
period LOS for:
•
Priority lanes on a multilane highway,
•
Exclusive lanes parallel to a multilane highway but physically separated from the
general traffic lanes, or
•
Corridors served by a stand-alone high occupancy-roadway not open to general
traffic.
There are six levels ranging from free-flow conditions (A) to gridlock (F). A qualified traffic
engineer must determine the level of service using the methods for quantifying highway
capacity in the Highway Capacity Manual: A Guide for Multimodal Mobility Analysis
(HCM), sixth edition.
Segments that have a peak level of service of A, B, or C are not eligible for fixed guideway
or high intensity motorbus funding.
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Exhibit 19: LOS Used to Describe Peak Periods
LOS
Description
A.
Indicates a relatively free flow of traffic with little or no limitation on vehicle
movement or speed.
B.
Describes a steady flow of traffic with only slight delays in vehicle movement and
speed. All queues clear in a single traffic signal cycle.
C.
Denotes a reasonably steady, high-volume flow of traffic with some limitations
on movement and speed and occasional backups on critical approaches.
D.
Designates the level where traffic nears an unstable flow. Intersections still
function, but short queues develop, and cars may have to wait through one cycle
of a signal change during short peaks.
E.
Represents traffic characterized by slow movement and frequent (although
momentary) stoppages. This type of congestion is considered severe but is not
uncommon at peak traffic hours, with frequent stopping, long-standing queues,
and blocked intersections.
F.
Describes unsatisfactory stop-and-go traffic characterized by traffic jams and
stoppages of long duration. Vehicles at signalized intersections usually have to
wait through one or more signal changes, and upstream intersections may be
blocked by the long queues.
Safe Operation
Safe operation requirements ensure safe travel and apply to high-speed, priority lanes
(e.g., on freeways, expressways, and high-speed facilities) that bus modes (CB, MB, and
RB) use. Safe operations require some indication of separation for safe access between
free-flowing HOV lanes and congested, unrestricted lanes.
Roadway must have visual or physical barriers to meet safe operation requirements, such
as:
•
•
Physical barriers, such as cones, concrete dividers, or medians; or
Pavement markings, such as a double solid wide line, a single solid wide line, a
single broken wide line, lane coloration, or a diagonally striped area between lanes.
The FTA does not consider the following to meet safe operations:
•
•
Diamond markings and overhead signs by themselves or in conjunction with one
another; or
Lane separated from traffic by a single, normal-width dashed line.
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If a segment does not meet safe operation requirements, it does not qualify as FG or HIB
in the NTD.
Exhibit 20: Segment Examples That Meet Safe Operation Requirements
Segment Type
Segment Type
HOV lanes separated from general traffic
lanes by double solid lines.
HOV lanes separated from general traffic
lanes by pylons.
HOV lanes separated from general traffic
lanes by fencing.
HOV lanes separated from general traffic
lanes by a concrete barrier.
Exhibit 21: Segment Examples That Do Not Meet Safe Operation Requirements
Separated from general traffic lanes by
diamond only.
52 — Introduction
Separated from general traffic lanes by
signs only.
2019 NTD Policy Manual
Shoulder Lane (for CB, MB, and RB Only)
The FTA defines shoulder lanes as roadway initially built and functioning as a shoulder
(e.g., emergency stopping or reserved lanes), and that are now also used as bus-only,
HOV, or HO/T lanes. For CB, MB, and RB modes, transit agencies must report whether
the segment is a shoulder lane.
For CB and MB modes, transit agencies should not report shoulder lanes as FG. Shoulder
lanes qualify only as HIB.
Hours Prohibited and Enforced (for CB, MB, RB, and TB Only)
The FTA defines the hours prohibited as the number of hours per week that legislation
prohibits single occupancy vehicles from using any portion of the FG or HIB segment.
The FTA defines the hours enforced as the number of hours per week that police officers
enforce the prohibition of the FG or HIB segment. The FTA requires a level of enforcement
that ensures that 95 percent of vehicles using the FG or HIB segment are eligible to use
it.
High Occupancy/Toll Lanes
HO/T allows single occupancy vehicles to pay a toll to access HOV lanes. FTA has
determined that HO/T lanes are not eligible for FTA formula funding. However, agencies
must report new HO/T lanes to the NTD on the P-40 form, and HO/T lanes already in the
NTD should remain in the system.
Ferry Fixed Guideway
FTA reviews each ferry system on a case-by-case basis. Agencies reporting ferry data
must take care to report the shortest distance between the beginning and ending points
of service. Ferry systems should not report more than one segment that crosses the
waterway. For more information, please consult your NTD analyst.
Segment Requests
Transit agencies must request that the FTA approve any new or modified FG or HIB
segments to the report. For more information regarding FG requests, please see the
“Declarations and Requests: Fixed Guideway and High Intensity Busway Requests”
section of this manual.
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BASIC AGENCY INFORMATION REQUIREMENTS
Identification (Form B-10)
An overview of the various organization types that
report to the NTD and definitions of urbanized and
rural areas, and service area
Contractual Relationship Data Requirements (Form B-30)
Requirements that apply to transit agencies that
purchase service or provide service on behalf of
another agency
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Identification (Form B-10)
Organization Types
All transit agencies must provide their organization type as of the end of the fiscal year.
The following organization types are used in NTD reporting:
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Independent Public Agency or Authority for Transit Service
Unit or Department of City, County, or Local Government
Unit or Department of State Government
Area Agency on Aging
Planning Agency
Indian Tribe
Subsidiary Unit of a Transit Agency, Reporting Separately
University
Area Agency on Aging
Other Publicly-Owned or Publicly-Chartered Corporation
Private For-Profit Corporation
Private Non-Profit Corporation
Private Provider Reporting on Behalf of a Public Entity
Other
Independent Public Agency or Authority for Transit Service
Independent public agencies are separate entities established by statute as independent
units of government. Generally, the laws creating these entities are passed by State
legislatures. These entities are statutorily distinct from local and State governments and
typically have the ability to impose taxes or tolls for transit use.
Unit or Department of City, County, or Local Government
Transit agencies should report as the city, county, or local government if they are legal
entities with the authority to operate transit service. These transit agencies should report
all public transit data on behalf of the city, county, or local government.
Unit or Department of State Government
Transit agencies should report as a unit or department of State government if they are a
part of the State government and have one or more State employees.
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Area Agency on Aging
Area Agencies on Aging are organizations established under the Older Americans Act in
1973 to respond to the needs of Americans 60 and over.
Planning Agency
Planning agencies primarily address short and long-range transportation needs through
a cooperative process among local jurisdictions.
Indian Tribe
The Bureau of Indian Affairs defines an Indian tribe as “an American Indian or Alaska
Native tribal entity that has a government-to-government relationship with the U.S. with
the responsibilities, powers, limitations, and obligations attached to that designation.”
Indian tribes are eligible for funding from the U.S. government, including FTA transit
programs.
Subsidiary Unit of a Transit Agency, Reporting Separately
This is a transit authority that has separate operating districts for different areas. Each
operating district has its own NTD ID. If there is only one subsidiary unit for transit, report
as an independent public agency or authority for transit service.
University
These are university and college systems of both private and public institutions providing
public transportation.
Other Publicly-Owned or Publicly-Chartered Corporation
These are quasi-public agencies that do not fit any of the above categories, such as a
business improvement district that also provides transit service.
Private For-Profit Corporation
These reporters operate independently for profit.
Private Non-Profit Corporation
These reporters do not operate for profit.
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Private Provider Reporting on Behalf of a Public Entity
In rare cases the FTA allows the private seller of service to report to NTD, rather than the
public buyer.
Other
If none of the choices fits your agency, report Other. The online Reporting System will
display a box for you to describe your organization’s structure.
Demographic Data
Transit agencies’ demographic information describes the area and population where they
operate service. Transit agencies provide varying levels of detail about their service area
based on their reporting type.
The NTD reporting system uses two definitions of transit area:
•
•
Urbanized and rural areas
Service area
Urbanized and Rural Areas
The U.S. Census Bureau defines UZAs based on incorporated places (e.g., cities, towns,
villages) and their adjacent areas. The U.S. Census Bureau considers a densely
populated area of 50,000 people or more to be an urbanized area. In addition, at least
35,000 people must be permanent residents who do not live on a military installation.
UZAs do not conform to congressional districts, city or county lines, or any other political
boundaries. For detailed information on how the Census Bureau defines and identifies
UZAs, please consult its Geography Program web page.
FTA bases UZA designations on the most current census. The NTD reporting system
assigns a unique number to each UZA in the United States. For urbanized areas in the
50 States and the District of Columbia, FTA provides a numerical ranking by population
size. FTA also designates the Virgin Islands and certain areas in Puerto Rico as urbanized
areas. FTA treats the Virgin Islands as a
UZA for purposes of transit grants,
UZA Designation Population Size
pursuant to 49 U.S.C. 5307(l).
Small UZA
< 200,000
Exhibit 22 shows how the FTA
Large UZA
≥ 200,000
categorizes all UZAs as large UZAs or
Exhibit 22: Urbanized Areas
Basic Agency Information Requirements — 57
2019 NTD Policy Manual
small UZAs. A large UZA has a population of 200,000 or more. A small UZA has a
population of fewer than 200,000.
The NTD refers to non-urbanized areas as rural areas or non-UZAs.
All reporters indicate where they provide transit services by UZA and non-UZA. Tribal
reporters must report the American Indian Areas or Alaska Native Areas where they
operate public transit, as recognized by the U.S. Census Bureau.
Service Area
Service area is a measure of transit service in terms of population served and area
coverage (square miles).
For bus modes and rail service subject to ADA requirements, agencies use ADA
definitions and requirements to determine service area boundaries and population:
•
Bus service area is defined as three-fourths of a mile on each side of a fixed route.
•
Rail service area is defined as three-fourths of a mile radius around each station.
For Demand Response (DR) and Demand Response–Taxi (DT) modes, transit agencies
report the entire area that the mode serves.
For modes not covered by ADA, including Ferryboat (FB) and Vanpool (VP), transit
agencies determine service area and population using locally defined criteria. Commuter
Bus (CB), Commuter Rail (CR), Alaska Railroad (AR), and Hybrid Rail (YR) should report
a service area that reflects the catchment area of the service.
Transit agencies use the most current figures or official estimates of population. An area's
Metropolitan Planning Organization (MPO) typically estimates population every five to
seven years. Population and area (in square miles) statistics for an urbanized area usually
differ from a transit agency’s service area.
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Contractual Relationship Data Requirements (Form B-30)
Agencies often purchase service from another entity or provide service on behalf of
another agency. If a contract exists to provide transit service, transit agencies must report
additional data about the contract.
These agencies must report data, including:
•
Contractor and relationship type
o
•
Who is the buyer, who is the seller, and who is reporting the financial and
service data, etc.
Monetary nature of the contract
o
Competitively bid contract (at the time of the original agreement) or fixed-rate
cost.
o
Who provides vehicles or facilities
•
Contract service data
o
•
If the buyer performs all vehicle maintenance, the reporter should not
check that “Buyer Provides Maintenance Facility to Seller.”
VOMS per the contract and the number of months the provider operates
service during the report year.
Financial terms of the contract
o
Terms for non-Vanpool modes typically include: Purchased Transportation
Fare Revenue, Capital Leasing Expenses, Direct Payment, Contract Cost,
and Other Costs Incurred by the Buyer (as they relate to Operating Expenses
and Reconciling Items).
o
Terms for Vanpool modes typically include: Passenger Fees, Passenger Outof-Pocket Expenses, Agency Subsidy, Capital Leasing Expenses, and Other
Costs Incurred by the Buyer (as they relate to Operating Expenses and
reconciling items).
The key financial terms of the contract are described in the following paragraphs.
Competitively Bid vs. Negotiated Agreements
Transit agencies must indicate if a service is either competitively bid or negotiated.
Competitive contracts include:
Basic Agency Information Requirements — 59
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•
•
•
Sealed bids
Requests for Proposals
Two-step procurement
Agencies must report a contract as competitively bid if the contract was competitively
procured and later negotiated during subsequent option years.
Negotiated agreements do not meet the FTA definition of full and open competition.
Agencies must carefully describe the nature of the contract.
Typically, agencies that contract with other public agencies enter into negotiated
agreements, whereas agencies that contract with private companies enter into a
competitively bid contracts.
For more information on Federal requirements for procurements, please see FTA Circular
4220.1F, Third Party Contracting Guidance, Chapter VI, Part 3, “Methods of
Procurement.”
Purchased Transportation Fare Revenues
For each contractual relationship, report the total fare revenues associated with the
contract being reported.
If the service provider retains all fare revenues as part of the contractual payment, report
Fares Retained by Seller. If the seller delivers all fare revenues to the buyer, report Fares
Retained by Buyer. If the seller retains some fares and the buyer retains the rest, report
Fares Retained by Buyer, and report Direct Payment as the sum of:
1. the actual payment to the seller, and
2. the fares retained by the seller.
Reporting Contract Data for Vanpools
For contracts involving Vanpool, the reporter reports Passenger Fees and Passenger
Out-of-Pocket Expenses instead of Purchased Transportation Fare Revenues.
Passenger Fees
Passenger Fees include the payments from all passengers, including the drivers, to the
van leasing agency. This also includes any fees collected from the passengers’
employers to provide the Vanpool service.
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Passenger Out-of-Pocket Expenses
These expenses include all costs paid for by the passengers directly, such as fuel, tolls,
and maintenance.
Agency Subsidy
Agency subsidy is the payment by the transit agency to the van leasing agency. This often
takes the form of a per-van per-month subsidy.
Capital Leasing Expenses
Capital leasing costs are the expenses that the seller charges the buyer for the use of its
capital assets, whether they are owned or leased by the seller.
For example, if the seller uses its vehicles to provide service, it typically charges the buyer
to cover depreciation. The buyer reports this as a capital leasing cost. Agencies that incur
capital leasing costs must report this data, even if these costs are not itemized on
invoices.
For Vanpool programs, the Vanpool fees generally include the capital leasing costs.
For more information on Vanpool requirements, please see the “Reporting Contract Data
for Vanpools” section of this chapter.
Direct Payment
Direct payment is the amount the buyer pays directly to the seller during the reporting
period. If the seller retains only part of the fare revenue, report as described in the
“Purchased Transportation Fare Revenues” section of this chapter.
Contract Cost
Contract cost is the sum of the revenues received by the seller. The contract specifies the
terms of payment which may include: (1) payments made by the buyer directly to the
seller; and (2) fare revenues retained by seller, if the seller retained these revenues. The
contract cost is the inflow of revenues received by the seller in exchange for the transit
services provided.
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Other Costs Incurred by the Buyer
The buyer also incurs costs that vary depending on the terms of the contract. All contracts
require some oversight by the buyer to ensure that the terms of the contract are being
met and to support payments to the seller. Examples of these costs incurred by the buyer
include labor and office space costs for employees providing contractual oversight. See
USOA 6.5, “Other Costs Incurred by the Buyer” for additional information.
Some of the costs incurred by the agency may be joint costs and not attributable to any
particular mode and type of service, such as planning, scheduling, and marketing. The
buyer, therefore, must allocate these costs across relevant modes and type of service.
For more guidance on allocating such costs, please see USOA Appendix A, “Cost
Allocation Handbook.”
When reporting to the NTD, transit agencies will divide Other Costs Incurred by the Buyer
into two categories: Other Operating Expenses Incurred by the Buyer and Other
Reconciling Item Expenses Incurred by the Buyer.
Other Operating Expenses Incurred by the Buyer
Most of the Other Costs Incurred by the Buyer will fall into this category. This includes
expenses such as salaries and utility costs that agencies will report as Operating
Expenses.
Other Reconciling Item Expenses Incurred by the Buyer
Agencies must report costs that are classified as Reconciling Items (e.g., leasing costs or
interest costs) in this category. Typically, these costs reflect leasing or depreciation
expenses for the buyer’s capital. The costs also may include interest expenses.
Key Relationships Between Forms
The following exhibit summarizes how data on the B-30 form relates to data on the S-10,
F-10, F-30, and F-40 forms.
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Exhibit 23: Relationship of B-30 Data to Other Forms
Data
B-30
Other
Form
Other Form Field
When there is one B30 form for a
mode/TOS, these data
must be equal:
Vehicles Operated in
Annual Maximum
Service Under Contract
for one mode
S-10
Vehicles Operated in
Annual Maximum
Service (VOMS) for
same mode
These data must be
equal:
Sum of Purchased
Transportation Fare
Revenue (5111) across
all B-30 forms for one
mode
F-10
Sum of Total
Passenger Fares
(4110) for same mode
These data must be
equal:
Sum of Contractor
Operating Expenses
across all B-30 forms for
one mode
F-30
Sum of Purchased
Transportation (5100)
for same mode
The first data point
must be greater than
or equal to the
second:
Sum of Capital Leasing
(5120) for all B-30 forms
F-40
Operating Lease
Expenses (5220)
These data must be
equal:
Sum of Other Operating
Expenses Incurred by
the Buyer (5131) across
all B-30 forms for one
mode
F-30
Total Operating
Expenses net of
Purchased
Transportation for
same mode
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FINANCIAL DATA REQUIREMENTS
What to Report
An overview of revenues, expenses, and the true cost
of operations
How to Record and Report Financial Accounts
A summary of financial requirements including the
Uniform Systems of Accounts
Funding Sources (Form F-10)
An explanation of different funding sources, including
directly generated, local, State, and Federal funds
Capital Expenses (Form F-20)
Requirements and classifications for capital projects
How to Collect and Report Financial Data — Full Reporter Requirements
Summaries of how to collect and report operating
expenses, including USOA Object Classes
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What to Report
Transit agencies must report
financial information on an
annual basis using accrual
accounting and the NTD Uniform
System of Accounts (USOA).
The FTA defines revenues as
the total amount of money
earned during a transit agency’s
fiscal year. Full Reporters must
report data for total revenues
earned during the fiscal year.
Reduced Reporters only report
operating
and
capital
expenditures incurred in the
fiscal year, by source of revenue.
Exhibit 24: Expense Types
There are two major expense categories: operating and capital. Operating expenses are
expenses that a transit agency incurs during day-to-day operations. Capital expenses are
the expenses that are related to purchasing a capital asset or making an improvement to
a capital asset that materially increases its value or useful life. Capital expenses include
the acquisition cost of a capital asset including the cost of delivery, installation, and any
modifications to the asset(s). The FTA defines capital as an asset having a useful life of
more than one year. See USOA 3.0, “Capital Expenses,” for additional information on
capital expenses.
Federal grant requirements allow a transit agency to determine its capitalization threshold
provided the per unit cost is $5,000 or less. For example, if a transit agency sets its
capitalization level at $2,000, it must report a computer equipment purchase of $1,500 as
an operating expense on the NTD Annual Report. For more information, please see the
Office of Management and Budget (OMB) Uniform Grant Guidance web page.
Typically, transit agencies receive Federal, State, and local funding. When agencies apply
for these funds, the applicable government entity approves the application and makes a
funding commitment for a total amount of funding. There can be a difference between the
amount of funds that the Federal, State, or local government commits, and the amount of
funding that a transit agency uses to fund operating and capital expenses during the fiscal
year. Transit agencies must report the amount of funds used to fund operating and capital
Financial Data Requirements — 65
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expenses during the year—not the amount of funds that are available—as revenues
earned.
This revenue reporting principle applies to the typical case in which a transit agency
“earns” its funding from another government entity based on costs incurred. If the transit
agency receives funding with no requirement to make specific expenditures, then the
transit agency must report the total funding provided as revenues earned.
Exhibit 25: How to Report Grant Funds
Example: A State awards a transit agency a grant of $1,000,000. The transit agency
must incur eligible expenses as defined in the grant to receive the funding. The transit
agency uses $200,000 of the grant money to fund eligible expenses during the fiscal
year. What does the agency report to the NTD?
Solution: The transit agency reports the $200,000 it used during the fiscal year. If the
agency reports revenue data (Full Reporter types), it also reports revenues of
$200,000. It does not report the remaining $800,000 that it has not received or spent.
Fully Allocated Costs
Transit agencies must report the full costs associated with its transit service. In some
cases, this is straightforward: an agency that paid for the full cost itself simply reports all
the costs associated with its transit service that it incurred during the fiscal year.
However, many agencies are part of larger entities that perform many non-transit
functions. For example, many transit agencies are departments of city or county
governments. In such a case, it is important to determine what the reporting entity is.
Usually for departments of local government, the reporting entity is the local government
itself. For example, if a city government has a transit department and the reporting entity
is the city government, all the costs incurred by the city to support transit service must be
reported.
This principle means that some costs incurred by the city government—but not
specifically by the transit department—will appear in the NTD report. This is because
other departments of the city government support the transit department. For example,
the city human resources department may spend part of its time handling personnel
matters for the transit department. In this case, the department’s cost of operation
includes the indirect cost of providing this service for the transit department, and the city
government will have to include it in its NTD report.
Costs incurred by the city government in the normal course of business that do not directly
support the transit department are not included in the NTD report. For example, the transit
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department in our previous example may benefit from the presence of the local police
force. But unless the city government specifically assigns members of the police force to
specific transit duties, the reporter does not report this cost.
How to Record and Report Financial Accounts
Transit agencies must report financial data in a uniform manner in conformance with
accrual accounting and the Uniform System of Accounts.
Under accrual accounting:
•
Agencies record revenues when they earn them regardless of whether they
actually receive the revenue in the same fiscal year; and
•
Agencies record expenses as soon as they owe an entity regardless of if they
actually pay the funds for the expense in the same fiscal year.
Transit agencies must report finances in the manner that the USOA prescribes. The
USOA categorizes operating expenses into functions and object classes. Functions are
the activities a transit agency performs, and object classes are expense categories. For
more information regarding Full Reporter financial requirements and the USOA functions
and object classes, please see the “How to Collect and Report Financial Data: Full
Reporter Requirements” section of this chapter.
Allocating Costs
The purpose of cost allocation is to determine the total costs incurred to produce a specific
product or deliver a specific service. In the NTD, transit agencies report the total cost
incurred to operate each mode of transit service. This information helps facilitate
comparisons of the operating characteristics of modes at different agencies and of a
single mode over time. Sound cost allocation procedures will also improve the accuracy
of financial data reported to transit agency governing boards and the public. This is also
consistent with GAAP.
To fully report operating expenses, agencies should
•
Determine which expenses are direct costs that are attributable to a particular
mode and type of service and which expenses are shared costs; and
•
Trace or allocate shared costs to each mode, type of service, and function.
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Direct vs. Shared Costs
In order to report the total cost of delivering each mode of transit service, transit agencies
must calculate both the direct and shared costs of providing service.
Direct costs are costs that are directly identifiable to one or more mode, type of service,
and function of transit service.
•
Direct costs that are directly identifiable to one mode, type of service, and function
include operator salaries and wages (and associated fringe benefits for operators
that directly support one mode), other salaries and wages (for staff that directly
support one mode), materials and supplies (that are unique to a specific mode),
and propulsion power (that is associated with a specific mode).
•
Direct costs that are directly identifiable to one or more modes, types of service,
and functions must be attributed and charged to the specific mode within a transit
agency’s accounting system at the time work was performed. For instance, a
transit agency may employ vehicle maintenance staff to repair Light Rail (LR) and
Heavy Rail (HR) systems. The agency has an accounting system that allows its
employees to assign their hours directly to a specific mode (e.g., LR, HR). The
accounting system enables the maintenance staff employees to directly attribute
and charge to each mode; therefore, the salary and wages for the maintenance
staff are direct costs that are identifiable to the two modes.
Shared costs are costs that are commonly or jointly used to provide two or more modes
of transit service. Transit agencies perform cost assignment using the following methods
to improve the accuracy of cost allocation.
1. Tracing shared costs wherever feasible and economically practicable
(preferred method). Cost tracing relies on the observation, counting, and/or
recording of the consumption of resource units, such as staff hours or days that are
spent on a project or assignment. Tracing also applies to specific resources that are
dedicated to particular outputs. Cost tracing minimizes distortion and helps promote
accuracy in cost assignments. However, cost tracing can be a relatively costly
process; it should be applied to items that account for a substantial portion of the cost
of an output and when it is economically feasible. For example, it is usually
unnecessary to trace the cost of office supplies (e.g., pens, papers, computer
peripherals) to various activities or outputs.
2. Allocating shared costs on a reasonable and consistent basis. Sometimes, it is
not economically feasible to trace costs. For example, general management and
administration support costs, utilities, and other costs that benefit multiple modes and
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cannot be traced to specific modes. In these situations, transit agencies allocate
shared costs to the functions, modes, and TOS by using allocation variables.
Common allocation variables include, but are not limited to:
•
•
•
•
•
Vehicle hours and miles
Vehicles operated in annual maximum service
Number of employees
Direct expenses
Ridership (Unlinked Passenger Trips)
Agencies must use knowledge of their own organization structure to select allocation
variables that make the most sense for their agency and apply them consistently.
Agencies should consider the following factors to determine the appropriate cost
assignment strategy:
•
•
•
•
•
•
Nature of the transit agency’s operations
Precision desired and needed in cost information
Practicality of data collection and processing
Availability of computing hardware and software
Cost of installing, operating, and maintaining the cost accounting processes
Specific information needs of management
Reporters must take special care to ensure that they allocate shared costs to both
purchased transportation and directly operated services. Transit agencies with purchased
transportation services incur administrative costs even if the contractor owns the vehicles
and the maintenance and storage facilities. Such administrative costs include:
•
•
Salaries and fringe benefits of employees who oversee a purchased
transportation contract
Administrative building expenses, such as:
o Custodial services
o Electric bills
o Phone bills
o Fire insurance
o Office supplies
Once agencies determine the shared costs, they must group the shared costs into cost
pools based on how costs are consumed. Cost pools are groups of costs that are
consumed in a similar manner. After grouping the costs into cost pools, agencies use the
allocation variables that best represent the driver of costs in each pool to allocate the
costs to the modes.
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FTA acknowledges that each transit agency is unique and therefore chooses a cost
allocation model that reflects its cost structure, provided the method is reasonable,
consistent, and defensible. Once an agency chooses a cost allocation model, the agency
should review it annually to confirm that the model is still valid. It should check for reasons
to change the model, such as the following:
•
•
•
•
•
•
•
Addition/reduction of modes of service
Merger with another agency
Adoption of a new chart of accounts
Restructure of the agency’s organization
Change in the nature of the transit agency’s operations
Major initiatives that would affect mode or function’s usage of costs
Transition from directly operated to purchased transportation or vice versa
Unless an agency experiences one of the major changes listed above, it should apply its
cost allocation model consistently each year. FTA recommends that each reporting
agency document its cost allocation model to facilitate consistent application. See USOA
Appendix A, “Cost Allocation Handbook,” for additional guidance and examples of cost
allocation.
Bonds and Loans
During the year the bond or loan is established, an agency reports the
•
•
•
amount expended during the fiscal year,
yearly payment, and
yearly interest.
The amount that was expended is reported either under an operational or capital
expenditure on the F-10. An agency reports the bond or loan payment by its original
source of funds. In the example below, the assumption is made that sales taxes pay for
the loan. Through the duration of the loan, the yearly loan payment is reported under
Sales Tax as funds earned (F-10). The amount of interest paid is reported under Sales
Tax as Funds Expended on Operations (F-10) and Interest Paid, Funds Applied (F40).
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Exhibit 26: Reporting Loans
Example: Suppose Regional Transit takes out a loan for and expends $1,000,000 in
2015. The interest rate is 10 percent per year. The agency pays it back over 5 years
using money from a sales tax — its yearly loan payment is $254,964. The agency
spends the entire loan in 2015 on capital.
Solution:
Year
Reporting Loans on the F-10
Reporting Loans on the F-40
2015
On the line for sales tax, it reports
$254,964 earned, $92,696 spent on
operations and $1,000,000 spent on
capital.
It reports the amount of interest paid,
$92,696, as funds applied.
2016
On the line for sales tax, it reports
$254,964 earned and $75,705 spent
on operations.
It reports the amount of interest paid,
$75,705, as funds applied.
2017
On the line for sales tax, it reports
$254,964 earned and $56,934 spent
on operations.
It reports the amount of interest paid,
$56,934, as funds applied.
2018
On the line for sales tax, it reports
$254,964 earned and $36,198 spent
on operations.
It reports the amount of interest paid,
$36,198, as funds applied.
2019
On the line for sales tax, it reports
$254,964 earned and $13,120 spent
on operations.
It reports the amount of interest paid,
$13,120, as funds applied.
At the end of the 5-year period, Regional Transit has reported a total of $1,274,820
earned, $274,823 spent on operations and $1,000,000 spent capital on the F-10
forms.
It has reported a total of $274,823 funds applied to interest on the F-40 forms.
Funding Sources (Form F-10)
Transit agencies must report operating and capital expenses based on the source of
funds. They must select one of the following funding source categories:
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•
•
•
•
•
Directly Generated Funds
Local Government Sources of Funds
State Government Sources of Funds
Federal Government Sources of Funds
Non-Added Revenues
Directly Generated Funds
Directly generated funds are funds that a transit agency earns from non-governmental
sources. Transit agencies may earn these funds from:
•
•
•
•
Passenger Fares
Funds related to transit
Funds unrelated to transit
Dedicated funds (applicable to transit agencies that are independent political
entities and have the ability to impose taxes)
Passenger Fares
Passenger fares include revenues earned from carrying passengers. This applies equally
to DO and PT services. Generally, fares are the amounts paid by the rider to use transit
services and include the base fare, zone premiums, express service premiums, extra cost
transfers, and quantity purchase discounts applicable to the passenger’s ride.
Agencies report the full amount of PT fare revenues regardless of whether the buyer or
seller retains the revenue.
Agencies may collect passenger fares in any of the following ways:
•
Before service is provided (e.g., through the sale of media such as passes, tickets,
and tokens sold to passengers)
•
Directly at the point of service (e.g., farebox, turnstile)
•
After the service is provided (e.g., through weekly or monthly billing)
In some circumstances, several agencies share a fare card program and will periodically
divide funds among themselves so that each agency within the program receives the
appropriate amount of fare revenue. In such cases, each agency reports its share of the
revenues.
Passenger fares include Passenger-Paid Fares (4111) and Organization-Paid Fares
(4112).
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Passenger-Paid Fares
Passenger-paid fares reflect the amount of the fare that the passengers pay on their own
behalf. Passenger-paid fares may include:
•
•
•
•
•
•
•
•
•
•
Full adult fares
Senior citizen fares
Student fares
Child fares
Fares for individuals with disabilities
Ferryboat services
Vanpool services
Special ride fares
Handling fees
No-show fines
Organization-Paid Fares
Organization-paid fares are paid by an organization rather than by the passenger.
Organization-paid fares also include funds for rides given along special routes for which
a beneficiary of the service may guarantee funds. Organization-paid fares may result from
agreements between the reporter and an agency or organization that pays a set amount
in return for unlimited and/or reduced fare transit service for the persons covered by the
agreement. Examples of organization-paid fares are discussed in the Uniform System of
Accounts.
Transit agencies must report fares paid in part or in whole by an organization for an
affiliated, specific group of individuals as passenger fares. For example, a university may
pay a transit agency so that students can ride fare-free. The transit agency must report
such a payment from a university as organization-paid passenger fares.
Fare Reporting Rules
Donations that are made on a revenue vehicle or at a farebox should be reported as fares.
Passenger fares do not include subsidies (e.g., subsidies from private organizations or
other sectors of operations), which are provided to support the general provision of transit
service. Passenger fares also do not include fare assistance from other entities, such as
governments, to provide a reduced fare or free fare for a general class of users (e.g.,
senior citizens, students). The agency reports subsidies and fare assistance in the
appropriate private, State, local, or Federal government sources of funds.
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In all cases, transit agencies must ensure that they report contributions by the original
source of funds.
Certain rules discussed below apply only to specific modes of transportation.
Ferryboat
Ferryboat fares include revenues earned from walk-on pedestrians, bicyclists, and public
transportation vehicle passenger fares. For vehicles, report passenger fares for each
occupant of the vehicle, including the driver. Note, however, that vehicle and bicycle
ferriage fees are not included in Passenger-Paid Fares but are reported in Non-public
Transportation Revenues.
Exhibit 27: Ferryboat Services
Example: A transit agency operates a ferryboat service. The ferryboat fares are $25
per vehicle, regardless of passengers. The pedestrian fare for walk-ons is $5 per
pedestrian passenger. A vehicle carrying one driver and two passengers boards the
ferryboat. How does the agency report in NTD?
Solution:
Ferryboat Revenues
Amount
Passenger-Paid Fares
earned
$15 (1 driver and 2 passengers)
Non-public transportation
revenue earned
$10 ($25 for the vehicle minus $15 for the
driver and passengers)
Vanpool
For publicly sponsored Vanpool (VP) services, passenger fares have unique provisions.
Passenger fares include Passenger Fees and Out-of-Pocket Expenses as described in
the “Contractual Relationship” section of this manual. These costs often include fuel
costs, maintenance expenses, lease payments, tolls, and other out-of-pocket costs.
Allocating Fare Revenues
Typically, fares are directly related to one mode or type of service. However, agencies
may need to allocate fares among modes and types of service if
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•
There is a fixed fare for the initial segment of a multi-mode trip and the transfer
charge is not equal to the fare charged for a single-ride trip on the next mode; or
•
A large portion of passengers use passes that are accepted on several modes.
In such cases, transit agencies must allocate fare revenues to each mode and type of
service based on a reasonable allocation method. For example, a transit agency may
allocate by:
•
•
•
Unlinked Passenger Trips
Passenger Miles Traveled
Operating Expenses
Funds Related to Transit
Agencies may earn funds from other transit-related services. The following describes the
common sources of funds for transit-related activities.
Park-and-Ride Parking Revenue
Park-and-ride parking revenue (4120) is the revenue from parking fees paid by
passengers who drive to park-and-ride facilities to use transit service. Revenues earned
from the operation of parking lots that are not park-and-ride locations are reported in Other
Agency Revenues.
Auxiliary Transportation Funds
Transit agencies earn auxiliary transportation revenues (4140) from activities closely
related to the provision of transit service, such as
•
•
•
•
Concessions (station concessions and vehicle concessions)
Advertising revenues
ID card fees for travel on the transit agency’s services (seniors, persons with
disabilities, employees)
Fare evasion and park-and-ride lot fines
Purchased Transportation Agreement Revenues
Sellers of PT service must report the payment they earn for providing purchased
transportation service (4160).
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Non-Public Transportation Revenues
Agencies may provide transit services that are not public transportation (4130). Typically,
these services are infrequent and may include school bus service, charter service, freight
service, and sightseeing service.
Funds Unrelated to Transit
Transit agencies may earn funds that are unrelated to the provision of transit service.
Sources of unrelated funds are discussed below.
Other Agency Revenues
Other Agency Revenues (4150) include:
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Investment earnings
Interest income
Revenues earned from sales of maintenance services on property not owned or
used by the transit agency
Rentals of revenue vehicles to other operators
Rentals of transit agency buildings. property, and real estate to other organizations
Parking fees generated from parking lots not normally used as park-and-ride
locations
Donations
Student fees (when the agency is a university)
Grants from private foundations
Development fees
Rental car fees
Sale of surplus electricity
Sale of fuel
Sale of assets in excess of the asset’s book value
Sale of carbon credits
Subsidies from Other Sectors of Operations
Occasionally, transit agencies receive subsidies from other sectors of operations (4170)
within the transportation entity to help cover the cost of transit. For example, a
transportation authority may be responsible for airports, ports, bridges, and public transit.
The public transit sector of the transportation authority may receive or spend funds from
the airport sector.
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Extraordinary and Special Items
Extraordinary items are events or transactions that are distinguished by their unusual
nature and by the infrequency of their occurrence.
Unusual nature means that the underlying event or transaction has a high degree of
abnormality and is clearly unrelated to, or only incidentally related to, the ordinary and
typical activities of the transit agency.
Infrequency of occurrence means that the underlying event or transaction would not
reasonably be expected to recur in the foreseeable future, taking into account the
environment in which the transit agency operates.
Special items are events or transactions that are either unusual in nature or infrequent,
but not both.
The agency determines an extraordinary event or transaction to be material if it is material
in relation to the agency’s income before extraordinary items, to the trend of annual
earnings before extraordinary items, or is material by other appropriate criteria.
Examples of material extraordinary items include recoveries received for damages from
a natural disaster, such as a hurricane or earthquake. Recoveries received might include
disaster relief funds. Assets impaired by and recoveries received from these events are
considered extraordinary because they are abnormal in occurrence and are not
reasonably expected to recur in the foreseeable future.
Extraordinary and special items are distinguishable from normal operating items and are
thus reported separately. The nature and financial effects of each event or transaction
are disclosed on the face of the statement of activities or in the notes to the financial
statements. See USOA 2.1.8, “Extraordinary and Special Items,” for additional guidance
and examples of extraordinary and special items.
Total Recoveries
Total Recoveries (4190) include proceeds recovered from insurance companies to
indemnify the transit agency for insured acts that resulted in a liability for damage to transit
personnel or property or damage to the person or property of others. Total recoveries
include monies received for items or events that are not classified as extraordinary or
special. For example, the agency reports proceeds received from insurance companies
for physical damage claims resulting from an accident as insurance recoveries.
Total recoveries also include amounts recovered from others held liable for damage to
the transit agency’s property. For example, the agency reports proceeds received from
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third parties involved in an accident as recoveries. The agency reports full proceeds
received from the insurance company as insurance recoveries; the agency does not net
monies from the related asset replacement cost.
Directly Generated Dedicated Funds
Dedicated funds are funds that must be spent on the provision of transit service. The
following are the major categories for dedicated funds:
•
•
•
•
Dedicated taxes
Bridge, tunnel, and highway tolls
HO/T lane tolls
Other dedicated funds
Some transit agencies, such as a transit authority, are independent political entities.
When they have been granted the authority to directly impose taxes, tolls, and fees, these
agencies report these revenues as directly generated dedicated funds.
Dedicated Taxes
If a transit agency is an independent political entity and has the legal authority to impose
a dedicated tax, the NTD refers to this tax as a directly levied tax.
For convenience, a different governmental entity may collect directly levied taxes on
behalf of the agency. 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 the sales tax and
distributes the one percent back to the transit agency. Since the one percent tax is a
directly levied sales tax by the transit agency, it must report these funds as directly
generated.
Independent political entities may levy taxes, such as:
•
•
•
•
•
•
•
•
Income taxes (4210)
Sales taxes (4220)
Property taxes (4230) (includes mortgage and property transfer taxes and fees)
Fuel taxes (4240)
Payroll taxes
Utility taxes
Communication taxes (e.g., telephone taxes)
Motor vehicle and tire excise taxes
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Bridge, Tunnel, and Highway Tolls
Another source of funds raised for transit is from tolls collected on bridges, tunnels, or
highways (4260). Typically, transit agencies that have the power to impose these fees
are multipurpose transportation agencies that operate and own these facilities.
High Occupancy/Toll Lanes
Moving Ahead for Progress in the 21st Century Act (MAP-21) outlined the provisions
governing the use and operation of HO/T lanes. Agencies may receive dedicated funds
from tolls charged for the use of HO/T lanes (4270).
Other Dedicated Funds
These are revenues dedicated to transit other than taxes or tolls (4290). These are often
fees imposed on the public by the transit agency. Examples include the following:
•
•
•
•
Vehicle licensing and registration fees
Driver’s license fees
Communications access fees and surcharges
Lottery and casino proceeds
Public Funding Relationships
Public transit agencies commonly provide funding to other public transit agencies.
Agencies may establish these relationships through a memorandum of understanding
(MOU), as part of the budgeting process of a State or local governmental entity, or through
an actual contract. Full Reporter agencies must report these funds as revenue on the
NTD Annual Report.
Pass-through Funds
Pass-through funds are funds that a transit agency (often known as a designated
recipient) receives from a government entity (e.g., FTA) and gives to another transit
agency. These funds are not used to fund the designated recipient’s transit service. These
funds are used to fund the services provided by the agency ultimately receiving the funds.
Transit agencies do not report pass-through funds that they provide to other agencies on
their Annual Report. The agency that ultimately receives the pass-through funds and
benefits from the government assistance reports the funding. Agencies that are
designated recipients only report funds that relate to their transit services.
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Memorandums of Understanding
Transit agencies should report information for MOUs if the agreement meets the NTD’s
definition of a contractual relationship. Please refer to “Basic Agency Information
Requirements: Contractual Relationship Data Requirements (Form B-30)” for more
information about contract requirements.
Local and State Government Sources
Transit agencies usually receive and spend funds from local and State government.
State government funds and local government funds pay a portion of the costs to provide
transit service, including
•
•
Operating assistance, such as:
o
General operating assistance to support service for all classes of passengers
o
Fare assistance to meet the difference between full adult fares and special
reduced fares for persons with disabilities, senior citizens, students, and other
special reduced fare riders
o
Reimbursements of payments for taxes, interest, snow removal,
maintenance, and security costs
o
Special demonstration project assistance
Capital assistance
Transit agencies must report expenses based on the source of funds. Therefore,
agencies must identify what type of local and State funding they receive.
Local sources may provide funding from:
•
•
•
•
General revenues of the local government
Local Funds Dedicated to transit at their source
Other local funds
Extraordinary and special items
State sources may provide funding from:
•
•
•
General revenues of the State government
State transportation fund
Extraordinary and special items
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General Revenues of the Local/State Government
State and local government may provide transit agencies with funds from their annual
budgets that are not dedicated to transit. Transit agencies typically have to compete for
this funding with other organizations such as police, fire, and educational institutions.
Local Funds Dedicated to Transit at Their Source
These are funds from local taxes, tolls, and fees that the government entity institutes to
support transit programs and projects. These funds may also include bridge, tunnel, and
highway tolls.
Other Local Funds
Local government entities may provide funds that are not dedicated or from the annual
budget. This may include grants from local governments.
State Transportation Fund
Many States set up a State Transportation Fund (4420) that is separate from the General
Fund. It usually has several dedicated sources of funding, often including funding sources
such as fuel taxes, vehicle registration fees, or bonds backed by such sources. The
Transportation Fund typically funds both transit agencies and other transportation needs,
such as the highway department. Agencies are not required to report the individual
sources of funding that support the State Transportation Fund.
Extraordinary and Special Items
Please see the definition of Extraordinary and Special Items in the “Funding Sources:
Directly Generated Funds” section of this chapter.
Federal Government Sources
Transit agencies typically receive Federal funds on a cost-reimbursement basis. For Full
Reporters, this means that Federal funding revenues and expenses must be equal.
Transit agencies must report funds by grant source. The following section explains
common grants for transit assistance. Agencies may receive other FTA funds not defined
below. Additionally, agencies may receive funding from other Federal sources. Transit
agencies must report those funds as Other Federal Funds in the Annual Report. Transit
agencies must take special care to report funds by their original source.
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In some cases, capital assistance may be spent on activities that are normally considered
operating, such as preventive maintenance and ADA service. This typically requires 20
percent local match. Although these funds are capital grants, the agency reports it as
capital assistance spent on operations.
FTA Funds
Agencies receive FTA funds from many grants, including, but not limited to the following:
Current Programs
•
•
•
•
•
•
•
FTA Urbanized Area Formula Program (§5307)
FTA Formula Grants for Rural Areas (§5311)
FTA Capital Investment Grants (§5309)
FTA State of Good Repair (§5337)
FTA Grants for Buses and Bus Facilities Formula Program (§5339)
FTA Enhanced Mobility of Seniors & Individuals with Disabilities (§5310)
FTA Metropolitan Planning (§5303)
Expired Programs
•
•
•
•
FTA Clean Fuels Program (§5308)
FTA Job Access and Reverse Commute Program (§5316)
FTA New Freedom Program (§5317)
FTA Transit in Parks Program (§5320)
FTA Urbanized Area Formula Program (§5307)
Transit agencies may use §5307 funding for
•
•
•
•
•
Capital projects
Planning
Operating assistance in UZAs with populations less than 200,000
Preventative maintenance (capital funds spent on operations)
Complementary paratransit services operated to meet ADA requirements.
Section 5307 funds include flexible funding programs. For example, the Federal Highway
Administration (FHWA) of the U.S. Department of Transportation transfers funds to §5307
under the flexible funding provision from various programs, including
•
•
•
Surface Transportation Program (STP)
Congestion Mitigation and Air Quality Improvement Program (CMAQ)
National Highway System (NHS)
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•
•
•
•
•
Construction of Ferry Boats and Ferry Terminal Facilities
Federal Lands Highways Program (FLHP)
Transportation, Community, and System Preservation Program (TCSP)
Coordinated Border Infrastructure Program (CBIP)
Non-Motorized Transportation Pilot Program
Transit agencies must report funds from flexible funding programs under the appropriate
FTA program. For example, if a transit agency receives FHWA CMAQ funding through
the §5307 program, the agency must report this under §5307 funds.
FTA Formula Grants for Rural Areas (§5311)
Section 5311 is a formula program that provides assistance to transit agencies in rural
areas for
•
•
•
Capital projects
Planning
Operating assistance
For questions regarding urbanized and rural areas, please see the “Basic Agency
Information Requirements: Identification (Form B-10)” section of this manual.
Federal operating and capital assistance under §5311 includes any §5310, §5307, §5316,
or §5317 funds that States transfer to the program. This program also includes any flexible
highway funds States administer through the §5311 program.
Transit agencies that report to the urban module and receive §5311 funds also have
responsibilities to provide data to the State for the State DOT NTD Annual Report.
Tribal Transit Program (TTP)
FTA dedicates a portion of the §5311 program funds to the TTP. Federally recognized
tribes may use TTP funds to assist with operating, planning, and capital needs. FTA
apportions these funds based on three tiers. For more information on TTP statutory tiers,
please refer to the “Introduction: Data Use and Funding: Tribal Transit Program” section
of this manual.
FTA §5311(f) Intercity Bus Program
FTA requires States to set aside 15 percent of the §5311 program for Intercity Bus
projects, unless a State governor certifies these needs are already met. Private for-profit
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companies may receive §5311(f) funding from the State. These companies report limited
data to the State as a §5311(f) subrecipient.
If a transit agency provides other public transit services and receives this funding, the
agency must report the service according to NTD modal definitions and report the funding
under the §5311 program.
FTA Capital Investment Grants (§5309)
Section 5309 is a discretionary program that provides capital assistance for new fixed
guideway or other major investment systems.
FTA State of Good Repair Program (§5337)
Section 5337 is a formula program that replaced the Fixed Guideway Modernization
program. This grant provides capital assistance to maintain fixed guideway and high
intensity bus systems in a state of good repair.
FTA Buses and Bus Facilities Program (§5339)
Section 5339 is a formula program that finances capital projects to replace, rehabilitate,
and purchase buses and related equipment, and to construct bus-related facilities.
FTA Enhanced Mobility of Seniors & Individuals with Disabilities (§5310)
Section 5310 is a formula program that provides capital assistance to State and local
governments and private nonprofit groups to meet the transportation needs of elderly
individuals and individuals with disabilities.
FTA Metropolitan Planning (§5303)
Section 5303 supports cooperative, continuous, and comprehensive planning programs
for making transportation investment decisions in UZAs. These funds are allocated to
MPOs. Local elected officials designate these funds to carry out urban transportation and
planning processes.
FTA Clean Fuels Program (§5308)
Congress discontinued this program in the MAP-21 legislation.
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Section 5308 was a formula program that supported the use of alternative fuels. Projects
were eligible in air quality maintenance or nonattainment areas for ozone or carbon
monoxide for both urbanized and rural areas.
The program helped transit agencies purchase low-emission buses and related
equipment, build alternative fueling facilities, modify existing garage facilities to
accommodate clean fuel vehicles, and assisting in the utilization of biodiesel.
FTA Job Access and Reverse Commute Formula Program (§5316)
Section 5316 was a formula program for States and designated recipients. Section 5316
supported the development and maintenance of job access projects that transported
welfare and eligible low-income individuals to jobs and activities related to their
employment. Additionally, §5316 provided assistance to reverse commute projects that
transported residents of urbanized and rural areas to suburban employment
opportunities.
Congress discontinued this grant program in the MAP-21 legislation. Under changes
made in MAP-21, these activities now are eligible for funding under the §5311 and §5307
programs.
FTA New Freedom Program (§5317)
Section 5317 was a formula program for new public transportation services and public
transportation alternatives beyond those required by the ADA. These transportation
programs assisted individuals with disabilities and provided transportation to and from
jobs and employment support services. These programs had to be part of a locally
developed human service transportation coordinated plan.
Transit agencies used §5317 funds for
•
Capital projects
•
Operating assistance
•
Planning
Congress discontinued this grant program in the MAP-21 legislation. Under changes
made in MAP-21, these activities now are eligible for funding under the §5311 and §5307
programs.
FTA Transit in Parks Program (§5320)
Congress discontinued this grant in the MAP-21 legislation.
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Section 5320 was a program for preserving parklands and enhancing visitor enjoyment.
FTA, the U.S. Department of Interior, and the U.S. Department of Agriculture Forest
Service administered this grant jointly.
Non-Added Revenues
Non-added revenues are funds received by the transit agency that are not included in the
total funds earned during the operating period.
Contributed Services
Contributed Services (4610) are in-kind services received by the reporting agency from
another entity or person where there is no payment for the services. In the past,
Contributed Services was reported as a directly generated fund. However, since there is
no actual cost for the contributed service, change has been made to include the value of
the service as non-added revenue instead. An example of a contributed service is when
a retired lawyer provides pro-bono legal services to the local transit agency.
When the transit agency is a part of a larger entity (like a department of city government)
and the larger entity pays for the service, the larger entity is considered the reporter and
therefore the costs must be reported outside of Contributed Services. See USOA 2.6.1,
“Contributed Services,” for additional information.
Voluntary Non-Exchange Transactions
This object class is for the receiver to record the non-exchange value when all applicable
eligibility requirements have been met. In a voluntary non-exchange transaction, an
agency gives or receives value (e.g., revenue vehicle) without directly receiving or giving
equal value (e.g., cash) in return. This is different from an exchange transaction, in which
each party receives and gives up essentially equal values. An example of a voluntary
non-exchange transaction is when one government agency builds capital assets and
transfers the assets to another transit agency that operates them
The recipient of a non-exchange transaction recognizes non-exchange receivables or
funds when all applicable eligibility requirements have been met. Examples of eligibility
requirements might include situations where the receiving agency is required to wait for
a period of time before it has access to the transferred asset, or where the provider’s
transfer of asset is contingent upon an agreed upon action taken by the recipient.
The agency records non-exchange receivables as current or noncurrent assets. The
recipient reports resources transmitted before eligibility requirements are met as deferred
revenues (liability).
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Providing agencies can find guidance for reporting the non-exchange transaction under
the Reconciling Items: Voluntary Non-Exchange Transaction. See USOA 2.6.2,
“Voluntary Non-Exchange Transactions,” for additional information.
Sales and Disposals of Assets
Sales and Disposals of Assets (4630) include, but are not limited to, sales of equipment,
buildings, real estate, and other property. Funds from sales and disposals of capital
assets are not considered revenues earned because these transactions involve the
conversion of existing assets into cash and not an increase in asset value. Consequently,
NTD does not include this amount in the total funds earned during the reporting period.
If an asset is sold for an amount higher than its book value (cost less accumulated
depreciation), the agency records the difference between the sale price and book value
as a gain in Other Agency Revenues. See USOA 2.6.3, “Sales and Disposals of Assets,”
for additional information.
Transportation Development Credits
In some States, funds spent on transportation at the State level can be used as a nonFederal match for Federal grants to transit agencies. These are known as Transportation
Development Credits (TDCs) or toll credits. Since these credits are not actually used to
cover expenses, NTD does not include these credits in the total funds earned. See USOA
2.6.4, “Transportation Development Credits,” for additional information.
Capital Expenses (Form F-20)
Full Reporters must identify the following in order to report expenses related to capital
projects:
•
•
•
•
Project Classes
Project Categories
Predominant Use
Purchased Transportation capital projects
Transit agencies must determine which class the capital project belongs in before
reporting data in the applicable category.
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Transit agencies should not report capital maintenance expenses under capital projects.
Capital maintenance expenses are operating expenses that a transit agency pays with
§5307 capital funds. Therefore, agencies must report these data as operating expenses.
Project Classes
There are two classes of capital projects:
•
Improvements relating to existing transit services through rehabilitation,
reconstruction, or replacement of capital
•
Capital for expansion of service (e.g., Light Rail (LR) line extension), implementing
new services (e.g., new mode of service), or building a new facility to
accommodate planned services
Improvements for Existing Transit Services
Transit agencies typically improve existing transit services by replacing obsolete vehicles,
equipment, buildings, and structures. Typical projects include replacing an obsolete
garage, replacing vehicles, overhauling rail passenger cars, re-roofing a maintenance
facility, or rehabilitating a bus.
Transit agencies also improve existing transit services by extending the useful lives of
existing vehicles, equipment, buildings, and structures. If the improvement extends the
useful life of these assets beyond one year and/or the costs of the rebuild materially
increases the value of the asset beyond the book value, the agency must report the
rehabilitation / reconstruction / replacement / improvement costs as capital expenses.
Expansion of Transit Service
Expansion of service projects cover capital projects related to the expansion of existing
services or the operations of new services. Examples include
•
•
•
•
The extension of a rail line
Starting a new mode of service
Purchase of additional buses for new routes in developing areas
Construction of an additional maintenance facility for planned expansions of
service
Transit agencies can only report expenses for capital projects as expansion projects if
they have committed plans to implement new services. If there are no committed plans,
then the project expenses must be reported as improvements for existing transit services.
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A capital project may have elements of both improvements and expansion. In these
cases, transit agencies must allocate the project to both project classifications. Exhibit 28
provides examples for a variety of scenarios.
Exhibit 28: How to Report by Project Class
Example
Solution
Example 1: A transit agency decides to
rehabilitate and expand an existing
maintenance garage. The garage is
designed for 200 revenue vehicles and
will be expanded to serve 275 buses as
part of this project. How should the transit
agency report the expenses for this
project?
The transit agency should report the
project costs under Improvements for
Existing Transit Services for the 200
buses. The agency should report the
project costs associated with the new 75
buses under Expansion of Transit
Service.
Example 2: A transit agency decides to
replace an existing, obsolete garage with
a design capacity of 75 buses. The transit
agency decides to expand the size of the
facility to a design capacity of 100 buses
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 transit
agency report the project?
The transit agency should report project
costs under Improvements for Existing
Transit Services because it has 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
implementing new transit services. These
new services will be phased in over the
next several years and 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 transit
agency report the project?
In this case, there is a commitment for
expansion of services. Therefore, the
transit agency must report the project
costs associated with the part of the
project that replaces the original garage
under Improvements for Existing Transit
Services. The agency should report the
additional project costs to accommodate
new transit services under Expansion of
Transit Service.
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Example
Solution
Example 4: A transit agency purchases
50 new buses. The agency is replacing
40 buses that have reached their useful
life and is acquiring 10 buses for new
services to developing suburbs. How
should the transit agency report the
project?
The transit agency should report the cost
of the 40 replacement buses under
Improvements for Existing Transit
Services. The agency should report the
10 buses for new service under
Expansion of Transit Service.
Project Categories
Once an agency identifies the appropriate capital project class to use, it must separate
data into project categories. Transit agencies must define and separate costs for each
project category.
The NTD uses the following project categories:
•
•
•
•
•
•
•
•
•
Guideway (6100)
Passenger stations (6200)
Administrative buildings (6300)
Maintenance buildings (6400)
Revenue vehicles (6500)
Service vehicles (nonrevenue) (6600)
Fare revenue collection equipment (6700)
Communications and information systems (6800)
Other (6900)
Capital projects include equipment and furniture integral to buildings and structures.
Guideway
Agencies must report capital projects 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 transit operations such as:
•
•
•
At grade
Elevated and subway structures
Tunnels and bridges
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•
•
Track and power systems for rail modes
Paved highway lanes dedicated to fixed-route modes
Guideway does not include passenger stations and transfer facilities, bus pull-ins, or
communication systems.
Passenger Stations
Transit agencies must report capital expenses for passenger stations, including the costs
for design and engineering, land acquisition and relocation, demolition, and purchase or
construction of stations. Passenger stations include park-and-ride facilities.
Passenger stations have strict criteria and should only include enclosed buildings. The
FTA includes structures in separate ROW as passenger stations for NTD reporting
purposes. This usually means a platform area for rail modes and something more than a
street stop or street-side passenger shelter for modes operating in mixed traffic on streets
and roads. Agencies should not include bus shelters or on-street bus stops under
Passenger Stations. Transit agencies must report these shelters under “Other” capital
projects.
The FTA considers the following as passenger stations:
•
All rail passenger facilities (except Light Rail (LR), Streetcar (SR), and Cable Car
(CC) facilities)
•
All LR, SR, and CC passenger facilities in a separate ROW that have platforms
•
All fixed-route and Trolleybus (TB) passenger facilities in a separate ROW that
have an enclosed structure (building) for passengers for such items as ticketing,
information, restrooms, concessions, and telephones
•
All transportation, transit or transfer centers, park-and-ride facilities and transit
malls, if they have an enclosed building for passengers
Administrative Buildings
Agencies must report capital projects for administrative buildings, including the costs for
design and engineering, land acquisition and relocation, demolition, and purchase or
construction.
Administrative buildings are the general administrative offices owned by a transit agency.
Administrative buildings usually house executive management and support activities for
overall transit operations, including accounting, finance, engineering, legal, safety,
security, customer services, scheduling, and planning. Administrative buildings also
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include separate buildings for customer information or ticket sales that a transit agency
owns and that are not part of passenger stations.
Maintenance Buildings
Transit agencies 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, operations centers, and equipment that
enhance maintenance, such as diagnostic equipment. Agencies should not include
information systems that they use to process maintenance data under Maintenance
Buildings.
Revenue Vehicles
Agencies must report capital expenses for revenue vehicles, including acquisition and
major rehabilitation of the vehicles. The cost of the vehicle includes both the vehicle and
all fixtures and appliances inside or attached to the vehicle. When equipment such as a
farebox, radio, Automatic Vehicle Locator (AVL), or spare engine is included as part of
the vehicle purchase, these items are part of the vehicle cost. However, when purchased
separately, these items belong to other asset classifications such as Fare Collection
Equipment (2700), Communications / Information Systems (2800), or in the case of spare
parts, Operating Expenses. For rubber-tired vehicles, the vehicle cost includes the cost
of one set of tires and tubes to make the vehicle operational.
Agencies may spend capital funds on revenue vehicles for
•
Replacing a fleet — the replacement of revenue vehicles having reached the end
of their service lives
•
Rebuilding a fleet — the installation of new or rebuilt major components (e.g.,
engines, transmissions, body parts) and/or structural restoration of revenue
vehicles to extend service life
•
Overhauling a rail fleet — the one-time rebuild or replacement of major subsystems
on revenue producing rail cars and locomotives, commonly referred to as midlife
overhaul
•
Expanding a fleet — the acquisition of revenue vehicles for expansion of transit
service
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Service Vehicles
Agencies must report capital expenses for the acquisition or rebuilding of service vehicles.
Service vehicles include supervisor vans, tow trucks, mobile repair trucks, transit police
cars, and staff cars. The cost of the vehicle includes both the vehicle and all fixtures and
appliances inside or attached to the vehicle.
Fare Revenue Collection Equipment
Transit agencies must report the capital expenses for the acquisition or rebuilding of fare
revenue collection equipment. Fare revenue collection equipment includes turnstiles,
fareboxes, automated fareboxes and related software, moneychangers, and fare
dispensing machines.
Communications and Information Systems
Agencies report capital for systems, including
•
•
Information systems that process information
Communication systems that relay information between locations
A system is a group of devices or objects that form a network for distributing something
or serving a common purpose (e.g., telephone, data processing systems).
Communication systems include two-way radio systems between dispatchers and vehicle
operators, cab signaling, and train control equipment in rail systems, AVL 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. Associated software
may include general office, accounting, scheduling, planning, vehicle maintenance, nonvehicle maintenance, and customer service programs.
Other
Agencies report the capital expenses for other capital projects, including
•
•
Furniture and equipment that are not an integral part of buildings and structures
Shelters, signs, and passenger amenities (e.g., benches) not in passenger stations
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Predominant Use
Some capital projects apply to more than one mode or type of service or project category.
Transit agencies must report a capital project based on the predominant use. Agencies
determine predominant use for mode and type of service by
•
Identifying the primary reason why the project was constructed or acquired
•
Using a reasonable measure to determine the predominant use, such as:
o
The relative number of passengers served by mode or type of service for
passenger facilities.
o
The square footage of, or the number of revenue vehicles serviced by, nonpassenger facilities, such as maintenance garages.
Exhibit 29: Reporting Predominant Use: Primary Reason
Example: A transit agency builds a new Heavy Rail passenger station on a new rail
line extension. The station also serves both directly operated and purchased
transportation bus services as a transfer center. How should the transit agency report
the station?
Solution: The primary reason the transit agency built the station was to serve rail
passengers. Therefore, the agency must report the project under the Heavy Rail
mode.
Example: A small transit agency just beginning service builds a new garage. The
agency operates only DR service. The garage also serves as the agency’s
administrative office. How would the agency report the garage?
Solution: The agency must report the garage as DR under maintenance buildings
since the primary reason the garage exists is to service DR vehicles. The agency must
report it in the expansion section of the form since it supports service that did not exist
before.
Purchased Transportation
Transit agencies must report capital expenditures the agency makes to provide transit
service. This includes capital expenditures for both directly operated and purchased
transportation services (even if the agency does not retain ownership of the purchased
asset). However, if the transit agency’s contractor purchases capital during the year using
its own funds, the transit agency should not report these capital costs.
As explained in the “Operating Expenses: Purchased Transportation (Contracted
Services): Reporting Separately” section of this chapter, most transit agencies report PT
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services. However, there are unusual cases where the buyer and seller report separately
to the NTD. In these cases, agencies report capital data.
Public Agency Sellers
If the public agency selling transit service purchases capital during the fiscal year, the
agency must report this on the Annual Report. The public agency buying the service
should not report capital data on behalf of the seller.
Private and Private Nonprofit Sellers
The public buyer reports capital purchases that it pays for, regardless of whether the
buyer retains ownership of the capital. Private sellers of service using their own funds to
purchase equipment or capital projects do not report capital data to the NTD.
How to Collect and Report Financial Data: Full Reporter
Requirements
Full Reporters must report the following detailed data related to operating expenses:
•
•
•
On Form F-30 (Operating Expenses), report operating expenses according to
USOA functions and object classes
On Form F-40 (Operating Expenses Summary), report reconciling items according
to USOA object classes
On Form B-30 (Contractual Relationship), report expenses related to purchased
transportation according to USOA object classes
Full Reporters who are Independent Transit Authorities must also report the following
data related to Financial Statement:
•
On Form F-60 (Financial Statement), report assets and liabilities according to
USOA object classes
Operating Expenses: USOA Functions and Object Classes (Form F-30)
The USOA provides a detailed explanation of each function and object class in the NTD.
In the Annual Report, the NTD identifies USOA object classes with an assigned code or
number. For example, the USOA assigns the number 5015 to the Fringe Benefits object
class. Agencies may navigate the USOA by searching the name, number of a function,
or object class.
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This manual briefly discusses USOA material. Transit agencies with questions about a
specific function or object class should refer to the USOA as cited in the "Introduction:
Financial Data Requirements" section of this manual
Operating Expense Functions
A function is an activity a transit agency performs. The NTD Annual Report for Full
Reporters uses four basic functions:
•
•
•
•
Vehicle Operations
Vehicle Maintenance
Facility Maintenance
General Administration
Vehicle Operations
The Vehicle Operations function includes wages, salaries, and expenses related to all
activities associated with dispatching and running vehicles to carry passengers, including
management and administrative and clerical support. The following sub-functions are
under Vehicle Operations:
•
•
•
•
•
•
Revenue Vehicle Operation
Scheduling
Dispatching and Supervising
Ticketing and Fare Collection
Security
Transportation Administration
Vehicle Maintenance
The Vehicle Maintenance function includes wages, salaries, and expenses incurred
during all activities related to keeping revenue vehicles and service vehicles operational
and in good repair, including administrative and clerical support. The following subfunctions are under Vehicle Maintenance:
•
•
•
Servicing and Fueling Vehicles
Inspection, Maintenance, and Repair of Vehicles
Administration of Vehicle Maintenance
Note that extensive work on revenue vehicles (e.g., engine rebuilds and overhauls) is an
operating expense only if the work meets established FTA criteria. Otherwise, transit
agencies must report vehicle rebuilds as a capital expense. For questions about capital
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expenses, please see the “Financial Data Requirements: What to Report” section of this
manual.
Facility Maintenance
The Facility Maintenance function includes all activities related to keeping buildings,
structures, roadways, track, and other non-vehicle assets operational and in good repair,
and includes administrative and clerical support. Facility Maintenance includes the
following:
•
•
•
•
•
•
•
•
Maintenance of Vehicle Operations Equipment
Maintenance of Roadway and Track
Maintenance of Tunnels, Bridges, and Subways
Maintenance of Passenger Stations and Stops
Maintenance of Operating and Maintenance Buildings, Grounds, and Equipment
Maintenance of Administrative Buildings, Grounds, and Equipment
Operation and Maintenance of Electric Power Facilities
Administration of Facility Maintenance
General Administration
The General Administration function includes wages, salaries, and expenses incurred to
perform and support administrative activities. The following sub-functions are under
General Administration:
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Finance and Accounting
Purchasing and Stores
Real Estate Management
Customer Relations
Promotion
Market Research
Planning and General Engineering
Preliminary Capital Project Planning
Risk Management
Safety
Human Resources
Legal
Information Technology
Office Management
General Management
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•
General Function
Many General Administration expenses are indirect costs and are not directly associated
with a specific mode and type of service. Transit agencies must allocate these costs
among modes and types of services using reasonable cost allocation approaches. Please
see USOA Appendix A, “Cost Allocation Handbook,” for more information on cost
allocation.
Operating Expense Object Classes
Object classes are specific groups of expenses that the USOA defines. The NTD uses
the following object classes for Full Reporters:
•
•
•
•
•
•
•
•
•
Labor (5010)
o Operators’ Salaries and Wages (5011)
o Operators’ Paid Absences (5012)
o Other Salaries and Wages (5013)
o Other Paid Absences (5014)
o Fringe Benefits (5015)
Services (5020)
Materials and Supplies (5030)
o Fuel and Lubricants (5031)
o Tires and Tubes (5032)
o Other Materials and Supplies (5039)
Utilities (5040)
Casualty and Liability Costs (5050)
Taxes (5060)
Purchased Transportation Expenses (5100)
o Purchased Transportation in Report (5101)
o Purchased Transportation Filing Separate Report (5102)
Miscellaneous Expenses (5090)
Americans with Disabilities Act of 1990-Related Expenses (5910)
Labor
Labor (5010) expenses arise from the performance of work by employees. Labor
expenses include pay and allowances that employees receive for work they perform.
Transit agencies should not include non-agency employee salaries under labor expenses.
Agencies should report the expenses for work performed by employees of outside
organizations under Services (5020). There are five categories for Labor (5010):
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•
•
•
•
•
Operators’ Salaries and Wages (5011)
Operators’ Paid Absences (5012)
Other Salaries and Wages (5013)
Other Paid Absences (5014)
Fringe Benefits (5015)
Salaries and wages include the cost of labor, excluding paid absences and fringe benefits,
for the transit agency’s employees.
Paid absences include vacation leave, sick time, and other paid time off not contingent
on a specific event outside the control of the transit agency for its employees. The FTA
requires transit agencies to report salaries and wages and paid absences separately for
the operators and the non-operators (other).
Fringe benefits are the expenses for employment benefits or services that an agency
provides to its employees in addition to basic wages. Typical benefits include costs
related to providing or making contributions to the following:
•
•
•
•
•
•
•
•
•
•
Employment taxes
Retirement plans
Pension plans
Medical plans
Dental plans
Life insurance and short-term disability plans
Unemployment insurance
Workers' compensation insurance
Uniform and work clothing allowances (typically for drivers and security personnel)
Tool allowances for mechanics
Some accounting systems do not track fringe benefit costs by function. In these cases,
agencies must allocate fringe benefit expenses to the functions.
See USOA 4.1, “Labor,” for additional information about the object classes that are
categorized as Labor.
Services
Services (5020) are the expenses for labor and other work that outside organizations
provide. Usually, services from an outside organization are a substitute for in-house
employee labor. The Services object class includes
•
Management services
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•
•
•
Professional services
Advertising services
Temporary labor services of personnel who are not employees of a transit agency,
the governmental body, or the multifunctional organization
Some transit agencies are part of a department of the State or local government, or a part
of a multifunctional organization. Because these transit agencies are a part of one larger
organization, these transit agencies must report expenses for employees from outside
departments under Salaries and Wages and Fringe Benefits, in the Labor (5010) object
class, just as they would for employees within their own department—not under the
Services object class.
Materials and Supplies
Materials and Supplies (5030) are expenses a transit agency incurs for tangible items
intended for immediate use. Materials and Supplies includes
•
Fuel and Lubricants (5031)
•
Tires and Tubes (5032)
o
•
Please note that this includes tires and tubes that are purchased or leased.
Other Materials and Supplies (5039)
For every mode except for VP and DT, the fuel and lubricant cost must be directly
recorded and reported. Vanpool providers should record and report the fuel and lubricant
cost if possible. Otherwise they should estimate using the suggested procedure described
in “Vanpool: Estimating Fuel Usage and Cost” in the “Asset Inventory Data Requirements”
chapter of this manual. Fuel and lubricant costs are not used by DT.
Utilities
Utilities (5040) covers payments made to utility companies for the purchase of energy or
services, such as electricity, water and sewer, natural gas and other fuels for heating,
internet service, telephone, and garbage collection.
Electricity used to propel revenue vehicles—either delivered directly to the vehicle via
wires or rails or used to charge a vehicle’s battery—is reported under the Vehicle
Operations function. All other uses of electricity are General Administration. Casualty and
Liability Costs
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Casualty and Liability Costs (5050) refers to the expenses a transit agency incurs for loss
protection. If a transit agency is liable for someone’s loss, then the agency must report all
applicable compensation under this object class. Casualty and Liability Costs includes:
•
Physical damage insurance premiums
•
Recovery of physical damage losses for public liability and property damage
insurance premiums
•
Insured and uninsured public liability and property damage settlement payouts and
recoveries
•
Other corporate insurance premiums (e.g., fidelity bonds, business records
insurance)
•
Self-insurance costs
All Casualty and Liability Costs are reported as General Administration.
Taxes
Taxes (5060) are the charges and assessments levied against a transit agency by
Federal, State, and local governments. Transit agencies must report any applicable
•
•
•
•
•
Income taxes
Property taxes
Fuel and lubricant taxes
Electric propulsion power taxes
Vehicle licensing and registration fees
Transit agencies should not report sales or excise taxes on materials or service.
They also should consider tax rebates and reimbursements as credit offsets to expenses
in the Taxes object class.
Purchased Transportation Expenses (Contracted Service)
PT Expenses (5100) are the expenses PT providers (sellers) incur and bill to the transit
agency in order to operate service on behalf of that transit agency. Transit agencies must
have a contract with the service provider to consider the service as purchased
transportation. Agencies only report the money they pay to the PT service provider under
the Purchased Transportation Expenses object class. This includes fare revenues
retained by the provider.
Therefore, this expense object class does not include:
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•
Expenses that a transit agency has no obligation to pay
•
Expenses a transit agency incurred to support the PT services (e.g., salaries and
wages of transit agency personnel overseeing the contract)
•
Depreciation and lease costs for vehicles and facilities
Transit agencies must report depreciation and lease costs as reconciling items. The
agency must also report the operating costs by function.
Some PT providers use their own revenue vehicles and/or maintenance facility as part of
the contract. If the PT provider charges total costs, either in absolute dollars and unit
charges (e.g., per mile or per trip), the agency must separate operating costs from any
lease and depreciation expenses.
PT providers must furnish the reporting agency with a breakdown of PT expenses into
five functions:
•
•
•
•
•
Vehicle Operations,
Vehicle Maintenance,
Facility Maintenance,
General Administration, and
Capital Leasing.
PT providers are still required to use USOA definitions to report actual expenses in each
of the five functions.
Miscellaneous Expenses
Miscellaneous expenses (5090) are expenses the USOA does not classify in other
expense object classes. Miscellaneous expenses include
•
•
•
•
•
•
•
Dues and subscriptions
Travel and meeting expenses
Bridge, tunnel, and highway tolls
Entertainment expenses
Charitable donations
Fines and penalties
Bad debt expense
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Americans with Disabilities Act of 1990 Related Expenses (Complementary Paratransit)
(5910)
Transit agencies must identify the portion of total expenses for the DR and DT modes
directly related to operating complementary paratransit services in compliance with the
ADA requirements. If the DR and DT also serve non-ADA passengers, the agencies may
estimate ADA related expenses using a reasonable approach, such as the proportion of
ADA trips to total trips.
Operating Expenses: USOA Object Classes — Reconciling Items (Form
F-40)
Transit agencies treat reconciling items (5200) based on their accounting system.
Accounting practices vary because of local ordinances on accounting treatments. Transit
agencies use reconciling items on the NTD Annual Report in order to provide an overall
operating expense total that is consistent with locally published reports.
Full Reporter agencies must report applicable reconciling items in the following object
classes:
•
•
•
•
•
•
•
•
Interest Expenses (5210)
Operating Lease Expenses (5220)
Capital Leases (5230)
Related Parties Lease Agreement (5240)
Voluntary Non-Exchange Transactions (5250)
Depreciation (5260)
Amortization of Intangibles (5270)
Extraordinary and Special Items (5280)
o Expenses related to extraordinary and special items are reported in this
category. For additional information, please see USOA 4.10.8,
“Extraordinary and Special Items” or, in this manual, “Directly Generated
Funds: Extraordinary and Special Items” (above).
•
•
Other Reconciling Items (5290)
ADA Related Reconciling Items (5920)
o Transit agencies must identify the portion of total reconciling expenses for
the DR and DT modes directly related to operating complementary
paratransit services in compliance with the ADA requirements. Agencies
may estimate ADA related reconciling expenses using a reasonable
approach, such as the proportion of ADA trips to total trips, when allocating
reconciling items between ADA and non-ADA service.
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Funds Applied and Funds Not Applied
There are two types of expenditures for reconciling items:
•
•
Funds Applied
Funds Not Applied
Funds Applied
Funds applied are costs that a transit agency incurs when there is a monetary transaction
to cover the expense. For example, agencies must pay for interest expenses, leases, and
rentals.
Funds Not Applied
Funds not applied means that there is not a transfer of money. Typically, these are values
that use accounting principles, such as depreciation of vehicles and amortization of
intangibles.
Non-Public Transportation Expenses
Costs that are not incurred by providing public transportation service belong in Other
Reconciling Items. This would include costs such as charter service, school bus service,
sightseeing service, or disaster evacuation.
Operating Expenses: Purchased Transportation (Contracted Services)
Transit agencies must report the expenses for purchased services. Transit agencies
providing data for their PT services must report the funds that they earn and expend on
operations and capital. There must be a contract following NTD criteria in order to report
service as purchased transportation.
Reporting Separately
Typically, only the transit agency purchasing the service (the buyer) reports expenses for
purchased transportation. However, in limited cases, the buyer and the seller file separate
NTD Annual Reports with this data. In these cases, the buyer must report the funds spent
on operations and capital.
The USOA addresses the concern of double-reporting financial data with the object class
5102, Filing Separate Report. This object class enables the buyer to report the costs of
the seller that files separately and ensures the expenses are not double-counted.
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Public Agency Sellers
Public agencies selling service report any operating expenses they incur that the buyer
of service does not cover. For example, public sellers incur overhead costs for which the
buyer may not pay. Public sellers must report these expenses. The buyer reports all other
expenses associated with the transit service in the appropriate functions and object
classes.
For-Profit Service Contractors
If a transit agency contracts with a for-profit service provider, the agency pays more than
the service provider spends to provide the service. The excess is the contractor’s profit.
Transit agencies must report their costs, not the costs to the contractor. Therefore, transit
agencies must include the contractor’s profit when they report their total operating
expenses.
Transit agencies with a Full Reporter type must report contractor expenses across the
five USOA functions: Vehicle Operations, Vehicle Maintenance, Facility Maintenance,
General Administration, and Capital Leasing. Contractors must include their profit when
they provide the totals for the five functions. In some cases, transit agencies must allocate
the profit across the functions. The following exhibit illustrates how a transit agency should
allocate a contractor’s profit.
Exhibit 30: Full Reporter Agencies: Accounting for Contractor’s Profit
Example: Coastal Nebraska Transit (CNT) contracts with Ludwig Vanpool to provide
Vanpool service. CNT paid Ludwig Vanpool $1,050,000 for the service and spent
$100,000 overseeing the contract.
CNT reports to the NTD and files an Annual Report. Because CNT contracts the
Vanpool service, Ludwig Vanpool must provide CNT with its operating expenses.
Ludwig Vanpool reports its expenses to CNT as
•
•
•
•
•
Vehicle Operations, $400,000
Vehicle Maintenance, $300,000
Facility Maintenance, $50,000
General Administration, $200,000
Capital Leasing, $50,000
Ludwig Vanpool spent $1,000,000 to provide the service and CNT paid
$1,050,000. This means that Ludwig Vanpool made a profit of $50,000 on this
contract. How should the CNT report these expenses?
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Solution: CNT must allocate the extra $50,000 among the five functions.
First, CNT must determine the percentage of the $1,000,000 for each function.
Function
Calculation of
Percentage
Percentage of
Total Expenses
Vehicle Operations
$400,000 / $1,000,000
40.0%
Vehicle Maintenance
$300,000 / $1,000,000
30.0%
Facility Maintenance
$50,000 / $1,000,000
5.0%
General Administration
$200,000 / $1,000,000
20.0%
Capital Leasing
$50,000/$1,000,000
5.0%
Now, CNT must distribute the $50,000 of profit across the functions using the
above percentages.
Function
Calculation of Additional
Expense
Additional
Expense
Vehicle Operations
$50,000 × 40.0%
$20,000
Vehicle Maintenance
$50,000 × 30.0%
$15,000
Facility Maintenance
$50,000 × 5.0%
$2,500
General Administration
$50,000 × 20.0%
$10,000
Capital Leasing
$50,000 × 5.0%
$2,500
Finally, CNT must report the total amounts of expenses, by function, as follows:
Function
Calculation of Total
Expenses
Total Expenses
for Contractor
Vehicle Operations
$400,000 + $20,000
$420,000
Vehicle Maintenance
$300,000 + $15,000
$315,000
Facility Maintenance
$50,000 + $2,500
$52,500
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Function
Calculation of Total
Expenses
Total Expenses
for Contractor
General Administration
$200,000 + $10,000
$210,000
Capital Leasing
$50,000 + $2,500
$52,500
This is not all of money that CNT reports for the Vanpool service. CNT must report
the amount of money spent overseeing the contract to the appropriate functions
and object classes as well. For questions regarding object classes, please consult
the USOA.
USOA Object Classes: Financial Statement (Form F-60)
Full Reporting agencies with certain organization types must report assets and liabilities
on the Annual Report. The following organization types must report this data.
Exhibit 31: Organization Types that Report Assets and Liabilities
• Independent public agency or authority for transit services
• Subsidiary unit of a transit agency, reporting separately
• Other Publicly Owned or Privately Chartered Corporation
• Other
Current Assets
Current Assets (1100), also known as short-term assets, are cash and other resources
that agency can readily convert to cash, sell, or consume within one year. Applicable
transit agencies must report the following current assets on the Annual Report:
•
•
•
•
•
•
Cash and Cash Equivalents (1110)
Accounts Receivable (1120)
Inventory (1130)
Prepaid Expenses (1140)
Current Investments and Current Portions of Long-Term Investments (1150)
Other Current Assets (1190)
Cash and Cash Equivalents
Cash and Cash Equivalents (1110) include short-term, highly liquid investments that the
agency can readily convert to known amounts of cash for the liquidation of transit agency
abilities, including special deposits for which a current liability exists. Cash and cash
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equivalents include the cash, working funds, special deposits, and temporary cash
investments. See USOA 7.1.1.1, “Cash and Cash Equivalents,” for additional information.
Accounts Receivable
Accounts Receivable (1120) are amounts owed to the transit agency by other parties. It
includes trade receivables, notes, acceptances receivable, and receivables from officers,
employees, affiliates, and others. See USOA 7.1.1.2, “Accounts Receivable,” for
additional information.
Inventory
Inventory (1130) includes the cost of unapplied materials and supplies such as tools,
repair parts, and fuel. The primary basis of accounting for inventory is cost, or price paid
to acquire the inventory. Cost includes the sum of applicable expenditures incurred in
bringing the inventory to its existing condition and location. This generally includes the
cost of all raw materials and operating supplies including tools, maintenance and repair
parts, fuel, etc. The cost includes all specifically assignable transportation charges
incurred in obtaining the delivery of such materials and supplies upon the premises of the
carrier, including loading and unloading. The cost also includes sales and excise taxes
but does not include taxes on fuel and lubricants. Transit agencies generally value
inventory using one of the following three methods:
•
•
•
First-In, First-Out Method (FIFO)
Last-In, First-Out Method (LIFO)
Weighted Average Method
See USOA 7.1.1.3, “Inventory,” for additional information.
Prepaid Expenses
Prepaid Expenses (1140) arise when the transit agency makes a payment for goods or
services to be received in the future. Prepaid expenses for goods or services to be
received within one year of payment are current assets. However, they are not current in
the sense that they will be converted into cash but in the sense that, if not paid in advance,
they would require the use of current assets. Prepaid expenses for goods or services to
be received later than one year after payment are considered and reported as noncurrent
assets. See USOA 7.1.1.4, “Prepaid Expenses,” for additional information.
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Current Investments and Current Portions of Long-Term Investments
Current, or short-term, investments are investments made by the transit agency that can
be converted into cash within one year. These investments are recorded at book value
and must be readily convertible into cash. The agency also recognizes current portions
of noncurrent investments as current assets. See USOA 7.1.1.5, “Current Investments
and Current Portions of Long-Term Investments,” for additional information.
Other Current Assets
Other Current Assets (1190) include other resources that are readily converted to cash,
such as installment or deferred accounts, the value of the current portion of a prefunded
lease, and federal grants and taxes receivable within the year.
Noncurrent Assets
Noncurrent Assets (1200), also known as long-term or fixed assets, are resources that
the agency expects to provide benefit for longer than one year. Applicable transit
agencies must report the following noncurrent assets on the Annual Report:
•
•
•
•
•
•
•
Capital Assets (1210)
Intangible Assets (1220)
Capital Lease Receivable (1230)
Special Funds (1240)
Work in Progress (1250)
Investments (1260)
Other Noncurrent Assets (1290)
Capital Assets
Capital Assets (1210) include land, improvements to land, easements, buildings, building
improvements, vehicles, machinery, equipment, works of art and historical treasures,
infrastructure, and all other tangible or intangible assets that have useful lives over one
year. Value of the capital assets includes the capitalized expenses associated with that
asset which typically include acquisition costs and improvement costs and are adjusted
for depreciation and asset impairment. See USOA 7.1.2.1, “Capital Assets,” for additional
information.
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Intangible Assets
Intangible Assets (1220) are not physical in nature. Examples of intangible assets include
software, air rights, easements, water rights, timber rights, patents, and trademarks. In
some cases, the agency may capitalize pollution remediation outlays in the financial
statements, subject to certain limitations. See USOA 7.1.2.2, “Intangible Assets,” for
additional information.
Capital Lease Receivable
A lease is considered a capital lease if it meets any of the following four criteria at its
inception (the earlier of the date of the lease agreement or commitment):
•
•
•
•
Transfer of ownership
Bargain purchase option
Lease term
Minimum lease payments
The lessor (the transit agency that owns the asset being leased) reports the capital lease
as a noncurrent receivable in the amount of the sum of the minimum lease payments, net
of executory costs (e.g., maintenance, taxes, and insurance) and the residual value.
However, the agency reports capital lease payments that it expects to receive within one
year under Accounts Receivable. Lease payments received by the lessor agency reduce
the capital lease receivable and the agency reports them as Other Agency Revenues for
the reporting period.
The lessee (the transit agency that is leasing the asset) will initially measure the capital
lease asset and capital lease obligations. Lessees do not report capital lease receivables.
See USOA 7.1.2.3, “Capital Lease Receivable,” for additional information.
Special Funds
Special Funds (1240) include cash and near cash items whose use is restricted to
satisfying a specific class of transit agency’s long-term obligations. It includes capital
asset, insurance reserve, sinking and other special funds. See USOA 7.1.2.4, “Special
Funds,” for additional information.
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Work in Progress
Work in Progress (1250) covers labor, material, and overhead amounts applied to
projects not yet completed or placed in service. Projects may be capital projects for use
by the transit agency or work for others for which the transit agency will be reimbursed.
Investments
This covers investments of transit agency funds in the operation of other entities for
purposes other than the temporary investment of surplus cash. It also includes
investments and advances and reserve for revaluation of investments. Investment and
advance amounts include the book value of the transit agency's investments in securities
issued or assumed by companies and the notes of companies and persons maturing
more than one year from date of issue. This also includes the cash surrender values of
insurance policies carried on the lives of officers and employees when the transit agency
is beneficiary of such policies. Advances to companies and individuals not subject to
current settlement, including accrued interest on such advances when not subject to
current settlement, are also considered investments.
Other Noncurrent Assets
Other noncurrent assets (1290) are resources that the agency expects to provide benefit
for longer than one year that are not provided for in the above object classes.
Deferred Outflows of Resources
Deferred outflows of resources represent a consumption of a transit agency’s net assets
that is applicable to a future period, e.g., pre-paid insurance. Deferred outflows of
resources are reported separately from assets.
Current Liabilities
Current liabilities (2100) (also known as short-term liabilities) are estimated or accrued
debts or obligations that are due within one year. The agency reasonably expects their
liquidation to require the use of current assets (e.g., cash and cash equivalents) or the
creation of other current liabilities (e.g., short-term bank loans). Current liabilities may
arise from regular business operations (e.g., accounts payable) or to meet cash needs
through borrowings (e.g., short term notes payable).
Transit agencies must report the following current liabilities:
•
Current Accounts Payable (2110)
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•
•
•
Short-term Debt and Current Portions of Long-Term Debt (2120)
Accrued Liabilities (2130)
Other Current Liabilities (2190)
Accounts Payable
Accounts payable are the amounts payable to others for materials and services received,
including use of property, matured rents, amounts due to public authorities, amounts of
payable judgments, current accounts with officers and employees, and personal injury
and property damage claims. See USOA 7.3.1.1, “Current Accounts Payable,” for
additional information.
Short-Term Debt and Current Portions of Long-Term Debt
Short-Term debt covers obligations to repay borrowings for periods of less than one year
and current maturities of long-term debt. Monies received to cover debt expenses are
considered a financing mechanism and the agency does not report them as a source of
revenue.
Accrued Liabilities
Accrued Liabilities (2130) represent expenses recognized or incurred but not yet paid.
Accrued liabilities include interest, wages, taxes and pension liabilities. See USOA
7.3.1.3, “Accrued Liabilities,” for additional information.
Other Current Liabilities
Other Current Liabilities (2190) cover miscellaneous obligations of the transit agency due
within one year of the current period ending date and not included in the above object
classes.
Noncurrent Liabilities
Noncurrent liabilities (2200) (also known as long-term liabilities) represent future
expenditures associated with current obligations that are not payable within the current
reporting year.
Transit agencies must report the following noncurrent liabilities:
•
•
•
Long-Term Debt (2210)
Noncurrent Accounts Payable (2220)
Capital Lease Obligations (2230)
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•
•
•
Long-term Pension Liabilities (2240)
Estimated Liabilities (2250)
Other Noncurrent Liabilities (2290)
Long-Term Debt
Long-Term Debt (2210) includes obligations of the transit agency due after one year from
the current fiscal year ending date and evidenced by formal long-term debt instruments
(e.g., equipment obligations, bonds). Monies received to cover debt expenses are
considered a financing mechanism and agencies do not report them as a source of
revenue. Long-term debt includes equipment obligations, bonds, receivers and trustees’
securities and long-term construction liabilities. See USOA 7.3.2.1, “Long-Term Debt,” for
additional information.
Noncurrent Accounts Payable
This object class includes long-term obligations of the transit agency evidenced by open
accounts and notes rather than by more conventional long-term debt instruments (e.g.,
equipment obligations, bonds). This includes the amount received from individuals and
companies, whether evidenced by notes or open accounts, including interest accrued
when such expenses are not subject to current settlement.
Capital Lease Obligations
The lessee (i.e., the transit agency that is leasing the asset) will initially measure the
capital lease asset and capital lease obligation at an amount equal to the present value,
at the beginning of the lease term, of minimum lease payments during the lease term,
excluding executory costs (e.g., insurance, maintenance, and taxes). For example, an
agency that leases a bus for a lease term of ten years will calculate the present value of
the ten annual lease payments and record this value as a noncurrent asset. If the agency
cannot determine the minimum lease payments, the agency will make an educated
estimate of the amount. If the present value of the minimum lease payments is greater
than the fair value of the leased property at the beginning of the lease term, the agency
will record the fair value as the capital lease asset and capital lease obligation. The
agency amortizes capital leases not involving land in a manner consistent with the
lessee’s normal depreciation method. See USOA 7.3.2.3, “Capital Lease Obligations,” for
additional information.
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Long-Term Pension Liabilities
Long-Term Pension Liabilities (2240) represent Pensions or Other Post-Employment
Benefits (OPEB) liabilities that are recognized in the transit agency’s financial statements.
Estimated Liabilities
Estimated Liabilities (2250) represent recognition of probable future charges that result
from prior acts. An example of an estimated liability is uninsured public liability and
property damage losses. Uninsured public liability and property damage losses are the
estimated amounts required to pay settlements for injuries and damages to the person or
property of others which are not covered by outside insurance.
Other Noncurrent Liabilities
Other Noncurrent Liabilities (2290) cover the amount of long-term obligations not provided
for in the above object classes and maturing more than one year from the current period
ending date. This includes executed or assumed items, such as real estate mortgages,
assessments for public improvements, receipts outstanding for long-term obligations and
other obligations maturing more than one year from the reporting date. Other noncurrent
liabilities include deferred credits, which include credit balances in suspense accounts
that cannot be entirely cleared and disposed of until additional information is received,
and other items of a deferred nature.
Deferred Inflows of Resources
Deferred inflows of resources represent an acquisition of a transit agency’s net assets
that is applicable to a future period, e.g., prepayment of the next fiscal year’s taxes.
Deferred inflows of resources are reported separately from liabilities.
Net Position
Net position (3000) is typically known as the difference between assets, deferred outflows
or inflows of resources and liabilities and is an indicator of an agency’s financial position
at a point in time. The net position of a transit agency typically includes the net investment
on capital assets, restricted funds for capital projects, reserves or contingencies,
unrestricted funds and accumulated earnings or losses.
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SERVICE DATA REQUIREMENTS
(FORM S-10 & MR-20)
Service Supplied
An overview of the data associated with service that
transit agencies schedule and operate
Service Consumed
A summary of data points for passenger use of
service
Service Operated
Definitions and requirements of peak service
Monthly Ridership Reporting (Form MR-20)
An explanation of data points required for monthly
reporting on Form MR-20
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Service Supplied
Transit agencies must report actual service data on services provided during the fiscal
year. The following sections review the service data that agencies must provide on their
Annual Reports.
Revenue Service
A transit vehicle is in revenue service when it is providing public transportation and is
available to carry passengers. Non-public transportation activities, such as exclusive
school bus service and charter service are not considered revenue service. Revenue
service includes both fare and fare-free services.
Agencies that provide transit service report revenue service data, such as
•
•
•
Actual revenue hours
Actual revenue miles
Unlinked Passenger Trips
Actual Vehicle Revenue, Passenger Car Revenue, and Train Revenue Hours and
Miles
Actual Vehicle Revenue Hours (VRH) and VRM are figures that take into account the
hours and miles vehicles travel while in revenue service. Revenue hours for conventional
scheduled services include
•
•
Running time
Layover/recovery time
Running time is the time it takes a transit vehicle to travel from the beginning to the end
of a transit route. A transit agency’s passenger timetable typically shows the running times
for trips it operates.
Usually, agencies schedule layover/recovery time at the end of each trip. Layover time
typically ranges from 10 to 20 percent of the running time. Transit agencies use this time
to provide the operator a break or to give the operator an opportunity to get service back
on schedule if it was running late.
VRM and VRH exclude the miles and hours related to
•
•
Deadhead time
Operator training
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•
•
Maintenance testing
Other non-revenue uses of the vehicles
There are two different types of measures of VRH and VRM for rail service: train revenue
hours/miles and passenger car revenue hours/miles.
For Demand Response (DR) service, the FTA uses a different definition of revenue
service. For DR service, revenue time includes all travel time from the point of the first
passenger pick-up to the last passenger drop-off, as long as the vehicle does not return
to the dispatching point or have interruptions in service such as lunch breaks or vehicle
fueling and servicing.
For Commuter Rail (CR) and Alaska Railroad (AR) modes, do not include locomotive
miles and hours when reporting passenger car miles and hours.
Deadhead
When transit vehicles are deadheading, they operate closed-door and do not carry
passengers. Deadhead includes
•
•
•
Leaving or returning to the garage or yard facility to or from the starting or ending
point of revenue service
Changing routes
When the driver does not have the duty to carry passengers
Deadhead does not include
•
Revenue service
•
Additional activities, such as
o
Charter service
o
School bus service
o
Operator training
o
Fueling
o
Maintenance testing
For fixed route services, deadhead includes the miles and hours when a vehicle is not
available to the public and is traveling to its first publicly advertised stop.
For non-fixed route services, deadheading can involve travel from:
•
The garage to the dispatching point
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•
The last passenger drop-off to the dispatching point
•
The last passenger drop-off to the garage
•
The dispatching point to the garage
The dispatching point is defined as the location where a driver receives his or her
schedule to provide revenue service.
Deadhead does not include fueling or lunch breaks. Some transit agencies do not have
fueling facilities at their maintenance facilities or parking lots. In these cases, drivers may
fuel vehicles on the way back to the garage. Some operators travel to lunch between a
drop off and the next pick up. Transit agencies should not report the time or miles drivers
spend fueling vehicles or traveling to and from lunch.
Only Full Reporters report deadhead data. Full Reporters do not report deadhead for
Vanpool (VP) or Demand Response-Taxi (DT) services.
Actual Service Data
Actual service data are the statistics of the services actually provided during the fiscal
year of the transit agency. Actual service data excludes scheduled service that did not
occur (e.g., missed trips, service interruptions due to strikes, emergency shutdowns, etc.).
Agencies collect this data and report on an annual or monthly basis, depending on
reporter type.
For agencies that operate Vanpools, there may be times when passengers fail to report
data for VRM and VRH for certain trips. If this occurs, please contact the assigned NTD
analyst.
Actual Vehicle Hours and Miles
Actual vehicle hours and miles are the hours and miles that vehicles travel while in
revenue service plus deadhead hours. Actual vehicle hours and miles exclude the hours
and miles from the following activities:
•
•
•
•
•
Charter service
School bus service
Operator training
Fueling and lunch breaks
Maintenance testing
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Transit agencies must collect and report actual service data for the fiscal year of the
Annual Report. The NTD refers to actual annual service data as an agency’s annual
totals. Annual totals include all service that a transit agency actually provides during the
year. Therefore, annual totals include both typical and atypical service as described in the
“Scheduled Service” section of this chapter.
All agencies must record actual miles and hours and revenue miles and hours. It is
important for agencies to understand the differences between actual miles and hours and
revenue miles and hours to ensure they do not mistakenly include incorrect data as
revenue service. Full Reporters must provide both actual vehicle data and actual revenue
service data.
Actual Passenger Car Hours and Miles
Actual passenger car hours and miles are the hours and miles that passenger cars travel
while in revenue service and while deadheading. Actual passenger car hours and miles
include the hours and miles during layover and recovery time but exclude the hours and
miles from the following activities:
•
•
•
•
Charter services
Operator training
Fueling
Vehicle maintenance testing
Actual Train Hours and Miles
Actual train hours and miles are the hours and miles that trains travel while in revenue
service plus deadhead hours. Actual train hours and miles include hours from layover and
recovery time but exclude hours and miles from the following activities:
•
•
•
Charter services
Operator training
Vehicle maintenance testing
The following exhibits provide common examples for each data type and show what
activities agencies should include under revenue miles and hours.
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Exhibit 32: Miles and Hours for Bus (MB, CB, RB) Services
Actual
Vehicle
Hours
Actual
Vehicle
Miles
Vehicle
Revenue
Hours
Vehicle
Revenue
Miles
Bus travels (deadheads) from dispatching
point to start of a route.
Yes
Yes
No
No
Bus travels its route in scheduled revenue
operation. Passengers board the vehicle.
Yes
Yes
Yes
Yes
Bus travels its route in scheduled revenue
operation. No passengers board the vehicle.
Yes
Yes
Yes
Yes
Bus arrives at the end of a route, incurs
layover. Passengers can board during
layover.
Yes
N/A
Yes
N/A
Bus arrives at the end of a route, incurs
layover. Passengers cannot board during
layover.
Yes
N/A
Yes
N/A
Bus arrives at the end of the route, parks,
and goes out of service. Resumes service in
PM peak.
No
No
No
No
Bus arrives at the end of the route, travels
(deadheads) to a storage lot, and parks.
Yes
Yes
No
No
Bus arrives at the end of the route, travels
(deadheads) to another route to operate a
scheduled trip. Passengers cannot board
during deadhead.
Yes
Yes
No
No
Bus arrives at the end of the route, travels
(deadheads) to the dispatching point.
Yes
Yes
No
No
Bus travels from the garage to another
maintenance facility to perform routine
maintenance.
No
No
No
No
Trip is terminated due to a collision with
another vehicle, and the bus travels to a
maintenance facility.
Yes
Yes
No
No
Activity
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Actual
Vehicle
Hours
Actual
Vehicle
Miles
Vehicle
Revenue
Hours
Vehicle
Revenue
Miles
Bus travels from start to end of a route for
training. Vehicle is not in service and does
not board passengers.
No
No
No
No
Driver fuels the vehicle at a gas station.
No
N/A
No
N/A
Activity
Exhibit 33: Miles and Hours for Demand Response Services
Activity
Actual
Vehicle
Hours
Actual
Vehicle
Miles
Vehicle
Revenue
Hours
Vehicle
Revenue
Miles
Vehicle idles at the dispatching point.
No
N/A
No
N/A
Vehicle departs dispatching point to pick up
a passenger.
Yes
Yes
No
No
Vehicle waits for a passenger at the pick-up
point.
Yes
N/A
Yes
N/A
After a passenger drop-off, the vehicle
Yes
departs to pick up another passenger with no
passengers onboard.
Yes
Yes
Yes
Driver travels to a restaurant for lunch after
the last passenger drop-off.
No
No
No
No
Driver eats his lunch at a restaurant.
No
N/A
No
N/A
Driver leaves restaurant to pick up
passengers.
No
No
No
No
Vehicle transports passengers from a
community center to a shopping mall.
Yes
Yes
Yes
Yes
Vehicle returns to the dispatching point with
no passengers onboard.
Yes
Yes
No
No
Vehicle waits at the shopping mall until it is
time to bring passengers back to the
community center.
Yes
N/A
Yes
N/A
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Activity
Actual
Vehicle
Hours
Actual
Vehicle
Miles
Vehicle
Revenue
Hours
Vehicle
Revenue
Miles
Driver fuels the vehicle at a gas station.
No
N/A
No
N/A
Transit agencies must report accurate, true statistics for Vehicle Revenue Miles (i.e., no
estimates). The following exhibit describes how an agency should collect these data.
Exhibit 34: Miles and Hours for Rail Services
Actual
Vehicle
Hours
Actual
Vehicle
Miles
Vehicle
Revenue
Hours
Vehicle
Revenue
Miles
Train travels (deadheads) from the yard to
the station where the trip is scheduled to
start.
Yes
Yes
No
No
Train departs from the yard and travels to an
adjacent station. The transit agency states
that the train is in revenue service; however,
no passengers are allowed to board.
Yes
Yes
No
No
Train travels from beginning to end of the
line carrying passengers.
Yes
Yes
Yes
Yes
Train completes trip, incurs layover time.
Passengers cannot board during layover.
Yes
N/A
Yes
N/A
Train completes trip, lays over at a
maintenance facility adjacent to the station.
Passengers cannot board during layover.
Yes
Yes
Yes
Yes
Train completes trip, lays over. Passengers
can board during layover.
Yes
N/A
Yes
N/A
Train departs from station A, breaks down at
station B. Trip is terminated. Passengers
alight at station B to board the next train. Trip
operated from station A to station B.
Yes
Yes
Yes
Yes
Trip not operated beyond station B.
No
No
No
No
Activity
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Actual
Vehicle
Hours
Actual
Vehicle
Miles
Vehicle
Revenue
Hours
Vehicle
Revenue
Miles
Train departs from station A, short turns at
station B. Passengers alight at station B and
board the next train. Trip operated from
station A to station B.
Yes
Yes
Yes
Yes
Trip not operated beyond station B.
No
No
No
No
Train departs from station A, stops at station Yes
B, and then proceeds directly to the end of
the line without any stops. Passengers
onboard can only alight at Station B or at end
station. Trip operated from station A to
station B.
Yes
Yes
Yes
Trip operated nonstop beyond station B.
Yes
Yes
Yes
Yes
Train completes trip, deadheads to the end
of another line for another trip.
Yes
Yes
No
No
No
In the transition from AM to midday service,
the train parks at the end station and is out of
service. Service will resume for PM peak.
N/A
No
N/A
In the transition from AM to midday service,
the train travels (deadheads) to the yard.
Yes
Yes
No
No
Train travels for operators’ training and no
passengers are allowed to board.
No
No
No
No
Train travels from the yard to a maintenance
facility.
No
No
No
No
Activity
Vehicles Available for Annual Maximum Service
Vehicles Available for Annual Maximum Service (VAMS) is the number of revenue
vehicles a transit agency has available to meet its annual maximum service requirement.
VAMS include:
•
Spares (revenue vehicles used to accommodate routine maintenance and repair
operations, and to replace vehicles in scheduled service that breakdown or are
involved in accidents)
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•
Vehicles in or awaiting maintenance
Transit agencies should include vehicles undergoing routine maintenance in the VAMS
total. However, if an agency rehabilitates a vehicle and the rehabilitation requires
extensive time before the vehicle can reenter revenue service, agencies should not
include the vehicle in the VAMS total.
VAMS excludes vehicles awaiting sale and emergency contingency vehicles. Emergency
contingency vehicles are inactive revenue vehicles that have reached the end of their
useful life. Rather than requiring agencies to dispose of the inactive vehicles, FTA allows
them to retain the vehicles to be used in the event of local emergencies (floods,
earthquakes, etc.). FTA allows for this exception only if the vehicles are a part of an FTAapproved emergency contingency plan.
Rail Mode Requirements
Transit agencies must report both passenger cars and locomotives for Commuter Rail
(CR) modes. Agencies must report locomotives in VAMS, regardless if they carry
passengers in revenue service.
Vehicles Operated in Annual Maximum Service
VOMS is the number of revenue vehicles an agency operates to meet the annual
maximum service requirement. Agencies count their annual VOMS during the peak
season of the year on the busiest day that they provide service. In most cases, this is the
number of scheduled vehicles because most transit agencies have enough vehicles to
operate the scheduled service. VOMS excludes atypical days or one-time special events
for non-Demand Response modes.
Exhibit 35: VOMS and VAMS: Non-Rail Modes
Non-Rail
Modes
Demand Response, Demand
Response–Taxi, and Vanpool
All Other Non-Rail Modes
VOMS
The largest number of vehicles
in revenue service at any one
time during the reporting year
(includes atypical service).
The largest number of operated
(usually scheduled) revenue
vehicles in service at any one
time during the reporting year
(excludes atypical service).
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Non-Rail
Modes
Demand Response, Demand
Response–Taxi, and Vanpool
All Other Non-Rail Modes
VAMS
The largest number of vehicles
in revenue service at any one
time during the reporting year
(includes atypical service) and
all spare vehicles available at
this time.
The largest number of revenue
vehicles in service at any one
time during the reporting year
(excludes atypical service) and
all the spare vehicles available to
provide both typical and atypical
service.
Exhibit 36: VOMS and VAMS: Rail Modes
Rail Modes
Commuter Rail and Alaska
Railroad
All Other Rail Modes
VOMS
The largest number of
passenger cars and
locomotives operated (usually
those scheduled for service) at
any one time during the
reporting year (excludes
atypical service). Passenger
cars and locomotives each
count as a vehicle in this case.
The largest number of passenger
cars (vehicles) operated (usually
those scheduled for service) at
any one time during the reporting
year (excluding atypical service).
VAMS
The largest number of
passenger cars and
locomotives operated (usually
scheduled for service) at any
one time during the reporting
year (excludes atypical
service) and the total number
of spare passenger cars and
locomotives available to
provide typical and atypical
service. Passenger cars and
locomotives each count as a
vehicle in this case.
The largest number of passenger
cars (vehicles) operated (usually
scheduled for service) at any one
time during the reporting year
(excluding atypical service) and all
spare passenger cars available to
provide typical and atypical
service.
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Scheduled Service
Scheduled service is the total service to be provided for picking up, transporting, and
discharging passengers. Full Reporters provide these data using internal transit agency
planning documents (e.g., run paddles and public timetables). Scheduled service does
not consider service interruptions or special additional services.
Scheduled Vehicle Revenue Miles and Passenger Car Revenue Miles
Full Reporters calculate scheduled VRM based on their scheduled service. Scheduled
VRM does not include
•
•
•
•
•
•
Deadhead
Operator training
Maintenance testing
School bus and charter services
Service interruptions
Special additional services
How to Report Average Daily Service
Full Reporters must provide average daily data for a weekday schedule, Saturday
schedule, and Sunday schedule. Average daily data depends on whether services are
fixed route or non-fixed route.
For non-fixed route and non-scheduled services (e.g., Demand Response (DR) and
Vanpool (VP)), the average daily totals cover days the mode operates, including typical
and atypical service.
For scheduled, fixed route services, such as Bus (MB), Commuter Bus (CB), Bus Rapid
Transit (RB), and rail modes, the average daily totals correspond to a typical day of
service. Agencies do not report the following in fixed-route schedules in the average day
totals:
•
•
•
One-time or limited events such as game day football shuttles, extra holiday
shopper service, or a visit to the city by the President of the United States;
Extra service agencies operate to meet demand, whether associated with a special
event or not; or
Severe inclement weather days such as hurricanes and snowstorms.
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Typical Service Day
The average daily schedule must cover the service that agencies operate on typical days
(for fixed route services). Most transit agencies operate different schedules with seasonal
variation, and agencies may add or delete certain routes during the year. The average
daily schedules must account for the seasonal variation in service. Agencies must use a
weighted average over the course of the year to report service that changes during the
year.
A typical day is a day when a transit agency
•
Operates its normal, regular schedule
•
Does not provide extra service to meet demands for special events such as
conventions, parades, or public celebrations
•
Does not operate significantly reduced service because of unusually bad weather
(e.g., snow storms, hurricanes, tornadoes, earthquakes) or major public
disruptions (e.g., terrorism)
Often, transit agencies operate their Sunday schedule on holidays that fall on Monday
through Saturday. Agencies should include the data for these holidays under the day for
the schedule that they operate (e.g., if operating on a Sunday schedule for a holiday on
a Tuesday, the data would be included under Sunday).
Atypical Service Day
Atypical service days occur when a transit agency does not operate its normal, regular
schedule. Instead, the agency
•
•
Provides extra service to meet demands for special events, such as conventions,
parades, or public celebrations, or
Operates significantly reduced service because of unusually bad weather (e.g.,
snowstorms, hurricanes, tornadoes, earthquakes) or major public disruptions (e.g.,
terrorism)
Full Reporters do not include atypical service in scheduled service data for non-Demand
Response modes. Full Reporters must include atypical service data under Actual Annual
Service Data totals for all service modes.
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Exhibit 37: Computing Average Daily Schedule Data: Bus
Example 1: How do I compute the average weekday total of actual vehicle miles for
MB service?
Solution: Determine the total actual vehicle miles for typical weekday operations
and divide that number by the number of typical weekdays.
Total vehicle
miles operated
Typical Weekday
Operation
Atypical Weekday
Operation
Total
6,993,520
562,330
7,555,850
230
20
250
Number of days
Average Weekday Total = Actual vehicle miles on typical weekdays / days that
were typical weekdays = 6,993,520 / 230 = 30,407
*Atypical weekdays are excluded from the actual vehicle miles and the number of
days used to determine the Average Weekday Total.
Exhibit 38: Computing Average Daily Schedule Data: Demand Response
Example: How do I compute the average weekday total of actual vehicle miles for DR
service?
Solution: Determine the total actual vehicle miles and divide by the total number
of days operated.
Total vehicle miles operated: 1,567,238
Total Number of days: 250
Average Weekday Total = Actual vehicle miles / days = 1,567,238 / 250 = 6,269
Deviated Services
Agencies may provide deviated or point deviated fixed route services. Full Reporters
should not include deviations in their total scheduled revenue miles. In this case, actual
Vehicle Revenue Miles will exceed total scheduled Vehicle Revenue Miles.
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Charter Service
Transit agencies may provide charter service to private clients. The client defines this
service; the vehicle does not operate over a transit route on a regular schedule and it is
not available to the public.
Charter service does not meet the definition of public transportation. Therefore, transit
agencies must exclude charter service from their revenue service data.
Additional Full Reporter Requirement: Charter Service Hours
Full reporting transit agencies must report the total number of charter service hours they
provided, including charter deadhead hours. These transit agencies report this value
under a separate, charter service-specific total.
School Bus Service
School bus service is not open to the public. Instead, the service serves students
exclusively. Transit agencies may not report school bus service data to the NTD.
School bus service does not include additional trips, called school trippers, that a transit
agency may operate on an existing route to meet the daily or seasonal demands of
traveling students. Agencies should report school trippers as part of revenue service.
Additional Full Reporter Requirement: School Bus Hours
Full reporting transit agencies must report the total number of school bus service hours
they provided, including school bus deadhead hours. These transit agencies report this
value under a separate, school bus service-specific total.
Volunteer Service
Transit agencies should provide data for services using volunteer resources if they meet
the following criteria:
•
•
•
The volunteer driver is a part of the transit agency’s regular service (e.g., the driver
provides advanced notice to the dispatchers);
There is an attempt to share a ride; and
The transit agency keeps records for all public transit service according to NTD
reporting requirements.
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The NTD analysts may request samples of data logs to determine if the volunteer service
is eligible for NTD reporting.
Rural agencies that use volunteer resources report the following data points:
•
•
Volunteer drivers—the number of volunteer drivers the agency has available.
Personal vehicles in service—the number of personal vehicles routinely used by
the agency. Personal Vehicles used for service are not included in any asset forms.
Service Consumed
Unlinked Passenger Trips
UPT is the number of boardings on public transportation vehicles during the fiscal year.
Transit agencies must count passengers each time they board vehicles, no matter how
many vehicles they use to travel from their origin to their destination. If a transit vehicle
changes routes while passengers are onboard (interlining), transit agencies should not
recount the passengers. Employees or contractors on transit agency business are not
passengers.
For Demand Response (DR) and Demand Response–Taxi (DT) modes, transit agencies
must include personal care attendants and companions in UPT counts as long as they
are not employees of the transit agency. This includes attendants and companions that
ride fare free.
For Vanpool (VP) service, agencies generally must report the driver as a passenger and
include the driver in UPT counts. In almost all cases, the Vanpool driver is unpaid and is
traveling for personal reasons (e.g., work commuting, shopping). In the rare case when
the driver is being employed as a driver and not traveling for personal reasons, then the
driver should not be counted as a passenger.
For Ferryboat mode (FB), the FTA has specific reporting rules when other transportation
modes utilize the FB service. These other transportation modes may be public transit
modes such as VP, or they may be private vehicles, such as automobiles. Transit
agencies must report UPT for each vehicle occupant of these other transportation modes
(including the driver), whether the other transportation mode is public or private.
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Additional Requirements for Full Reporters
Full Reporters must report both total UPT and UPT attributable to ADA requirements (e.g.,
complementary paratransit) for the DR and DT modes. The total UPT should include UPT
attributable to ADA requirements and sponsored service UPT.
For rail transit agencies, there is a difference between UPT and passengers entering the
agency through fare turnstiles. Typically, rail agencies allow passengers to transfer from
one train to another train without exiting the rail system. In these cases, the turnstile
counts are always less than unlinked passenger counts because the turnstile counts do
not include counts of passengers boarding multiple trains within the transit system.
ADA-Related Unlinked Passenger Trips
ADA UPT is the number of passenger boardings on public transportation vehicles for
complementary paratransit services (DR and DT modes) associated with or attributed to
the ADA compliance requirements. Transit agencies should include personal care
attendants and companions in this ADA UPT total.
Note: Transit agencies should make sure to include the ADA UPT in Total UPT as well.
Transit agencies should not include ADA UPT under Sponsored UPT. ADA-related UPT
should not include any sponsored services.
Transit agencies report ADA data based on their ADA definition (e.g., ¾ of a mile or above
and beyond minimum ADA requirements).
Sponsored Service
Sponsored service is paid in whole or in part by a third party who, in many cases, handles
trip arrangements. Common sponsored services include
•
•
•
•
•
•
Medicaid
Meals-On-Wheels
Head Start
The Arc of the United States
Shelter workshops
Independent living centers
The FTA considers these services as public transportation if they are part of a coordinated
human services transportation plan and there is an attempt to group rides. Local areas
develop coordinated plans to identify transportation needs and assist individuals with
Service Data Requirements — 131
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disabilities, older adults, and people with low incomes. Transit agencies must include
sponsored UPT in their total regular UPT.
Passenger Miles Traveled
PMT is the sum of the distances each passenger traveled during the year.
For Ferryboat mode (FB), the FTA has specific reporting rules when other transportation
modes utilize the FB service. These other transportation modes may be other public
transit modes such as VP, or they may be private vehicles, such as automobiles. Transit
agencies must report PMT only once under FB, because the other public or private vehicle
is not moving under its own power while aboard the ferry service.
PMT for New Reporters
Transit agencies must collect and report PMT data using one of the methods described
under the Collecting Service Consumed Data section below. However, a first-time
reporter’s fiscal year may have expired without collection of the correct data before it
began reporting to the NTD. In this circumstance, first-year reporters must submit a
waiver request for reporting PMT in which they propose a reasonable approach for
estimating PMT.
Collecting Service Consumed Data
Transit agencies must report actual data on the Annual Report for all service data except
UPT and PMT. Only Full Reporters report PMT data to the NTD. For these two data
points, agencies may provide an estimate but only if the actual values are not otherwise
available. If an agency has the ability to collect true UPT or PMT data, it must report the
actual data on the Annual Report.
Transit agencies may collect data during the year by using drivers’ logs, scheduling
software, automatic passenger counters (APCs), manual passenger counters, and
fareboxes. If a transit agency estimates UPT or PMT data, it must adhere to FTA
requirements of estimation procedures, as described in the following sections.
100 Percent Counts of Unlinked Passenger Trips
Transit agencies must perform 100 percent counts of UPT to report these data. In these
agencies, passengers are counted each time they board a transit vehicle.
Sometimes transit agencies performing 100 percent counts will miss passenger counts
on some vehicle trips because of personnel problems or equipment failures. If these
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vehicle trips are 2 percent or less of the total, transit agencies may factor the data to
account for the missing trips. However, if the vehicle trips with missing data exceed 2
percent of total trips, agencies must have a qualified statistician approve the factoring
method.
Automatic Passenger Counters
Some transit agencies use APCs for collecting UPT and PMT data through sampling or
a 100 percent count. The use of APCs for NTD reporting requires FTA approval. If a
transit agency fails to obtain FTA approval, FTA may not accept the reported APC-derived
data.
FTA must approve the following for agencies to report APC data:
•
•
APC benchmarking plan for the first year
APC maintenance plan every three years, beginning in 2019
The APC benchmarking plan and maintenance plans must include:
1. Validation of the APC data for UPT and PMT data against a manual sample:
a. Agencies operating 30 or fewer active vehicles must sample at least 15 trips.
b. Agencies with greater than 30 active vehicles should sample, at least, the
larger of 15 trips or half of the number of APC equipped vehicles, up to 50
trips. These numbers represent the smallest acceptable sample. Agencies
may perform larger samples at their discretion.
c. The trips sampled for the manual sample do not need to be randomly
selected and can be spread out over any period of time within the same year.
The sample should include heavy ridership trips and at least one trip per
vehicle type and APC model. For rail systems, a trip is a one-way train trip.
These systems are only required to manually sample one car per train, and
should compare the manual and APC counts on that car. Rail systems may
station ride checkers on multiple cars per train at their discretion, but the
sample will still count as just one train trip.
2. A description of the agency’s APC system
3. A description of agency’s sampling procedures
4. A list of trips that were flagged and rejected from the sample with explanations
for each. The explanation cannot be that the trip was rejected because it was
different from the manual data.
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5. The percentage of trips that do not have valid APC data over the course of a
typical year, either because the APC malfunctioned, the data were corrupted, the
data failed a validation check, or for any other reason.
6. Descriptions of the differences (if any) in the set of distances between stops
(e.g., interstop distances) the agency used to calculate PMT using manual and
APC data. Ideally, the agency will use the same set of distances for both
calculations.
7. The following metrics, both of which must be less than 5 percent:
a. Percent Difference of manual vs. APC UPT
b. Percent Difference of manual vs. APC PMT
Manual counts can be made using data collection staff or on-board cameras. To ensure
accurate counts FTA recommends using a data collector at each door on heavily loaded
trips. APC data should be processed to correct for anomalies as it would be in the
reporter’s normal data collection process. The objective is to compare manually collected
data with processed APC data and demonstrate that they are equivalent or that any
differences are justifiable.
Transit agencies applying to use APC data must submit the benchmarking plan (and its
results after implementation) to FTA for approval. If FTA rejects an agency’s APC system,
the agency should reexamine its APC data collection procedures, make any needed
adjustments, perform any needed maintenance on the system, and retest. FTA expects
the sampling process to take less than a month; this should allow agencies to retest
before the end of the year, thus ensuring that an agency that encounters problems in its
APC testing can nonetheless provide an uninterrupted set of data to NTD. Agencies must
also submit the results of the triennial maintenance plans to FTA for approval.
Each mode and type of service must certify its APCs individually unless they share fleets.
If, at any time, an agency installs new and substantially different APC equipment, the
APCs must be recertified.
Estimation Methods for Unlinked Passenger Trips and Passenger Miles Traveled
Only Full Reporters report PMT data.
If 100 percent counts of UPT or PMT are not available and reliable, agencies must
estimate and report UPT, or PMT based on statistical sampling. FTA requirements for
sampling UPT and PMT for all modes and types of service are:
•
Minimum confidence of 95 percent
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•
Minimum precision level of ±10 percent
The required precision level (±10 percent) applies to the annual total data that an agency
reports. For Full Reporters reporting data for average day schedules, the precision levels
for an average day will be larger than ±10 percent if the sample size for the annual total
was designed to meet ±10 percent exactly.
Transit agencies may use any data sampling technique that meets the 95 percent
confidence and ±10 percent precision levels. Transit agencies may use different sampling
techniques for each mode and TOS. If a transit agency samples, it must follow the
sampling technique exactly. Agencies may oversample, as long as the oversampling is
selected randomly. However, agencies must not collect a smaller sample than the chosen
sampling plan prescribes. Additionally, agencies must not change the number of trips in
the sample, except to randomly oversample, or the approaches for selecting trips that
comprise the sample.
A transit agency may use one or more of the following sampling plans, each discussed
below:
•
•
FTA-approved sampling methods, and/or
Alternative sampling techniques
Transit agencies must retain sampling documentation in their records for at least three
years. In many cases, agencies need this information during their Triennial Review.
FTA-Approved Sampling Methods
To assist transit agencies with sampling, FTA has developed acceptable UPT and PMT
sampling procedures for all modes. The NTD Sampling Manual includes definitions,
sampling procedures, data recording procedures, annual report compilation, and sample
selection information.
FTA issued the NTD Sampling Manual in 2009 to help transit agencies prepare sampling
plans that are tailored to their operating environment. The manual covers the
development of sampling plans for all modes. If data are not available for a particular
mode, the manual provides default sampling templates. If data are available, then
agencies may use customized sampling plans.
Alternative Sampling Methods
Transit agencies may use any other procedure to sample UPT or PMT data, as long as
the procedure meets FTA confidence intervals and is approved by a qualified statistician.
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In the NTD, sampling plans created by agencies or statisticians are referred to as
alternative sampling methods.
A qualified statistician can ensure that a sampling plan meets FTA statistical sampling
requirements. FTA does not prescribe specific statistician qualifications. Instead, transit
agencies must ensure that statisticians are qualified. The statistician may be an in-house
staff person with a working knowledge of, and an education or background in, statistics.
The statistician also may be a hired consultant with appropriate qualifications.
FTA does not review or approve alternative sampling techniques. A qualified statistician
must design the sampling technique to meet FTA confidence and precision levels.
Transit agencies must use this method to retain sampling documentation in their files.
The documentation should include
•
•
•
A description of the method that specifies the parameters used to estimate UPT
(e.g., UPT per vehicle trip x number of vehicle trips operated) if a 100 percent count
of UPT is not available or reliable, and PMT (e.g., PMT per vehicle trip x number
of vehicle trips operated), and the rationale used to estimate the coefficient(s) of
variation,
A signed review of the technique by a qualified statistician, including a statement
that the technique meets FTA confidence and precision levels, and
A summary of the statistician’s education and experience that indicates that the
statistician is qualified
Sampling for Purchased Transportation Service
The FTA has developed additional reporting requirements for sampling PT services:
•
•
PT sellers may use different sampling techniques than those used by a transit
agency for DO service; and
A transit agency may apply one sample method to cover all PT services for a
specific mode, or each PT contractor (seller of service) may use a separate
sampling method.
Sampling Cycles
FTA has set minimum one-year or three-year sampling cycles for transit agencies. The
requirements are based on the TOS. For directly operated services, the requirements are
further stratified by the size of the primary UZA and the number of VOMS directly operated
across all modes.
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Transit agencies must sample every year (one-year sampling cycle) if their services meet
the following requirements:
•
•
•
The agency directly operates the service;
The agency serves a primary UZA with population of 500,000 more; and
The agency has VOMS of 100 or more across all directly operated modes.
Agencies must sample annually if they do not have a 100 percent count of UPT.
Exhibit 39: Sampling Cycle Requirements
TOS
Primary UZA
Population
Total VOMS
for Modes
Mandatory
Year
100% Count
of UPT
Required?
DO
≥ 500,000
≥ 100
Annually
No
DO
≥ 500,000
< 100
Triennially
Yes
DO
50,000 499,999
Any number
Triennially
Yes
PT
≥ 50,000
Any number
Triennially
Yes
Transit agencies are permitted to sample every three years (three-year sampling cycle)
for a mode and TOS if
•
The agency collects 100 percent counts of UPT every year for the mode and
TOS; and
•
One of the following conditions is met:
o
The agency directly operates all modes, and the total VOMS is less than 100;
o
The agency serves a primary UZA with population of less than 500,000; or
o
The TOS is purchased transportation.
If a transit agency wishes to sample every three years, it must collect sample data in FTAdefined mandatory years. The next mandatory sampling year is Fiscal Year 2020.
If a transit agency is a new Full Reporter, or if a transit agency starts a new mode or TOS,
the agency must sample during the first report year, even if it is not a mandatory year.
Reporting in Non-Mandatory Sampling Years: PMT Data for Full Reporters
If a Full Reporter follows a three-year sampling cycle, it must estimate PMT data in a nonsampling year by multiplying the average trip length from the most recent mandatory year
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by the UPT for the current year. Full Reporters determine their average trip length
(PMT/UPT) by mode and TOS during their mandatory sampling year for their average
weekday schedule, average Saturday schedule (if applicable), average Sunday schedule
(if applicable), and annual total.
Exhibit 40: Full Reporters: Using Average Trip Length to Estimate PMT Data
Example: A transit agency serves an urbanized area. The transit agency directly
operates MB with 110 VOMS. What are the NTD reporting requirements for PMT
data?
Solution: The agency must sample if it is unable to collect PMT data on all trips.
Its sampling options are:
•
•
Conduct a 100 percent count of UPT in the current year, and estimate
PMT data using the average trip factors from the prior mandatory
sampling year; or
Use a statistically valid sampling method to estimate PMT every year.
The transit agency reports MB data using average trip length statistics from the
most recent mandatory sampling year to estimate annual total data. During the
current year, the transit agency performs a 100 percent count of the UPT. Based
on this data, the agency calculates PMT for the mandatory sampling year as
follows:
Data Element
Weekday
Saturday
Sunday
Annual Total
PMT
50,000,000
7,000,000
3,000,000
60,000,000
UPT
10,000,000
2,000,000
750,000
12,750,000
5.0
3.5
4.0
4.71
Average trip
length
In the mandatory sampling year, the agency reports 60,000,000 PMT and
12,750,000 UPT for the annual total.
Estimated average trip length = PMT / UPT
Estimated PMT = average trip length × UPT
In future years, the agency may use the sampled average trip length to calculate
PMT data. The following exhibit shows how an agency may determine PMT for a
non-sampling year following the mandatory sampling year described above:
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Data Element
Weekday
Saturday
Sunday
Annual Total
UPT (current
year)
10,500,000
2,100,000
800,000
13,400,000
Average trip
length (from
the earlier
mandatory
year)
5.0
3.5
4.0
4.71
52,500,000
7,350,000
3,200,000
63,114,000
(5.0 x
10,500,000)
(3.5 x
2,100,000)
(4.0 x
800,000)
(4.71 x
13,400,000)
PMT (estimate
for current
year)
In this non-mandatory sampling year, the agency reports 63,114,000 PMT and
13,400,000 UPT.
Service Operated
Days Operated
Full Reporters must provide the following data:
•
•
•
Days Operated (days that service was actually operated)
Days Not Operated Due to Strikes (days that service would normally have
operated but was not due to a transit labor strike)
Days Not Operated Due to Officially Declared Emergencies (days that service
would normally have operated but was not due to an officially declared emergency)
Within each of these categories, Full Reporters must report the total number of days
operated for the weekday schedule, Saturday schedule, and Sunday schedule service.
Many transit agencies operate different schedules on weekdays, Saturdays, and
Sundays. An agency must report the number of days it operated during each schedule.
Transit agencies must report holiday service under the day that most closely reflects the
service. For example, if an agency operates the Sunday schedule on Christmas Day, it
must indicate that this is an additional day of Sunday service (regardless of the day on
which the holiday falls).
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A partial day operated counts as a day operated. Days in which all service, all day is
cancelled for the given mode are not days operated.
Days Not Operated Due to Officially Declared Emergencies
This is the number of days that a transit agency does not operate due to emergencies,
such as
•
•
•
Floods
Snowstorms, or
Tornadoes
A person in authority (usually the mayor, county head, or governor) must officially declare
an emergency.
Days Not Operated Due to Strikes
Full Reporters must provide data for the number of days that they do not operate due to
transit labor strikes.
Peak Periods
The period of time when agencies provide additional services to handle higher passenger
volume is referred to as a “peak period.” Peak period service begins when an agency
increases the number of vehicles it operates and ends when the agency reduces the
number of vehicles it operates to the midday level. If an agency operates the same
number of vehicles all day, it does not have peak service. Peak periods are not the same
as periods of increased fare rates based on time of day.
Full reporting agencies report Time Service Begins and Ends by the following periods:
•
•
•
Average weekday schedule (whole day, weekday AM peak, weekday midday, and
weekday PM peak, weekday other)
Average Saturday schedule (whole day)
Average Sunday schedule (whole day)
Time Service Begins
The time service begins is the time when the first revenue service vehicle leaves the
garage or point of dispatch. Full Reporters report the beginning time for service on an
average weekday, the weekday AM peak period, weekday midday period, and weekday
PM peak period.
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Time Service Ends
Time service ends is the time when the last revenue service vehicle returns to the garage
or point of dispatch.
Average Weekday Time Periods
Full Reporters must report average weekday data using the following periods, if
applicable:
•
•
•
•
Weekday AM peak period
Weekday midday period
Weekday PM peak period
Weekday other period
Full Reporters must provide data time service begins and ends except for the following
modes: Aerial Tramway (TR), Demand Response (DR), Jitney (JT), Demand Response–
Taxi (DT), and Público (PB).
Exhibit 41: Full Reporters: Average Weekday Schedule Data
Average Weekday
Data Item
Breakdown by Time
Period
Non-Rail
Except Bus
Modes and
TB
Bus
Modes
and TB
Rail Modes
Time service begins
No
Yes
Yes
Time service ends
No
Yes
Yes
Vehicles in operation
No
Yes
N/A
Trains in operation
N/A
N/A
Yes
Passenger cars in
operation
N/A
N/A
Yes
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Exhibit 42: Classifying Vehicle Trips by Period
Example: An agency operates Bus (MB) service. The hours of operation for
weekdays are from 5:00 AM to 12:00 AM. The AM Peak begins when the agency runs
its midday number of vehicles (20). It ends when the number of buses declines back
to the midday number. The PM peak begins when the number of buses increases
above the midday number and ends when the number of buses declines to the
midday number.
The following graph depicts the peak periods for the service.
Incidental Transit Service
Transit agencies provide incidental transit service, such as taxicabs or other vehicles,
during times when existing transit services cannot meet passenger demand. These
occurrences are infrequent, therefore, the NTD refers to the alternate transit service as
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“incidental” to the regular mode. Transit agencies must report data associated with
incidental transit service on the NTD Annual Report, following the same reporting
requirements as regular public transit services.
Incidental service includes the following:
•
Service interruptions (e.g., vehicle breakdown): When a replacement vehicle is not
available, a taxicab or an agency van might be used for this incidental service.
•
Demand Response overflow service: When there are not enough vehicles to meet
Demand Response requests, the agency may use taxis.
•
An accident on rail services: Delayed rail passengers are transported to their
destination using special buses.
•
Bridge service: Transportation is provided on a different mode to accommodate a
rail capital project or emergency repair to rail guideway or track. (See below for
more details.)
Bridge Service Reporting Rules
When one reported mode provides incidental, substitute service for another, the agency
must report the resulting operations under the mode providing the service. For example,
if a heavy rail station is closed and the agency’s existing directly operated bus mode
provides bridge service, the agency would report the operations under directly operated
bus.
In cases where a temporary bus bridge uses a new mode or type of service, the reporting
agency may wish to create that mode in the NTD in order to receive credit in the FTA
formula apportionment programs. All reporting requirements set forth in this manual apply
to a new mode or type of service added to the report as a result of bridge service.
Directional Route Miles, Fixed Guideway, and High Intensity Busway
For all Fixed Guideway and High Intensity Bus service, Directional Route Miles on form
S-10 is sourced directly from the Reportable Segments (P-40) form on an agency’s
profile. For mixed traffic service (MB, CB), agencies must calculate DRM as of the end of
the Fiscal Year and enter it manually on the S-10 form.
For point-deviated services, agencies must use the most direct path to calculate DRM.
For route-deviated services, agencies must report DRM of the scheduled route,
disregarding any deviations.
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Please see the “Introduction: Transit Agency Profile Requirements: Reportable Segments
(P-40)” section of this manual for more information.
Monthly Ridership Reporting (Form MR-20)
Full Reporters must report Monthly Ridership data for each mode of public transportation
service that the agency operates. This information provides FTA with monthly trends in
ridership and service supplied throughout the year. Agencies are required to report on all
modes reported on an agency’s P-20 form based on the start and end dates for each
mode.
The MR-20 form requires agencies to report the following data points:
•
•
•
•
Unlinked Passenger Trips
Actual Vehicle (Passenger Car) Revenue Hours
Actual Vehicle (Passenger Car) Revenue Miles
Vehicles Operated in Maximum Service
Please note, data fields for any given month will not appear until that month has ended.
Unlinked Passenger Trips
Please see the definition provided for Unlinked Passenger Trips in the “Service
Consumed” section of this chapter.
If the transit agency uses a sampling method, the total UPT for a specific month should
be estimated using the sample data collected during the month and the same procedure
that the transit agency uses to estimate annual UPT. This approach may not meet FTA’s
confidence and precision levels for annual data (+-10 percent precision for a 95 percent
confidence level) but does meet FTA’s requirements for reporting monthly data on the
Ridership Activity form (MR-20).
If the transit agency changes its sampling procedure, it should revise its reported UPT for
the current year and the prior year using the new methodology. The transit agency should
contact their Validation analyst for assistance in reporting the revised estimates for the
prior year.
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Actual Vehicle (Passenger Car) Revenue Hours
Please see above for the definition in the section “Actual Vehicle Revenue, Passenger
Car Revenue, and Train Revenue Hours and Miles.”
Actual Vehicle (Passenger Car) Revenue Miles
Please see above for the definition in the section “Actual Vehicle Revenue, Passenger
Car Revenue, and Train Revenue Hours and Miles.”
Monthly Vehicles Operated in Maximum Service (VOMS)
This is the number of revenue vehicles/passenger cars operated to meet the maximum
service requirement during the month of service reported. VOMS excludes atypical days
or one-time special events.
Please note that Monthly VOMS may be different than VOMS on the annual Service form
(S-10). The difference between definitions is the period over which the maximum service
requirement is applied—a month in the Ridership Activity form (MR-20) versus a fiscal
year in the Service form (S-10).
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SAFETY DATA REQUIREMENTS
Agencies must report safety and security data as part of the NTD report. Urban reporters
completing a Full Report must submit monthly safety and security data to the NTD through
a separate report package. For more information on full safety and security reporting,
please refer to the 2019 NTD Safety & Security Policy Manual. Reduced Reporters should
consult the Reduced Reporting Manual for more information on what safety data to report.
Both are available from the NTD manuals web page.
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ASSET INVENTORY DATA REQUIREMENTS
Transit Asset Management Performance Measure Targets (Form A-90)
Requirements for reporting performance targets and
explanation of performance measure calculations for
Transit Asset Inventory (TAM) Plans
Transit Agency Facilities (Forms A-10 and A-15)
Requirements for reporting information on buildings
and structures including condition assessment
Transit Way Mileage (Form A-20)
Requirements for reporting transit way mileage and
rail guideway, power and signal, and track elements
Vehicles, Maintenance, and Fuel (Forms A-30 and A-35)
An overview of the data the NTD collects on revenue
and service vehicle inventory including condition
assessment
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Transit Asset Management Performance Measure Targets (Form
A-90)
Transit agencies must report the next fiscal year performance targets to the NTD for
assets for which they have capital replacement responsibility. Agencies report on their
progress towards achieving a state of good repair for capital assets by submitting
condition assessment and performance data. To support TAM planning, the NTD
presents this data side-by-side with targets set in the prior year.
The TAM Final Rule defines a performance target as a quantifiable level of performance
or condition, expressed as a value for the measure, to be achieved within a time period
required by FTA (in this case, in the next fiscal year). The rule also requires that the transit
provider’s accountable executive approve its TAM plan, which includes the performance
measure targets. Therefore, NTD reporters should contact appropriate personnel
involved in TAM planning to make sure the targets they report are accurate.
An agency is required to report an asset to the NTD in the fiscal year that the agency
begins using the asset for public transportation service. Agencies should not report assets
that are being assembled, assets under construction, or assets that are in testing at the
end of the fiscal year.
Transit agencies must report performance targets for the following categories:
Exhibit 43: Transit Asset Management Performance Targets
Category
What to Report
Rolling Stock
Percentage of revenue vehicles within a particular asset class
that are expected 6 to meet or exceed their Useful Life
Benchmark (ULB)
Report one target for each vehicle type
Equipment
Percentage of service vehicles that are expected to meet or
exceed their ULB
Report one target for each vehicle type
6
According FTA’s Performance Management web page, targets “connect a provider’s strategic goals to the actions
that the provider will take to reach those goals.”
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Category
What to Report
Facilities
Percentage of facilities with a condition rating expected to rate
below 3.0 on the FTA Transit Economic Requirements Model
(TERM) scale (1=Poor to 5=Excellent)
Report one target for each facility type
(Maintenance/Administration, Passenger/Parking)
Infrastructure
Percentage of guideway track miles expected to be operating
under performance restrictions, by class
Report one target for each rail mode
Capital Responsibility
An agency has direct capital responsibility for an asset if any of the following are true:
•
•
•
The agency owns the asset,
The agency jointly owns the asset with another entity, or
The agency is responsible for replacing, overhauling, refurbishing, or conducting
major repairs on an asset, or the cost of those activities is itemized as a capital line
item in the agency’s budget.
Performing minimal preventive maintenance work on an asset, like cleaning, does not in
itself indicate direct capital responsibility for the asset. An agency must have direct capital
responsibility or management or oversight responsibilities for the line item project.
Performance Target Categories
Rolling Stock
Rolling Stock performance targets should be set based on the percent of revenue vehicles
that are expected to meet or exceed their Useful Life Benchmark. For each vehicle type
reported across all modes, transit agencies must set an individual target.
Equipment
Equipment performance targets should be set based on the percent of service vehicles
that are expected to meet or exceed their Useful Life Benchmark. Transit agencies must
set a target for each applicable vehicle type:
•
Automobiles,
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•
•
Trucks and Other Rubber Tire Vehicles, and
Steel Wheel Vehicles
Please note, the Equipment category for performance targets does not include equipment
that agencies own or use outside of service vehicles.
Facility
Facility performance targets should be set based on the percent of facilities that are
expected to rate below 3 on the condition scale as defined later in this manual.
Infrastructure
Transit agencies that operate or manage rail modes will be required to report performance
targets for the percent of track segments expected to be operating under performance
restrictions. For each rail mode, an individual target is required.
Progress towards these targets will be calculated based on the reporting of the asset
categories outlined above. Each category is further defined later in this manual.
Exhibit 44: Transit Asset Management Performance Targets
Asset Category
Passenger Station
Facility
Report Asset Inventory
Report Asset Condition
Assessment and
Performance Targets
All passenger stations and
facilities including Stations
on ROW, bus terminals,
and transfer stations
All passenger
stations/facilities for which
the agency has capital
responsibility (Condition on
1 to 5 scale)
Bust stops should NOT be
inventoried
Maintenance or
Administrative Facility
Count of all maintenance
facilities used to support
revenue service
Detailed inventory of all
facilities for which the
agency has capital
responsibility
150 — Asset Inventory Data Requirements
All maintenance facilities
for which the agency has
capital responsibility
(Condition on 1 to 5 scale)
2019 NTD Policy Manual
Asset Category
Report Asset Inventory
Report Asset Condition
Assessment and
Performance Targets
Revenue Vehicles
All vehicles used in
revenue service
All revenue vehicles for
which the agency has
capital responsibility
(Useful Life Benchmark)
Service Vehicles
All service vehicles for
which the agency has
capital responsibility
All revenue vehicles for
which the agency has
capital responsibility
(Useful Life Benchmark)
Agency Tiers
Transit agencies are broken down into two tiers that determine the reporting of
performance targets - Tier I and Tier II.
Tier I Agencies
Tier I agencies are transit agencies that:
•
Own, operate, or manage 101 vehicles or more in maximum service across all nonrail, fixed route modes or in any one non-fixed route mode.
•
Own, operate or manage rail modes.
Tier I agencies are required to develop their own TAM Plan and report their own
performance targets directly to the NTD.
Tier II Agencies
Tier II agencies are transit agencies that:
•
Own, operate, or manage less than 101 vehicles in maximum service across all
non-rail fixed route modes or in any one non-fixed route mode.
•
Any subrecipients under the §5311 Formula Grants for Rural Areas, or any
American Indian tribe.
Tier II agencies may participate in a group plan sponsor’s TAM plan, in which the group
plan sponsor will report the performance targets for all participants in the group. Tier II
agencies may only participate in one group plan sponsor’s TAM Plan. Any Tier II agency
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that chooses to opt out of a group plan sponsor’s plan, must develop their own TAM plan,
or participate in another group TAM Plan.
Narrative Report
Beginning in Report Year 2019, agencies are required to upload a narrative report to the
NTD that outlines performance targets and their progress towards their targets. This
narrative may include any changes in transit system conditions that may affect progress
towards targets.
Group Plan Sponsors
Tier II agencies may participate in a Group Transit Asset Management (TAM) Plan that is
coordinated by a group plan sponsor. In many cases, State DOTs will serve as group plan
sponsors for their subrecipients. MPOs may also be considered group plan sponsors.
Tier II agencies must have a direct or indirect funding relationship with their chosen group
plan sponsor. American Indian tribes have the option to select a sponsor that they do not
receive funds from.
Existing NTD reporters must designate their group plan sponsor, if reporting as a Tier II
agency. The agency will be prompted to declare and confirm their group plan sponsor
every four years, following the TAM reporting cycle. Any new reporters that are required
to report to the NTD per TAM legislation, must be added by their designated group plan
sponsor.
Transit Agency Facilities
Station Criteria
Passenger stations are defined according to the mode(s) serving the station.
The following are passenger stations:
•
•
•
All CR, HR, YR, MG, and AR rail passenger facilities
All LR, CC, and SR passenger facilities that have platforms and/or serve track that
is in a separate ROW (not in mixed-street traffic)
All FB stops
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•
•
•
All transportation, transit or transfer centers, park-and-ride facilities, and transit
malls if they have a structure for passengers for ticketing, information, restrooms,
concessions, telephones, etc.
All MB, RB, CB, and TB passenger facilities in a separate ROW that have a
platform and/or structure
All MB, RB, CB, and TB operated in mixed traffic that have a separate structure
(simple shelters, lighting, signage, or ramps for accessibility alone are not enough
to establish a passenger station)
Stations and Maintenance Facilities (Form A-10)
Transit agencies report data on
•
The number of passenger stations, both accessible and non-accessible, in
accordance with the ADA
•
The number of elevators and escalators within passenger stations
•
The number of maintenance facilities by size and ownership categories
Transit agencies reporting this information must separate data by mode and type of
service (DO and PT).
Passenger Stations
This section does not apply to Rural Reporters.
Transit agencies report passenger station information for fixed route, fixed schedule
services (rail modes, bus modes, Trolleybus, Ferryboat, and Aerial Tramway). Each
agency must report data for all passenger stations that the agency uses, even if the
agency does not own the stations.
Exhibit 45: Reporting Passenger Stations
Example: Coaster Transit Agency provides Bus (MB) service to a Ferryboat (FB)
passenger station that Surf Transportation Authority owns. How should Coaster report
the passenger station?
Solution: Coaster Transit Agency should report 1 passenger station while Surf
Transportation Authority also reports 1 passenger station. Stations are reported by
use, not ownership.
For rail modes, report the station in each rail mode and TOS that it is used. This may
result in the “double counting” of some stations since they might be served by two rail
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modes (e.g., HR/DO and LR/DO) or two TOS (e.g., CR/DO and CR/PT). However, the
“double-counting” rule does not apply when a station is served by rail modes and a nonrail mode, such as MB, CB or RB. In these cases, report the station only under the rail
modes.
For example, you should report a station that serves CR, LR, and MB on the A-10 forms
for CR and LR, but not the MB A-10 form.
For non-rail modes, report the station in each mode and TOS that it is used. This may
result in the “double counting” of some stations, because two types of MB service (e.g.,
MB/DO and MB/PT) serve them, or because a combination of MB, CB and RB services
serve them.
Americans with Disabilities Act of 1990 (ADA) Accessible Stations
Transit agencies must indicate if passenger stations meet ADA accessibility standards.
Accessible stations do not have physical barriers that prevent or restrict access by
individuals with disabilities, including individuals who use wheelchairs. Transit agencies
must identify accessible stations.
Americans with Disabilities Act of 1990 (ADA) Non-Accessible Stations
Non-accessible stations do not provide easy access (i.e., do not meet accessibility
requirements for physical barriers, signage, and other aids) that enables individuals with
disabilities, including individuals who use wheelchairs, to use public transit.
Escalators and Elevators
Transit agencies must report the number of escalators and elevators within the passenger
stations. Passengers use these to transfer between levels in a station. Elevators and
escalators exclude moving sidewalks.
Agencies should not report escalators and elevators that are used only for freight, transit
staff, or as back-up if passenger escalators and elevators break down.
Maintenance Facilities
Transit agencies report maintenance facilities by
•
•
•
Type — general purpose or heavy maintenance
Ownership — owned or leased
Size — the number of revenue vehicles that can be serviced
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Agencies should not report maintenance facilities where third-party vendors perform
services, such as a local gasoline service station or body shop.
Type
A general-purpose maintenance facility is a garage or building where mechanics perform
routine maintenance and repairs. General-purpose maintenance facilities typically serve
as operating garages where agencies store and dispatch vehicles for revenue service.
Larger transit agencies may perform engine and other major unit rebuilds. The FTA
identifies facilities devoted exclusively to major rebuilds as heavy maintenance facilities.
Some transit agencies use the same facility for both general purpose and heavy
maintenance. In these cases, agencies should report facilities they use for both purposes
as general-purpose maintenance facilities.
Transit agencies must report general-purpose maintenance facilities by
•
•
Ownership — owned or leased
Size — the number of revenue vehicles that can be serviced
Transit agencies must report heavy maintenance facilities by ownership category.
Agencies do not provide data on facility size for heavy maintenance facilities.
Ownership
Transit agencies must identify maintenance facility ownership based on the type of
service (directly operated or purchased transportation).
For directly operated service, transit agencies must report if the facility is publicly owned
or privately owned. Transit agencies identify if they own the facility, lease it from another
public agency (such as a city highway department), or lease it from a private entity.
For purchased transportation service, agencies indicate if there is public or private
involvement in the maintenance facility. Agencies must report data if the facility is owned
by the service provider (PT contractor), owned by the public agency for the service
provider, leased by the public agency for the service provider, or leased by the service
provider.
Size
Agencies should report the size of the facility based on the maximum number of revenue
vehicles that can be serviced and stored at one time. Size is a measure of the design
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capacity of the facility, not the number of revenue vehicles currently operated from the
facility.
The FTA divides size into three categories based on the number of revenue vehicles that
can be serviced:
•
•
•
Under 200 vehicles
200–300 vehicles
More than 300 vehicles
Exhibit 46: Facility Size
Example: The Coaster Transit Agency (CTA) operates 175 vehicles and owns a
maintenance facility that can store 225 vehicles. What size of general-purpose
maintenance facility should it report?
Solution: The CTA should report a general-purpose maintenance facility that serves
200–300 vehicles.
Shared Facilities
Some transit agencies share facilities between multiple modes or types of service. The
most common arrangement is the operation of Bus and Demand Response vehicles in a
single facility. For reporting purposes, these shared facilities must be allocated among
the various modes or types of service using the facility.
Exhibit 47: Shared General Purpose Maintenance Facilities
Example: The Coaster Transit Agency (CTA) uses one of its general-purpose
maintenance facilities for both Bus (MB) and Demand Response (DR) directly
operated (DO) services and the DR purchased transportation (PT) service. How
should the CTA report maintenance facilities?
Solution: The CTA allocates the facility based on vehicles assigned.
Vehicles Serviced
Percent of Total
Number of Facilities
Reported:
MB/DO
240
82.8%
0.8
DR/DO
30
10.3%
0.1
DR/PT
20
6.9%
0.1
290
100%
1.0
Mode
Total
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Transit Asset Management Facilities Inventory (Form A-15)
Transit agencies are required to report all passenger facilities used in revenue service,
including passenger stations and parking facilities, regardless of capital responsibility.
Administrative and maintenance facilities are only reportable if the agency has capital
responsibility for the facility and the transit use is greater than incidental. Use is incidental
when 50 percent or less of the facility's physical space is dedicated to the provision of
public transportation service. For maintenance facilities, agencies may use the number
of transit vehicles serviced in the facility compared to all vehicles serviced in the facility
to estimate this percentage.
Agencies must provide condition assessments for passenger, administrative or
maintenance facilities for which they have capital responsibility.
All reportable facilities must provide the following data points:
•
Facility Type
•
Year Built or Reconstructed as New - If a facility is constructed over the span of
multiple years, this should reflect the end date of construction.
•
Square Feet or Number of Parking Spaces
•
o
Agencies should report the best available measurement for the total number
of square feet or parking spaces in a passenger or parking facility (or section
of a facility).
o
Agencies should use the following criteria to report square footage:
Underground Facilities: Report all areas under the roof, including
mezzanines, platforms, and track.
Multilevel Facilities: Report all platforms and other floor areas under a
roof.
Elevated Facilities: Report all platform and mezzanine space. Do not
include track space.
At-Grade Facilities: Report building square footage (if applicable) and all
platform area.
Address
o
Agencies must report either Address, Latitude and Longitude coordinates, or
both.
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Shared Capital Responsibility
Transit agencies that share capital responsibility with another agency must report the
amount of capital responsibility for each facility shared. Both agencies that share the
capital responsibility will report the condition assessment for the asset. The agencies
must determine their roles in conducting the assessment.
Primary, Secondary, and Private Mode
Transit agencies must report a primary mode for each facility. If a facility is utilized by
more than one mode, agencies should report secondary modes for each mode that the
facility is shared with. For example, if a shared facility hosts revenue vehicles for the
operation of Bus (MB) and Demand Response (DR) vehicles but predominantly handles
buses, then classify the facility as a Bus (MB) maintenance facility. If a facility is shared
with a private mode or non-public transportation service, these should also be reported.
Private Modes
Transit agencies that serve multimodal passenger facilities with non-public transportation
providers are required to report the non-public transportation modes with their facility
asset information. Examples of these private modes include airports, Amtrak, and Intercity
Bus.
A station is defined as multimodal if it serves more than one public transit mode operated
by the reporting agency or another public transit agency, OR if it serves both a public
transit and private mode, as defined in the table below.
Exhibit 48: Private Modes
Mode
Example
Private Water Transit
Passenger facility building is shared
between a transit mode and a private ferry
service. Shared space may include
passenger waiting and ticket vending
areas.
Private Rail Transit
Passenger facility building is shared
between a transit mode and Amtrak
passenger rail service. Shared space may
include platforms, passenger waiting areas
and ticket vending locations.
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Mode
Example
Airport/ Private Bus Transit
Passenger facility building is shared
between a transit mode and an airport,
private bus provider, or the passenger
facility provides connectivity to an airport.
Connectivity may mean station and airport
are connected directly via pedestrian
overpasses, indirectly via airport shuttle
buses, or directly with rail cars entering a
station located in an airport building.
Shared space for private bus providers
may include passenger waiting areas,
restrooms and ticket vending locations.
Facility Types
Each facility must be defined as a specific type. Facility types can be grouped into three
categories:
•
•
•
Administrative
Maintenance
Passenger/Parking
Subsection of a Larger Facility
A subsection of a larger facility is a section of a facility that varies in age from the rest of
the main facility due to significant rebuilding, addition, or retrofitting. Agencies are
encouraged to report sections of the facility in multiple entries to more accurately
represent its age and function in the inventory. A facility may be reported as several
subsections if the age varies throughout.
Facilities that are adjacent to one another must be reported separately.
Administrative and Maintenance Facility Type
Administrative buildings are the general administrative offices owned by a transit agency.
Administrative buildings usually house executive management and support activities for
overall transit operations, including accounting, finance, engineering, legal, safety,
security, customer services, scheduling, and planning. Administrative buildings also
include separate buildings for customer information or ticket sales that a transit agency
owns and that are not part of passenger stations.
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Maintenance facilities are those where routine maintenance and repairs, or heavy
maintenance or unit rebuilds are conducted. Agencies must not report maintenance
facilities where third-party vendors perform services, such as a local gasoline service or
body shop.
Administrative and maintenance facilities are reportable if the agency has capital
responsibility and the transit use is greater than incidental. For example, if the
administrative office is in a building that has only incidental transit use (e.g. city hall), then
it is not reportable.
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Exhibit 49: Administrative and Maintenance Facility Types
Administrative or Maintenance
Facility Type
Facility Type Description
Maintenance facility where mechanics,
machinists and other maintenance
personnel perform preventive
maintenance, daily service and
inspection, and/or corrective maintenance
activities on revenue vehicles to keep
them in-service.
Facilities generally contain maintenance
bays, built- in or portable lifts and/or
inspection pits, fuel pump islands, fuel
storage tanks, bus wash systems, and
brake testing lanes.
Maintenance Facility (Service and
Inspection)
Personnel inspect, repair, or replace
some, but not all, vehicle components
during the following activities:
• Clean interiors
• Maintain cameras
• Fill/replace fluids and lubricants
• Replace filters
• Replace/repair tires
• Inspect suspensions and brakes
• Inspect batteries, wheelchair lifts and
ramps
• Degrease engines
• Perform minor body repairs and
painting
Revenue vehicles may be stored
overnight or between being placed into
revenue service.
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Administrative or Maintenance
Facility Type
Heavy Maintenance and Overhaul
(Backshop)
Facility Type Description
Maintenance facility where mechanics,
machinists and other maintenance
personnel perform heavy overhaul and
other related rebuilding activities to help
revenue vehicles reach their targeted
service life. Activities usually occur at
mid-life (i.e., mid-point of useful life) to
refurbish, overhaul or replace major
vehicle components. These components
include, but are not limited to, the
following:
• Engines, transmissions, or axles
• Fareboxes,
radios,
and
other
electronics
• Starters, alternators, and brake system
components
• Chassis parts and seats
• Bearings
General Purpose Maintenance
Facility/Depot
Maintenance facility where mechanics
and other maintenance department
personnel, provide basic service
readiness inspection (e.g. tire pressure,
oil/fluid levels) and light repair (e.g. mirror
replacement) or service (e.g. sweeping)
on revenue. Revenue vehicles may be
stored here overnight or between being
placed into revenue service.
Vehicle Washing Facility
Stand-alone building or structure
containing vehicle washer equipment.
Vehicle Blow-Down Facility
Stand-alone building or structure
containing equipment for cleaning underfloor equipment of rail rolling stock.
Vehicle Fueling Facility
Stand-alone building or structure
containing vehicle fuel dispensing
equipment.
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Administrative or Maintenance
Facility Type
Facility Type Description
Vehicle Testing Facility
Maintenance facility used for vehicle
acceptance testing (after being received
from manufacturer or overhauls or other
maintenance activity).
Administrative Office / Sales Office
Facilities and offices which house the
executive management and supporting
activities for transit operations, with the
exception of vehicle maintenance, that
could include accounting, finance,
engineering, legal, safety, security,
customer services, scheduling and
planning. These buildings may include
customer information or ticket sale
offices, which are owned by the transit
agency but not part of passenger
stations.
Revenue Collection Facility
Combined Administrative and
Maintenance Facility
Facility where revenue collection
personnel process electronic and/or cash
fare payments. May include revenue
counting equipment such as bill counters,
coin scanners, and coin sorters. May also
include or store the following revenue
collection and monitoring equipment:
• Cameras and CCTV
• Cash box repair areas
• Alarm systems
• Computerized probe for downloading etransactions on GFI farebox
• Vault compartment
Any facility with combined functions of at
least one of the administrative facilities
listed above and one of the maintenance
facilities listed above. If selected,
describe specific facility in “Notes” field.
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Facility Type Description
Administrative or Maintenance
Facility Type
Any administrative or maintenance facility
that does not fit into one of the ten
categories described above. If selected,
describe specific facility.
Other
Passenger and Parking Facility Types
Agencies must report all passenger stations and parking facilities that passengers use in
revenue service. Parking facilities include park & ride lots as well as parking garages.
Note that passenger and parking facilities are often collectively referenced as “passenger
facilities.” Parking facilities used solely by employees are not reportable.
Parking facilities are those immediately adjacent to passenger facilities. Agencies must
inventory parking facilities separately.
With the exception of Parking Structure or Surface Parking Lot, all other passenger
facilities must meet the station criteria outlined in this manual . Please refer to the “Station
Criteria” section of this chapter for further detail on criteria for specific modes.
Exhibit 50: Passenger and Parking Facility Types
Passenger or Parking Facility Type
Facility Type Description
Bus Transfer Center
Terminal station for several routes or a large
mid-route transfer facility where passengers
may connect between two or more fixed-route
bus services. The station may or may not
have off-street area for buses to pull in or turn
around. Terminal may have a single rubbertire mode, usually Motor Bus, but may be
connection hub for bus, Commuter Bus,
and/or Intercity Bus services. Transfer
centers are structures that have a passenger
waiting area. Some transfer centers have
ticket vending machines or staffed ticketing
booths. Simple shelters should not be
reported.
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Passenger or Parking Facility Type
Facility Type Description
Elevated Fixed Guideway Station
Station located above grade built on a
viaduct, a steel or concrete structure, or on
retained fill.
Steel and reinforced concrete components in
elevated structure can include:
• Foundation
• Piers
• Retaining Walls
• Beams
• Stringers
• Bearing pads
• Expansion joints
Passenger stations include stairs, elevators,
and escalators to reach ticket mezzanines
and/or train platforms. Elevated stations may
have pedestrian overpasses to allow
passengers to cross over the tracks before or
after entering the station. Stations may
include canopies or shelters, lighting, and
signage.
At-Grade Fixed Guideway Station
Station located at street grade along a transit
exclusive right-of-way. May include
pedestrian overpasses to allow passengers to
reach station.
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Passenger or Parking Facility Type
Underground Fixed Guideway
Station
Facility Type Description
A passenger station typically consisting of a
concrete structure built below grade,
constructed by cut and cover, drill-and-blast,
excavated, bored tunnel, or sunken
underwater tube.
Stations typically include sump pumps,
ventilation systems, and lighting systems.
Simple At-Grade Platform Station
Stops on-street or in street or highway
medians. May be low-level platforms (serving
low-floor vehicles) or raised platforms
(serving high-floor vehicles). Typically
includes shelters, canopies, lighting, signage,
and/or ticket vending machines. Right-of-way
leading up to the platform station is in mixed
traffic. This station type is often served by LR
and SR transit. For MB, CB, RB, and TB
modes, a significant structure must be
present. Does not include simple bus
shelters..
Exclusive Platform Station
Stops along the street or in street or highway
medians that are separated from mixed
traffic. May be low-level platforms (serving
low-floor vehicles) or raised platforms
(serving high-floor vehicles).
Typically include shelters, canopies, lighting,
signage, and/or ticket vending machines.
Right-of-way leading up to the platform
station is separated from automobile traffic.
This station type is often served by LR and
SR transit. For MB, CB, RB, and TB modes, a
significant structure must be present. Does
not include simple bus shelters.
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Passenger or Parking Facility Type
Facility Type Description
Ferryboat Terminal
Terminal station where passengers may
board or alight from the ferryboat. Terminals
may include canopies or shelters, lighting,
and signage.
Surface Parking Lot
A lot paved with asphalt, concrete, or
permeable materials with parking spaces
outlined by paint and other materials for
demarcation. Typically includes lanes for
vehicle circulation and is usually uncovered.
Parking Structure
Single or multi-level parking structure built
either underground (typically underneath a
building or station), above grade, or both.
Characterized by a street-level entrance with
ramps to access parking spaces below the
surface.
Other
Any passenger or parking facility that does
not fit into one of the nine categories
described above. If you select “Other,”
describe specific facility and its functions in
the “Notes” field.
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Condition Assessment
Transit agencies are required to report a condition assessment for all facilities for which
they have capital replacement responsibility. The condition assessment is based on
FTA’s TERM scale. The scale is based on five values for assets:
Exhibit 51: TERM Scale
Rating
Condition Description
5
Excellent
No visible defects, new or new near condition, may still be
under warranty if applicable
4
Good
Good condition, but no longer new, may have some slightly
defective or deteriorated component(s), but is overall functional
3
Adequate
Moderately deteriorated or defective components; but has not
exceeded its useful life
2
Marginal
Defective or deteriorated component(s) in need of
replacement, exceeded useful life
1
Poor
Critically damaged component(s) or in need of immediate
repair; well past useful life
Assets are considered in good repair with a score of 3 or higher. With a score of 2 or
lower, assets are not considered to be in the state of good repair backlog.
Agencies are not required to report condition assessments on facilities or stations that
are under construction. Agencies must inventory existing facilities that are under
construction if they are still using them in revenue service. A condition assessment is not
required until construction is complete. Agencies may report condition assessments for a
facility that occurred after the agency Fiscal Year End but before the annual reporting
deadline.
Primary and Secondary Rating Levels
In the TAM Facility Performance Measure Reporting Guidebook: Condition Assessment
Calculation, FTA outlines primary and secondary rating levels to assist in assessing
facilities conditions. Primary levels describe large components of a facility, while
secondary levels will detail the smaller components that make up the larger component.
Secondary rating levels may assist in determine overall conditions for facilities that have
varied conditions for the outlined features.
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Examples of primary level features would include:
•
•
•
•
Substructure
Interiors
Conveyance
Plumbing
For the primary level, Substructure, secondary levels included may be elements such as:
•
•
Foundations: walls, columns, pilings, etc.
Basement: materials, insulations, slab, floor underpinnings
For a complete list of primary and secondary levels, please refer to the FTA guidebook.
Equipment in Facilities
Agencies may choose to include equipment in facility condition assessments. If the
equipment is integral to the building and is not typically moved from one facility to another,
it should be inventoried and assessed as part of the facility. Equipment that is inventoried
separately, should not be assessed as part of an agency’s facilities. Please note, the
Equipment target set for each agency refers to service vehicles only.
TERM Scale Reporting
The TERM scale condition assessments must be reported as integers. The overall ratings
must be rounded to the nearest whole value following standard rounding guidelines – if
the value is less than .5, the value would be rounded down, and if the value is .5 or
greater, it would be rounded up.
Facilities condition assessments must be updated every four years at minimum. In Report
Year 2019, agencies must report at least 50 percent of their facilities condition
assessments, continuing to report a minimum of 25 percent annually until all condition
assessments have been reported in Report Year 2021. For Group TAM Plans, the 25
percent annual minimum applies to the group as a whole and not to individual participants.
If an agency's requirement for the number of assessed facilities is between two whole
numbers, the agency must round up. For example, if an agency has three facilities and
must report 50 percent of their condition assessments in Report Year 2019, 50 percent
would be 1.5 facilities, so the agency must report condition assessments for two of the
three facilities.
Please refer to the FTA guidebook for more information on determining TERM scale
ratings for facilities.
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Transit Way Mileage (Form A-20)
Transit agencies that are Full Reporters must report data for the HIB or FG segments on
which they operate. Transit agencies must collect data for rail modes and non-rail modes
(listed below) that operate on HIB or FG:
•
•
•
•
Bus (MB)
Trolleybus (TB)
Commuter Bus (CB)
Bus rapid transit (RB)
Transit agencies provide information on the segment track and its construction for rail
modes and lane mileage information for applicable non-rail modes.
Right-of-Way Classes
Transit way mileage reporting requirements vary by mode. The FTA recognizes that
Commuter Bus (CB) and Bus (MB) modes may operate in the following types of ROW:
•
Fixed Guideway (FG). Roadways that agencies reserve at all times (24 hours / 7
days per week) for public transportation vehicles. This type of ROW must meet
safe operations and have strict enforcement.
•
High Intensity Busway (HIB). Roadways that are either reserved at some times
for transit use but open to mixed traffic at other times OR are reserved at some or
all times for HOV operations (single-occupancy vehicles are prohibited).
•
Mixed-traffic ROW (Non-Fixed Guideway (NFG)). Mixed-traffic ROW are normal
streets and roads where transit vehicles operate. Public transportation shares
these roadways with personal cars and trucks. Mixed-traffic ROW is the most
common ROW public transportation uses.
Due to Federal statute, Aerial Tramway (TR) and Ferryboat service (FB) DRM are
reportable as fixed guideway; FTA considers all Trolleybus (TB) and Bus Rapid Transit
(RB) DRM as FG for funding eligibility.
Rail
The FTA defines fixed guideway as a separate ROW for the exclusive use of public
transportation vehicles. By this definition, all transit way mileage for rail modes is on FG.
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Transit agencies must report miles of track for all rail modes. If the track is at grade with
cross traffic or at grade with mixed and cross traffic, agencies must report the number of
crossings.
•
Track Miles is the length of track to the nearest tenth of a mile for each segment.
Agencies must measure miles of track without regard to traffic flow. Agencies must
count all track, including yard track and sidings.
•
Number of Crossings (for rail modes operating at grade) is the number of
locations at which other traffic may cross the ROW. Grade crossings are any place
where people or vehicles are intended to cross the tracks. This includes roads,
bicycle crossings, and pedestrian crossings. For street-running track, count each
cross street or crosswalk as a grade crossing. For multiple crossings on one
contiguous paved section of road, report one crossing.
Non-Rail Modes
The fixed route modes listed above may operate on their own FG, HIB, or with personal
and commercial vehicles (mixed traffic ROW). For non-rail modes, transit agencies must
report lane miles for three types of ROW:
•
Exclusive Fixed Guideway –
these segments are exclusive
at all times, 24 hours per day,
seven days per week;
•
Exclusive High Intensity
Busway – these segments are
HOV lanes at all times, 24
hours per day, seven days per
week or alternatively may be
HOV lanes for a portion of the
week and exclusive to transit for
the remainder of the week; and
•
Example: This example depicts a two-lane
road that is ten miles long with service in two
directions. How should the agency report this
segment?
Solution: The agency reports 20 lane miles.
Exhibit 52: Calculating Lane Miles
Controlled Access High Intensity Busway – these segments may be exclusive
to transit or function as HOV for a certain number of hours but are open to general
traffic for some part of the week.
Lane miles are the length of a roadway (in miles) multiplied by the number of traffic lanes.
The following exhibit gives examples for calculating lane miles for non-rail ROWs.
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Exhibit 53: Calculating Lane Miles and Guideway Classifications
Examples
Solutions
Example 1: There is a HOV facility ten
miles long with one traffic lane running
northbound and one traffic lane running
southbound. It operates under HOV
restrictions all times.
10 miles for the northbound lane + 10
miles for the southbound lane = 20 lane
miles, Exclusive HIB.
Example 2: There is reversible facility ten There is only one lane, so the agency
miles long with one traffic lane (operated
would report 10 lane miles, Controlled
north bound in the morning and south
Access HIB.
bound in the evening). During off-peak
hours, it is open to all traffic.
Example 3: A busway (exclusive to transit An agency using this busway would report
vehicles at all times) is 3 miles long.
3 lane miles, Exclusive FG.
Guideway, Power and Signal Equipment, and Track (Rail Modes)
Transit agencies providing rail service are required to report on the specific types of
guideway assets and power and signal equipment and on the specific types of track
fixation assets in addition to the guideway class, miles of track, and crossings that has
been historically required for all rail modes. Agencies must report on all track, including
yard and side track.
The FTA collects data on the following three sections for all rail modes:
•
•
•
Guideway elements
Power and signal elements
Track elements
For each guideway and power and signal elements reported, agencies must report either
the percentage or quantity in an age group by decade of construction, ranging from Pre1930 to 2019. For each section below, agencies will be required to report the following:
•
Expected service years when new
o
•
This should represent the average number of service years for each element.
Agencies may report their own expected service years specific to their
agency’s conditions and current environment.
Transit agency capital responsibility
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o
•
Agencies will report the percentage for capital responsibility for each element
reported.
Agency with shared responsibility (if applicable)
o
Agencies with shared responsibility must report the other agency that shares
capital responsibility for each element.
Guideway Elements
For each guideway element, agencies must report the amount of track miles.
Exhibit 54: Reporting Track Miles
Example: An agency has capital responsibility to maintain a corridor of guideway that
is one mile from point A to point B. Three track railways operate over guideway. How
would the agency report track miles for this section?
Solution: The agency would report three track miles. Track miles are the combined
length of all track railways, even if they are parallel.
Guideway elements are reported according to the method of construction, as follows:
•
•
•
At-Grade
o
Ballast (including expressway)
o
In-Street/embedded
Elevated
o
Retained fill
o
Concrete
o
Steel viaduct or bridge
Below-Grade
o
Retained cut
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o
Cut-and-cover tunnel
o
Bored or blasted tunnel
o
Submerged tube
Agencies must report the age group of each guideway element. This can be reported as
a percentage of the total for each element, or agencies may report age based on track
miles for each age group.
The age of each element should reflect the age of the foundation of the guideway such
as the roadway or ballast. If the period of construction of an element spanned two age
groups, agencies should determine a reasonable and consistent split between the two
age groups and report accordingly. If there is no reasonable basis for a split, the age
group should reflect the end date of construction.
Splitting Guideway
To mark the division between guideway categories, agencies divide at-grade guideway
into “sections” with an endpoint wherever there is a station or a change in construction
type.
Power and Signal Elements
As part of the transit guideway asset inventory, agencies are required to report power and
signal elements used for their rail modes. Power signals and elements are listed below:
•
•
•
•
•
Substation building
Substation equipment
Third rail/power distribution
Overhead contact system/power distribution
Train control and signaling
Agencies must report the quantity of substation buildings. Agencies must report
substations that comprise multiple buildings as one single substation if the individual
buildings or shells are working elements of the same substation. If the buildings serve
different purposes and are not sub-components of one operation, then the agency must
count each individually. For other categories of power and signal elements, the FTA does
not require agencies to report the quantity, but agencies must indicate whether or not they
have these assets.
Agencies that report Inclined Plane (IP) or Cable Car (CC) modes should report the
associated motors and cables under Substation Equipment under the Power and Signal
section.
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Similar to guideway elements, agencies must report the age group for each power and
signal element. This can be reported by quantity for each element or by percentage for
each applicable age group.
Track Elements
Agencies must provide data on their track inventory. Linear assets are reported in three
categories: Tangent, Curve, and Special Work Assets. Tangent and curve track are
reported in track miles, in the following categories:
•
•
•
•
Tangent – Revenue Service
Curve – Revenue Service
Non-revenue Service
Revenue track – No Capital Replacement Responsibility
Special Work Assets are reported as the quantity of each category listed:
•
•
•
•
•
•
•
Single turnout
Lapped turnout
Single crossover
Double crossover
Grade crossing
Rail crossing
Slip switch
Single Turnout
An assembly of track components that collectively permit
two tracks to merge with each other. The primary
components of a turnout are the frog and the switch.
Lapped Turnout
A lapped turnout is a special type
of turnout in which the switch
rails for a second turnout will be
placed between the switch and
the frog of the initial turnout.
Lapped turnouts are used to
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achieve a more compact track layout in constrained locations, typically in a configuration
that allows rail traffic to veer right or left in addition to proceeding straight ahead. 7
Single Crossover
A single crossover consists of two turnouts positioned in two
tracks that allow the vehicle to go from one track to the other.
The two tracks are usually, but not always, parallel, and the
turnouts are usually identical.
Double Crossover
A double crossover—sometimes called a scissors
crossover—consists of two crossovers of opposite hand
orientation superimposed upon each other. In addition to
the four turnouts involved, a track crossing diamond is
needed between the two main tracks.
Grade Crossing
A grade crossing is an intersection of a
roadway and a rail right-of-way that cross
each other at the same level (at grade). For
street-running operations, each street
intersection is considered a grade crossing
(excludes driveways and parking lot
entrances).
7
Engineering images from TCRP Report 155, Track Design Handbook for Light Rail Transit (2016).
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Rail Crossing
Track crossings permit two tracks to cross each other.
Track crossings are commonly called either crossing
diamonds or simply diamonds due to shape. The
intersecting angle between the two tracks can be 90
degrees or less, but rigid crossings under approximately
10 degrees are rare.
If a track crosses two parallel tracks, as shown in the
picture to the right, the agency should report two crossings. If there are two pairs of tracks
that cross each other, the agency should report four crossings.
Slip Switch
A slip switch superimposes two switches and curved closure rails on top of an elongated
track crossing. A slip switch may be installed to switch a train from one track to another
at a flat angle crossing when space constraints make it impossible to provide separate
turnouts outside of the limits of the diamond. Both single and double slip switches are
used in most transit operations. Agencies should not report switches if they are included
as part of a single turnout or lapped turnout. Agencies should count each slip switch once,
regardless of whether it is a single or a double slip switch.
In cases where agencies use freight assets to provide public transportation, they still are
required to report these assets to the NTD. Agencies that share capital responsibility for
track with a freight provider or other private entity are also required to provide data on the
amount of track under performance restrictions.
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Exhibit 55: Calculating Track Miles
Example 1: This example shows one segment of track that is one-mile long
with service in two directions. How many miles of track can an agency report?
Solution: Track is measured without regard to routes or direction of travel.
Agencies report this as one mile of track.
Example 2: This example shows a one-mile segment with inbound and
outbound parallel tracks. How many miles of track should an agency report?
Solution: Track is measured without regard to routes or direction of travel.
Agencies report this as two miles of track.
Performance Restriction
Agencies are required to report total track miles under performance restriction for which
they have capital responsibility. A performance restriction is defined to exist on a segment
of rail fixed guideway when the maximum permissible speed of transit vehicles is set to a
value that is below the guideway’s full-service speed. The performance restriction can be
communicated through operating instructions, route signage, flaggers, or an agency’s
dispatch system. Performance restrictions may result from a variety of causes, including
defects, signaling issues, construction zones, maintenance work, or other causes.
Performance restrictions must be recorded as of 9 a.m. on the first Wednesday of each
month. If an agency does not operate at 9 a.m., they must record during the AM peak on
the first Wednesday of each month. An annual average is reported to the NTD each year.
Performance restrictions must be reported by mode and type of service.
While the FTA does not collect the causes or circumstances behind each performance
restriction in the annual report forms, agencies may include these in their narrative report.
Performance restrictions serve as the condition assessment for the infrastructure
category that is calculated in annual targets.
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For more information on calculating performance restrictions, please reference the TAM
Infrastructure Performance Measure Reporting Guidebook: Performance Restriction
(Slow Zone) Calculation.
Exhibit 56: Reporting Performance Restrictions
A transit agency is experiencing high temperatures during the summer months. The
agency issues an advisory warning for all Heavy Rail (HR) operators to reduce speed
during the daylight hours. How should an agency report this?
The transit agency would not report a performance restriction in this case. A
performance restriction must be specific to a section of track. If the agency cannot
pinpoint the sections of track that need to be under a performance restriction during
extreme weather conditions, it would not be considered a true performance restriction.
A transit agency has identified defects in several segments of their Commuter Rail
(CR) track. The agency is conducting maintenance on these segments but has
lowered the permissible speed from 40mph to 25mph. How would an agency report
this?
The transit agency would include these segments of track in their total for track under
performance restrictions since the defects in the track have caused the service to
operate at a lower speed than the full-service speed.
Vehicles, Maintenance, and Fuel
All transit agencies reporting service data must provide information on revenue vehicles
by mode and type of service. Rural reporters provide less detailed data.
Transit agencies must inventory all vehicles they use to provide public transportation that
have not been sold or disposed of by the end of the fiscal year. Vehicles must be reported
on the first fiscal year in which they become available for revenue service. This inventory
identifies the vehicles in the total fleet and includes all revenue and service vehicles in
the following situations.
•
•
•
•
•
Vehicles in operation (i.e., providing revenue service)
Vehicles awaiting sale or disposal
Vehicles out for long-term repair
Vehicles in storage
Vehicles retained as part of an FTA-approved emergency contingency plan
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For Commuter Rail service (CR), transit agencies must report data for both passenger
cars and locomotives used to pull or push.
Transit agencies report revenue vehicle inventory data by groups or fleets. Agencies
should group vehicles into fleets if they are identical in all aspects, including vehicle type,
manufacture year, model, and funding source, etc.
Revenue Vehicle Inventory Data (Form A-30)
The FTA collects the following data from transit agencies that report revenue vehicle
inventory information:
•
•
•
•
•
•
•
•
•
•
•
•
•
Agency Fleet Identification
Vehicle type
Number of vehicles in total fleet
Number of active vehicles in fleet
Dedicated fleet
Vehicle length
Seating capacity
Year of manufacture
Ownership
Funding source
Number of emergency contingency vehicles
ADA-accessible vehicles
Useful Life Benchmark
Agency Fleet Identification
Transit agencies may report unique identifiers for each fleet in their inventory. This may
be any characteristic or group identifier the agency uses to distinguish between vehicle
fleets.
Vehicle Type
Transit agencies must report the vehicle type for each fleet of vehicles. Please see the
list of vehicle types below:
Articulated Buses (AB) are extra-long (54 ft. to 60 ft.) buses with two connected
passenger compartments. The rear body section is connected to the main body by a joint
mechanism that allows the vehicles to bend when in operation for sharp turns and curves
and yet have a continuous interior.
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Automated Guideway Vehicle (AG): A vehicle used for Monorail/Automated Guideway
mode (MG).
Automobile (AO) is a passenger car up to and including station wagons in size. Excludes
minivans and anything larger.
Over-the-road bus (BR) is a bus characterized by an elevated passenger deck located
over a baggage compartment.
Bus (BU) is a rubber-tired passenger vehicle powered by diesel, gasoline, battery or
alternative fuel engines contained within the vehicle. Vehicles in this category do not
include school buses or cutaways. This group does include minibuses such as a Sprinter.
Cable Car (CC) is a streetcar type of passenger vehicles operating by means of an
attachment to a moving cable located below the street surface and powered by engines
or motors at a central location not onboard the vehicles.
Cutaway (CU) is a transit vehicle is built on a van or truck chassis by a second stage
manufacturer. The chassis is purchased by the body builder, a framework is built for the
body, and then the body is finished for a complete vehicle. For example, a truck chassis
may be used as the base for a small transit bus. Cutaways typically seat 15 or more
passengers, and typically may accommodate some standing passengers.
Double Decker Bus (DB) is a high capacity bus having two levels of seating, one over
the other, connected by one or more stairways. Total bus height is usually 13 to 14.5 feet,
and typical passenger seating capacity ranges from 40 to 80 people.
Ferryboat (FB) is a vessel for carrying passengers or vehicles over a body of water. The
vessels are generally steam or diesel-powered conventional ferry vessels. They may also
be hovercraft, hydrofoil and other high-speed vessels.
Heavy Rail Passenger Car (HR) is a rail car:
•
•
•
•
With motive capability
Driven by electric power taken from overhead lines or third rails
Configured for passenger traffic
Usually operated on exclusive right-of-way (ROW)
Light Rail Vehicle (LR) is a rail car:
•
•
•
•
With motive capability
Usually driven by electric power taken from overhead lines
Configured for passenger traffic
Operated on exclusive rights-of-way (ROW) but sometimes on mixed traffic streets
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Inclined Plan Vehicle (IP) is a special type of passenger vehicle operating up and down
slopes on rails via a cable mechanism.
Minivan (MV) is a light duty vehicle having a typical seating capacity of up to seven
passengers plus a driver. A minivan is smaller, lower and more streamlined than a fullsized van, but it is typically taller and has a higher floor than a passenger car. Minivans
normally cannot accommodate standing passengers.
Commuter Rail Locomotive (RL) is a Commuter rail (CR) vehicle used to pull or push
commuter rail (CR) passenger coaches. Locomotives do not carry passengers
themselves.
Commuter Rail Passenger Coach (RP) is a Commuter rail (CR) passenger vehicle not
independently propelled and requiring one or more locomotives for propulsion.
Commuter Rail Self-Propelled Passenger Car (RS) is a Commuter rail (CR) passenger
vehicle not requiring a separate locomotive for propulsion.
School Bus (SB) is a passenger vehicle, which is designed to carry more than ten
passengers in addition to the driver. School buses are used primarily for transporting preprimary, primary or secondary school students either to such schools from home or from
such schools to home.
Sports Utility Vehicle (SUV) (SV) is a high-performance four-wheel drive car built on a
truck chassis. It is a passenger vehicle, which combines the towing capacity of a pickup
truck with the passenger-carrying space of a minivan or station wagon. Most SUVs are
designed with a roughly square cross-section, an engine compartment, a combined
passenger and cargo compartment, and no dedicated trunk. Most mid-size and full-size
SUVs have three rows of seats with a cargo area directly behind the last row of seats.
Compact SUVs and mini SUVs may have five or fewer seats.
Trolleybus (TB) is a rubber-tired, electrically powered passenger vehicle operated on
city streets drawing power from overhead lines with trolleys.
Aerial Tramway Vehicle (TR) is an unpowered passenger vehicle suspended from a
system of aerial cables and propelled by separate cables attached to the vehicle
suspension system. Engines or motors at a central location, not onboard the vehicle,
power the cable system.
Van (VN) is an enclosed vehicle having a typical seating capacity of 8 to 18 passengers
and a driver. A van is typically taller and with a higher floor than a passenger car, such
as a hatchback or station wagon. Vans normally cannot accommodate standing
passengers.
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Vintage Trolley/Streetcar (VT) is a vintage or antique rail car originally manufactured
before 1975. The vehicles are typically operated in mixed traffic right-of-way (ROW) but
may also operate on exclusive or controlled access rights-of-way (ROW).
Appendix B: Asset Codes provides a quick reference for abbreviations the NTD uses on
the Annual Report for vehicle type.
Some transit agencies operate motor buses that look like trolleybuses. However, these
replica trolleys do not share the same characteristics as true trolleybuses, such as
drawing electrical power from overhead lines. If an agency operates replica trolleys, it
must report the replicas as buses under the Bus (MB) mode.
Number of Vehicles in Total Fleet
Transit agencies must report the number of revenue vehicles in the total fleet at the end
of the fiscal year. This total does not include supervisor or support vehicles. Total vehicles
include both active and inactive vehicles held at the end of the fiscal year. Agencies report
vehicles they sell or dispose of during their fiscal year and should indicate they have
retired these vehicles.
Inactive vehicles are not readily available for revenue service. They include vehicles that
are
•
•
•
•
In storage
Retained for emergency contingency purposes
Out of service for an extended period of time for major repairs
Awaiting sale or disposal
Transit agencies add vehicles to the inventory of Total Vehicles the first year they are
used in transit service. Active Vehicles should include only the vehicles available to
operate in revenue service. Active vehicles include spare vehicles and vehicles
temporarily out of service for routine maintenance and minor repairs. Because the number
of active vehicles includes spares, the number of active vehicles is typically greater than
the number of VAMS.
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Exhibit 57: Active and Inactive Vehicles
-
Total
Active
Contingency VAMS
Vehicles Vehicles
Vehicles in Service
X
X
-
Yes
Spare Vehicles
X
X
-
Yes
Vehicles in Routine
Maintenance/Minor
Repairs
X
X
-
Yes
Vehicles in
Rehabilitation/Major
Repairs
X
-
-
No
Vehicles Awaiting Sale
X
-
-
No
Vehicles in Storage
X
-
-
No
FTA-Approved
Contingency Vehicles
X
-
X
No
Vehicles Being
Cannibalized for Parts
-
-
-
No
Vehicles Sold During
Fiscal Year
-
-
-
No
Support Vehicles and
Supervisor Vehicles
-
-
-
No
New Vehicles not yet in
Service
-
-
-
No
Number of Active Vehicles in Fleet
Transit agencies must report the number of active vehicles in the fleet at year end. Active
vehicles do not include emergency contingency vehicles.
If an agency were holding an entire fleet of vehicles until disposal, the agency would
report the number of active vehicles for that fleet as zero.
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Dedicated Fleet
The FTA defines dedicated vehicles as vehicles used exclusively for public transit service.
Transit agencies that report directly operated service must report all vehicles under
dedicated fleets.
In some cases, purchased transportation contractors do not use a dedicated fleet for
public transit services. Transit agencies reporting this service must report such vehicles
as non-dedicated. Transit agencies report limited data for non-dedicated fleets. NonDedicated fleets should encompass a representative sample of the vehicles used to
provide the service. For DT modes, spares should not be included in this sample.
Vehicle Length
Transit agencies must report the vehicle length for each fleet of vehicles in feet.
Seating Capacity
The NTD captures seating capacity for each vehicle fleet. This is the actual number of
seats onboard the vehicle and does not include the driver’s seat except for Vanpool (VP)
where the driver is typically a passenger. Manufacturers generally cite this information in
the specification of the vehicle.
Year of Manufacture
Transit agencies must report the year of manufacture for the vehicles. The year of
manufacturer is the year that the vehicles were built, not the model year.
Exhibit 58: Year of Manufacture vs. Model Year
Example: A fleet of 20 buses is manufactured in 2015. The model year of the 20
buses is 2016. What is the year of manufacture for purposes of NTD reporting?
Solution: Report the year of manufacture as 2015 as this is the year in which the
vehicles were built.
Ownership
Transit agencies must indicate what type of entity owns the revenue vehicles and the
ownership type. Ownership types include
•
•
Owned outright by a public agency
Owned outright by a private entity
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•
•
•
•
•
•
True lease by a public agency
True lease by a private entity
Lease under a lease purchase agreement by a public agency
Lease under a lease purchase agreement by a private entity
Leased or borrowed from related parties by a public agency
Leased or borrowed from related parties by a private entity
Owned Outright
Owned outright indicates that a public agency or private entity owns the vehicles. Owned
outright also includes safe harbor leasing agreements where only the tax title is sold.
True Lease
Under a true lease the public agency or private entity does not own the vehicle. Typically,
at the end of the lease, the entity leasing the vehicle returns it to the leasing company.
When the public agency or private entity returns the leased vehicle, it often enters into a
new lease agreement, usually for a new vehicle.
In some cases, true leases include the option to purchase the vehicle at the end of the
lease. When the agency buys the vehicle, vehicle ownership becomes owned outright.
Public transit agencies generally do not enter into true leases for revenue vehicles.
However, should a transit agency enter into a true lease with a private entity for a Vanpool
program, it should report the arrangement as a true lease. If the agency does not have a
true lease, it should report the vehicles as owned outright by a private entity.
Lease Purchase Agreement
Under a lease purchase agreement, the public agency or private entity acquires the
vehicle by making all lease payments. The public agency or private entity owns the vehicle
when it makes all payments, at which the ownership type changes to owned outright.
Leased or Borrowed from Related Parties
Leased or borrowed from related parties usually involves two government entities.
Sometimes, another public agency (e.g., a State) owns the vehicles and either leases
them or provides them at no cost to the transit agency (e.g., local grantee).
Please see Appendix B, “Asset Codes,” for the acronyms the NTD uses on the Annual
Report for ownership type.
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Funding Source
Agencies must indicate the funding source used to purchase or lease vehicles using the
following options:
•
•
•
•
•
•
Urbanized Area Formula Program (§5307)
Formula Grants for Rural Areas (§5311)
Enhanced Mobility of Seniors & Individuals with Disabilities (§5310)
Other Federal funds
Non-Federal public funds
Non-Federal private funds.
Please see Appendix B, “Asset Codes,” for the abbreviations the NTD uses on the Annual
Report for funding sources.
Number of Emergency Contingency Vehicles
FTA normally requires that agencies dispose of vehicles when they replace them with
FTA-funded vehicles. However, FTA may permit a transit agency to keep the vehicles in
an inactive fleet to be used in the event of natural disasters. Agencies must request FTA
approval of an Emergency Contingency Plan for keeping replaced vehicles.
Agencies must report the number of vehicles in an approved FTA Emergency
Contingency Plan. They must report the emergency contingency vehicles as an inactive
fleet.
ADA-Accessible Vehicles
Agencies must identify active vehicles that meet ADA requirements for accessibility.
Useful Life Benchmark
ULB is the expected lifecycle of a capital asset for a particular transit agency’s operating
environment, or the acceptable period of use in that environment. Agencies must report
a ULB for all fleets for which they have capital replacement responsibility.
FTA has outlined default ULB for each vehicle type. If a transit agency selects ULBs that
differ from FTA’s default values, the NTD analyst may request supporting documentation.
Please see the table below for default ULB’s for common vehicle types.
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Exhibit 59: Revenue Vehicle Default Useful Life Benchmarks
Vehicle Type
Default ULB (in years)
Articulated Bus (AB)
14
Automated Guideway Vehicle (AG)
31
Automobile (AO)
8
Over-the-road Bus (BR)
14
Bus (Bu)
14
Cable Car (CC)
112
Cutaway Bus (CU)
10
Double Decked Bus (DB)
14
Ferryboat (FB)
42
Heavy Rail Passenger Car (HR)
31
Inclined Plane Vehicle (IP)
56
Light Rail Vehicle (LR)
31
Monorail Vehicle (MO)
31
Minivan (MV)
8
Commuter Rail Locomotive (RL)
39
Commuter Rail Passenger Coach (RP)
39
Commuter Rail Self-Propelled Passenger Car (RS)
39
School Bus (SB)
14
Streetcar (SR)
31
Sports Utility Vehicle (SV)
8
Trolleybus (TB)
13
Aerial Tramway (TR)
12
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Vehicle Type
Default ULB (in years)
Van (VN)
8
Vintage Trolley (VT)
58
Capital Responsibility for Revenue Vehicles
Transit agencies indicate whether they have capital responsibility for each revenue
vehicle fleet. If the transit agency leases the vehicles but must pay a certain percent
annually to eventually own the assets, such as lease-to-own arrangements, the agency
should report the status of capital responsibility as of the end of the fiscal year.
In the case of leased or borrowed from related parties agreements, the lessee does not
have to report ULB for these assets, as they do not have capital responsibility. It is
typically the lessor that would report this condition assessment.
Agencies that have true leases are not required to report ULB for these revenue vehicles
since the agency does not have capital responsibility.
Autonomous Vehicle Fleets
Transit agencies indicate whether fleet vehicles are autonomous. An autonomous vehicle
is one “capable of performing all driving functions without human input under certain
conditions.”
Revenue Vehicle Inventory – Additional Requirements for Urban Reporters
Full and Reduced Reporters operating in Urbanized Areas must also report the following,
by fleet:
•
•
•
•
•
•
Year of rebuild
Manufacturer
Model
Standing capacity
Total miles on active vehicles
Average lifetime miles per active vehicle
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Year and Type of Last Renewal
Transit agencies must report the year of renewal and type of renewal for the vehicles, if
applicable. An agency must report the year of renewal if it performs work on a vehicle to
extend its useful life or ensure the useful life is reached. The following renewal types must
be reported:
•
•
Mid-Life Vehicle Overhaul
Life-Extending Rebuild
Mid-Life Vehicle Overhaul is the systematic replacement or upgrade of vehicle systems
with a useful life less than the useful life of the entire vehicle in a programmed manner.
Overhaul is performed as a planned or concentrated preventive maintenance activity and
is intended to enable the vehicle to perform to the end of the original useful life.
Life-Extending Rebuild is a capital activity associated with rolling stock that occurs at or
near the end of a unit of rolling stock’s useful life. This results in an extended useful life
for the unit consistent with the extent of the rebuild.
For example, an agency may rebuild a bus with a useful life of 12 years to extend its
useful life to 17 years.
If an agency rebuilds a portion of a vehicle fleet that it reports to the NTD, it must divide
the fleet and report the rebuilt vehicles separately. Agencies can only group vehicles into
a fleet on the Annual Report if the vehicles are identical. Agencies should not update the
original funding source in the event of a rebuild.
Manufacturer
Agencies should report the company that manufactured the vehicle. Some vehicles may
have more than one manufacturer. For example, cutaway vehicles have two
manufacturers: the manufacturer of the chassis and the manufacturer of the body. Transit
agencies must report the manufacturer of the body.
Please see Appendix B, “Asset Codes,” for the acronyms the NTD uses on the Annual
Report for manufacturer type.
Model
Transit agencies must report the model name for a vehicle as the model that the vehicle
manufacturer provides. The Vehicle Identification Number (VIN) is not the model.
Agencies are not required to report vehicle models for automobiles, vans, minivans, and
sport utility vehicles.
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Exhibit 60: Manufacturer vs. Model
Example: Transit Agency A has a fleet of cutaway vehicles built on Ford F-350
chassis. The bodies were manufactured by El Dorado. El Dorado lists the vehicles as
being Aerotech models. What does the agency report as the manufacturer and the
model?
Solution: The agency must report the body manufacturer. Transit Agency A reports El
Dorado (EDN) as the manufacturer and Aerotech as the model.
Standing Capacity
Transit agencies must report the standing capacity of the vehicle fleet. This is the
maximum number of people that a transit agency allows (by policy) to stand on the vehicle
at one time.
If local policy prohibits standing, the agency would report zero for standing capacity. In
the unlikely event that there is no local policy on the maximum number of standees, the
agency should report the rated standing capacity as provided by that vehicle’s
manufacturer.
Total Miles on Active Vehicles
Agencies must report the total miles each vehicle fleet was driven during the fiscal year.
The total miles on active vehicles include
•
Actual vehicle miles (including deadhead and revenue miles)
•
The other miles incurred or driven during the reporting period such as mileage
from
o
Operator training
o
Moving vehicles between and within maintenance facilities/garages
Average Lifetime Mileage per Active Vehicle
Transit agencies must report the average lifetime miles on its vehicles at the end of the
fiscal year.
Average lifetime miles are the average mileage, since the date of manufacture, on active
vehicles at fiscal yearend. Average lifetime miles always begin with the original date of
manufacture, even if an agency has rebuilt a vehicle.
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Exhibit 61: Total Miles and Average Lifetime Mileage per Active Vehicle
Example: A transit agency operates Bus (MB) service with a fleet of 8 vehicles.
The odometer/hubometer readings for each vehicle and the vehicle status at
fiscal year end (FYE) 2016 are below. All buses have the same vehicle type,
fuel type, ownership code, funding source, year of manufacture, manufacturer
code, model number, and capacity (seating and standing). How does the
agency report Total Miles During the Period and Average Lifetime Miles per
Active Vehicle?
Vehicle
Number
Odometer
Reading at
2015 Fiscal
Year End
Odometer
Reading at
2016 Fiscal
Year End
Mileage
During
2016 Fiscal
Year
Status at 2016
Fiscal Year End
1
35,005
72,188
37,183
In revenue
operation
2
47,410
98,442
51,032
In revenue
operation
3
20,115
25,776
5,661
Out for six weeks
for body work
4
140,020
190,290
50,270
In revenue
operation
5
38,732
68,333
29,601
Out for six weeks
for body work
6
150,043
155,747
5,704
Emergency
contingency vehicle
7
40,555
79,676
39,121
In revenue
operation
8
30,080
60,045
29,965
Spare used in
operation
Solution: Determine active vehicles at 2016 FYE:
Vehicles 1, 2, 4, 7, and 8 are active vehicles at FYE (includes vehicles currently in
revenue operation and temporarily out of service for routine preventive
maintenance). Vehicles 3, 5, and 6 are not part of the active fleet. Calculate and
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report average lifetime mileage per active vehicle and total mileage on active
vehicles during the period:
Average lifetime mileage per active vehicle: (72,188 + 98,442 + 190,290 + 79,676
+ 60,045) / 5 vehicles = 100,128 miles
Total mileage on active vehicles during period: (37,183 + 51,032 + 50,270 + 39,121
+ 29,965) = 207,571 miles
Revenue Vehicle Inventory – Additional Requirements for Rail Mode Operators
Full Reporters operating rail modes must also report the following, by rail mode fleet
(including passenger car fleets).
Total Vehicles with Event Data Recorders
Report the total number of fleet vehicles equipped with event data recorders according to
IEEE 1482.1 standard.
Total Vehicles with Emergency Lighting System Design
Report the total number of fleet vehicles with systems that meet the minimum
performance criteria for emergency lighting specified by APTA RT-S-VIM-20-10 standard.
Total Vehicles with Emergency Signage
Report the total number of fleet vehicles with systems that meet the minimum
performance criteria for the design of emergency signage specified by APTA RT-S-VIM021-10 standard.
Total Vehicles with Low-Location Emergency Path Marking
Report the total number of fleet vehicles with systems that meet the minimum
performance criteria for low-location exit path marking specified by APTA RT-S-VIM-02210 standard.
Energy Consumption: Full Reporter Requirements
This section applies to Full Reporters only.
Full Reporters must provide data on the type and amount of fuel that they use to propel
their revenue vehicles. Full Reporters must report this information for all modes and types
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of service except for the Demand Response–Taxi (DT) mode. The NTD reporting system
provides energy choices for rail and non-rail modes.
If none of the energy choices fit, agencies must select other fuel (OR). If agencies select
OR, the FTA requires documentation of what type of energy the revenue vehicles use.
Agencies that use a fuel mixture must report the amount of fuel consumed in each
category.
Rail Modes
The FTA classifies rail propulsion methods by the following energy types:
•
•
•
•
•
•
Kilowatt hours of propulsion power (EP)
Gallons of diesel fuel (DF)
Gallons of biodiesel (BD)
Gallons of liquefied petroleum gas (LPG) (LP)
Gallons of liquefied natural gas (LNG) (LN)
Gallons of other fuel (OR)
Non-Rail Modes
Non-rail revenue vehicles may use the following energy types:
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Kilowatt hours of propulsion power (EP)
Kilowatt hours to charge batteries (EB)
Gallons of diesel fuel (DF)
Gallons of biodiesel (BD)
Gallons of gasoline (GA)
Gallons of liquefied petroleum gas (LPG) (LP)
Gallons of liquefied natural gas (LNG) (LN)
Gallons of methanol (MT)
Gallons of ethanol (ET)
Gallons of compressed natural gas (CNG) (CN)
Gallons of bunker fuel (low grade of diesel fuel often used in ferryboat operations)
(BF)
Gallons of kerosene (KE)
Gallons of other fuel (OR)
Gallons of hydrogen (HY)
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Please see Appendix B, “Asset Codes,” for the acronyms the NTD uses on the Annual
Report for fuel types.
Hybrid Vehicles
Hybrid vehicles consume liquid fuel as their primary energy source and supplement the
combustion engine with an electric motor charged by the motion of the vehicle. If agencies
use hybrid vehicles, they must report the primary fuel source (typically gasoline or diesel).
Dual Fuel
A vehicle that uses more than one source of energy is called dual fuel. This includes plugin hybrids that consume both liquid fuel and electricity from an external outlet. It does not
include hybrids that charge their batteries using systems onboard the vehicle. For dual
fuel vehicles, agencies should report both fueling types (e.g., gasoline and electric battery
for a plug-in hybrid).
Compressed Natural Gas/Hydrogen Conversion
If an agency uses compressed natural gas (CNG), the agency must report the fuel in
gallon equivalents of either gasoline or diesel fuel, as applicable, based on what type of
fuel the revenue vehicle would use if it were not powered by CNG. Transit agencies
should contact the supplier of the CNG for the correct conversion factors. If an agency
cannot obtain the conversion factor from the supplier, it can use the exhibit below.
Biodiesel Fuel
If an agency has a vehicle fleet that uses biodiesel fuel, it should report the fuel type as
diesel fuel.
Exhibit 62: Compressed Natural Gas Conversion Factors
1 Therm = 100,000 British Thermal Units (BTU)
Gallon equivalents of diesel (#2 grade) = Number of BTU / 138,000
Gallon equivalents of gasoline = Number of BTU / 114,000
Gallon equivalent of gasoline = 5.66 pounds
Gallon equivalent of diesel (#2 grade) = 5.42 pounds
Asset Inventory Data Requirements — 195
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Exhibit 63: Compressed Natural Gas Conversion
Examples
Solutions
Example 1: A transit agency has one
small bus for Demand Response
service that uses CNG fuel. It buys
5,000 therms of CNG. The transit
agency decides that if the bus was not
using CNG the most likely fuel used
would be DF. The energy supplier
reports that their conversion rate is
1.42 Therms to 1 diesel gallon
equivalent.
5,000 therms ÷ 1.42= 3,521 equivalent
gallons of diesel fuel (DF)
Example 2: A transit agency has one
eight-passenger van for Demand
Response (DR) service that uses CNG
fuel. It buys 600 pounds of CNG. The
transit agency decides that if the van
was not using CNG, the most likely
fuel used would be gasoline (GA). The
energy supplier does not provide a
conversion factor.
600 pounds × 5.66 gallons per pound
= 3,396 equivalent gallons of gasoline
(GA)
Vanpool: Estimating Fuel Usage and Cost
The best way to collect data on fuel usage and cost is to use a fuel card program that
automatically sends these data to the agency. However, many Vanpool operators rely on
drivers’ reports for their data on fuel usage and cost. These reports can be unreliable and
result in poor data quality. Thus, some Vanpool operators may wish to estimate these
data instead. The following method for estimating these data would be acceptable for
reporting to NTD.
1. Determine the fuel efficiency of each vehicle group in the Vanpool fleet.
Agencies should group together vehicles that are known to have the same fuel
efficiency. Agencies must have a separate fuel efficiency calculation at least for
each make/model of vehicle in their fleet. In some cases, vehicles of the same
make/model, but different years may be grouped together. However, if the model
changed significantly between model years (e.g., the 2012 model has a bigger
engine than the 2011 model) agencies cannot group these years of vehicle
together. Manufacturer’s specifications of fuel efficiency tend to be overly
optimistic. Instead agencies must use their own data to determine fuel efficiency.
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The agency should use at least one month of reliable data on miles traveled and
fuel used during regular Vanpool service to calculate fuel efficiency rates.
2. Track the miles traveled by each vehicle.
3. Divide miles traveled by fuel efficiency to estimate fuel used.
4. Use externally available data to estimate the cost of fuel per gallon. There are
several websites such as gasbuddy.com and fuelgaugereport.aaa.com that
publish reports on fuel prices by State and city. Agencies should use one of these
sources to determine average fuel cost per gallon. Agencies must use data that
are updated at least every month, and that break down prices geographically at
least by State. Agencies may use a finer level of detail than this.
5. Separate out fuel taxes from fuel cost. Several online sources publish these data.
Fuel taxes are usually applied on a per-gallon basis.
6. Multiply fuel used by cost per gallon to estimate fuel cost. Agencies should make
sure to use both fuel used and cost per gallon data by month and region, or a finer
level of detail.
7. Multiply fuel used by tax per gallon to estimate tax cost.
Exhibit 64: VP Estimating Fuel Usage and Cost
Example: A transit agency operates a 3-vehicle Vanpool for one month in February
2015, in Virginia. Two vehicles are the same make/model/year and the third vehicle is
distinct. The agency divides these vehicles into vehicle group A and vehicle group B.
Solution:
1. The agency collected the following information during the months when the
transit agency received regular, reliable reports from the drivers:
Group A has traveled 2,000 miles and used 150 gallons of gasoline. Group B
has traveled 1,200 miles and used 80 gallons of gasoline. Calculate the fuel
efficiency for each group:
•
•
Group A: 2000 miles / 150 gallons = 13.3 mpg
Group B: 1200 miles / 80 gallons = 15 mpg
In February 2015 group A travels 1,600 vehicle miles, including 100 miles for
personal use. Group B travels 900 vehicle miles, with no personal use. This
means 1,500 and 900 miles are reported in NTD.
The transit agency divides the miles travelled by the fuel efficiency to estimate
the fuel used.
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2019 NTD Policy Manual
•
•
•
Group A: 1,500 miles / 13.3 mpg = 112.78 gallons gasoline
Group B: 900 miles / 15 mpg = 60 gallons gasoline
Total: 112.78 gallons + 60 gallons = 172.78 gallons of gasoline
The transit agency determines that average fuel cost in Virginia for February
2015 is $2.284 per gallon of regular gasoline.
Federal tax is $0.184 per gallon of gasoline. According to dmv.virginia.gov,
Virginia state tax is $0.162 per gallon of gasoline. Thus, the total tax per
gallon is:
•
•
Total: $0.184 + $0.162 = $0.346 tax per gallon
Fuel cost only: $2.284 - $0.346 = $1.938 fuel cost per gallon
The transit agency uses the average fuel cost determined in step 5 to calculate
the cost of fuel used by its vehicles.
•
172.78 gallons * $1.938 = $334.85 spent on fuel during February 2015.
The transit agency determines total tax on fuel as follows:
•
172.78 gallons * $0.346 = $59.78 spent on tax during February 2015.
The transit agency reports 172.78 gallons of gasoline used, $334.85 spent on
fuel, and $59.78 spent on fuel taxes.
Service Vehicle Inventory (Form A-35)
Transit agencies must report the number of service vehicles in the total fleet at the end of
the fiscal year. Transit agencies are required to report data on service vehicles, or
vehicles which indirectly deliver transit service, maintain revenue vehicles, and perform
transit-oriented administrative activities. Agencies must report service vehicles for which
they have capital replacement responsibility. Agencies report service vehicle inventory
data by groups or fleets. Agencies should group vehicles into fleets if they are identical in
all aspects, including vehicle type, manufacture year, primary mode, etc. Service vehicles
must not be used in revenue service to be reported on the A-35.
Service vehicles must be self-propelled and either road-worthy or major pieces of
construction equipment to be reportable to the NTD. Examples of reportable service
vehicles include: automobiles used by supervisors or maintenance staff, wreckers, tow
trucks, work trains, tampers, diggers, etc. Flatbed train cars, golf carts, and fork lifts are
not considered reportable service vehicles.
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If an agency uses service vehicles that are pulled from a non-dedicated pool of agency
owned vehicles that are not specific (or assigned) to transit, the agency should report a
representative sample fleet of vehicles they typically use to support service.
Service Vehicle Inventory Data
The NTD collects the following data on service vehicles:
•
•
•
•
•
•
•
•
•
Vehicle Type
Primary Mode
Secondary Mode(s)
Total Vehicles
Useful Life Benchmark
Year of Manufacture
Transit Agency Capital Responsibility
Estimated Cost
Year Dollars of Estimated Cost
Vehicle Type
Service Vehicles can be categorized into three vehicle types:
•
•
•
Automobiles - Passenger cars, up to and including station wagons in size.
Excludes minivans and anything larger.
Trucks and other rubber-tired vehicles - A self-propelled, motor vehicle designed
primarily for the transportation of property or special purpose equipment, typically
a service vehicle. It may consist of a chassis and body; a chassis, cab and body;
or it may be of integral construction so that the body and chassis form a single
unit. This vehicle category also includes pickup trucks, vans, SUVs, and
minivans.
Steel wheel vehicles - In rail systems, vehicles with the specially designed cast or
forged steel, essentially cylindrical element that rolls on the rail, carries the
weight, and provides guidance for rail vehicles. Steel wheel vehicles exclude
vehicles that are equipped for both road (rubber tires) and rail.
Modes
Agencies must report a primary mode for each fleet. If service vehicles are used across
multiple modes, the agency must report one mode as the primary and then indicate the
secondary modes for each fleet.
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Total Vehicles
Transit agencies must report the number of service vehicles in the total fleet at the end of
the fiscal year. Total vehicles include both active and inactive vehicles held at the end of
the fiscal year.
Useful Life Benchmark
Useful Life Benchmark is the expected lifecycle of a capital asset for a particular transit
agency’s operating environment, or the acceptable period of use in service that
environment. FTA has outlined default ULBs for service vehicle types. If a transit agency
selects ULBs that differ from FTA’s default values, the agency must submit
documentation supporting their agency-specific ULBs for approval. Please see the table
below for default ULB’s for service vehicle types.
Exhibit 65: Service Vehicle Default Useful Life Benchmarks
Vehicle Type
Default ULB (in years)
Automobile (AO)
8
Trucks and Other Rubber Tire
Vehicles
14
Steel Wheel Vehicles
25
Year of Manufacture
Transit agencies must report the year of manufacture for the vehicles. The year of
manufacturer is the year that the vehicles were built, not the model year.
Capital Responsibility for Service Vehicles
Transit agencies report service vehicle fleets for which they own or have direct capital
responsibility. Agencies report the degree of capital responsibility for each fleet as a
percentage. If the transit agency leases the vehicles but must pay a certain percent
annually to eventually own the assets, such as lease-to-own arrangements, the agency
should report the value for capital responsibility as of the end of the fiscal year.
Estimated Cost
For each service vehicle fleet, agencies must report the full cost to replace the fleet with
a comparable set of vehicles. A reasonable estimate should reflect the current asset type,
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allowing for moderate increases in cost due to inflation or improvements in technology.
The field should not reflect planning, but rather actual current estimated cost. The cost
estimate should include “soft costs” such as unallocated contingencies or finance
charges. The dollar figure should represent the agency’s most recent estimate of the full
cost to replace these assets. If no recent cost estimate has been developed, then the
agency may report the original cost of the asset.
Year Dollars of Estimated Cost
Agencies are required to report the year corresponding to dollar value reported for
estimated cost for each fleet.
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RESOURCE DATA REQUIREMENTS
Employees (Form R-10)
A summary of how to collect and report employee
work hours
Maintenance Performance (Form R-20)
A summary of how to collect and report revenue vehicle
mechanical system failures
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Employees (Form R-10)
Full Reporters provide employee data for directly operated services only. These agencies
must report two employee data items: the hours that all employees work during the year
and the number of employees at the end of the year. Transit agencies report data by type
of employee (full-time vs. part-time and operators vs. non-operators) and labor
classification (operating and capital).
Type of Employees
The FTA defines an employee as a person whose salary the agency reports under the
Labor object class (Salaries and Wages). Typically, this means that the transit agency
writes the payroll checks and provides an Internal Revenue Service Form W-2: Wage and
Tax Statement for the employee. People that a temporary employment agency employs
are not employees of the transit agency.
Transit agencies may have two different types of employees: full-time and part-time.
Transit agencies must categorize employees by full-time and part-time based on local
policy. Generally, human resource departments use these definitions to classify each
employee.
Full-time employees typically work a minimum number of hours, such as at least 30 hours
per week or 1,500 hours per year. Full-time employees usually receive a full benefits
package.
Full-time employees working part of their time in a function or mode are not part-time
employees. For example, a full-time mechanic may repair Bus (MB) and Demand
Response (DR) vehicles. The transit agency must report that mechanic as a full-time
worker for both MB and DR modes.
Part-time employees work less than the minimum number of hours required for full-time
employees and usually do not receive benefits. Often, agencies pay part-time employees
at a lower rate than full-time employees.
Transit agencies must also categorize employees as operators and non-operators.
Operators are employees whose primary responsibility is the operation of revenue
vehicles. This includes drivers, conductors, and ferry boat crews.
Non-operators are employees whose primary responsibility does not include the
operation of revenue vehicles. A few examples are mechanics, schedulers, and
managers.
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In some cases, employees may perform work outside their primary responsibilities. For
example, an operator on light duty may answer phones in the customer service office.
This person is still considered an operator, so his hours are reported as an operator, but
in the General Administration function rather than Vehicle Operations.
Exhibit 66: Who is an Employee?
The following persons would be considered employees:
An individual who has completed his/her scheduled assignment.
An individual on extended sick leave.
An individual temporarily disabled and assigned to another position.
An individual who has left the transit agency through separation or retirement but who
continues to receive a paycheck from the transit agency and whose position has not
been refilled.
An individual on a paid leave of absence.
An individual on an unpaid leave of absence of a prolonged duration, as long as
he/she is retained on the benefits program and retains his/her job security rights.
The following persons would NOT be considered employees:
An individual working temporarily on a service contract (expense object class (5020)
services).
An individual employed by an entity, either private or public, that has a contract with
the transit agency to perform specific services (e.g., management services, clerical).
An individual under contract to another company but working on the transit agency’s
premises (e.g., temporary clerical services).
Employee Work Hours and Actual Person Counts
Transit agencies must collect employee work hours and an actual person count.
Employee work hours include all work performed during the report year. The actual
person count of employees only includes employees at the end of the fiscal year.
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Employee Work Hours
Employee work hours are the total hours an agency’s employees worked during the fiscal
year. Agencies may hire new employees or existing employees may leave during the
year. Regardless of when employees begin or leave their jobs, transit agencies must
report the total work hours to the NTD. Transit agencies may determine employee work
hours from payroll records.
Transit agencies must report the
actual work hours for each employee.
In some cases, employees working
overtime may receive a pay rate of
1.5 times the normal rate. In these
situations, transit agencies must
report the actual hours worked, not
the equivalent number of straighttime pay hours. For example, a driver
works 10 hours and is paid the
equivalent of 11 straight-time pay
hours (8 + (1.5 x 2) =11). The agency
should report 10 actual work hours for
this driver.
Example: A transit agency has a full-time
employee. The agency paid the employee for
2,080 hours of work. Of the 2,080 hours, she
spent 80 hours on vacation, 24 on sick leave,
40 on holidays, and 16 on personal leave. The
remaining 1,920 was her time actually
working. How many hours should the transit
agency report?
Solution: The agency must report the hours
actually worked: 1,920.
Exhibit 67: Hours Worked
Work hours are typically less than the total hours paid by agencies to their employees.
Transit agencies may pay employees for hours associated with fringe benefits, such as
holiday time and sick leave. For example, agencies may pay a full-time employee for
approximately 2,080 total hours in a report year. However, the actual work hours may be
1,700 to 1,800 of the 2,080 hours.
Actual Person Count
Transit agencies must report the actual person count of employees as of the end of the
fiscal year. This is typically straightforward; however, transit agencies may encounter
unique situations, such as when an employee is on a paid leave of absence at the end of
the year.
Transit agencies must report the total number of hours worked during the year, but the
actual person count should only include personnel receiving paychecks at the agency’s
fiscal year end.
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Allocation of Persons and Hours
Transit agencies must allocate work hours and person counts among labor classifications
and modes if an employee works on more than one of the following:
•
•
•
Functions
Modes
Type of services
Payroll records should enable a transit agency to allocate hours using a reasonable and
consistent approach from year to year. Transit agencies must report employees to two
decimal places (e.g., an employee spending 33 percent of his/her time on bus vehicle
operations should be 0.33 employees under MB Vehicle Operations).
Exhibit 68: Work Hours and Allocated Person Count
Example: A transit agency has a full-time employee who performs vehicle
maintenance on both DO and PT services. How should the agency report the
data?
Mode
Type of Service
Full-Time NonOperator Work Hours
DR
DO
900
DR
PT
600
MB
PT
300
Total
1,800
Solution: Prorate the employee using the number of hours worked per mode.
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Mode
Type of
Service
Full-Time NonCalculation of
Operator Work
Employee
Hours
Full-Time NonOperator Count
DR
DO
900
900 / 1,800
0.50
DR
PT
600
600 / 1,800
0.30
MB
PT
300
300 / 1,800
0.20
Total
1,800
1.00
The employee works 50 percent of his/her time on DR DO, 30 percent on DR PT,
and 20 percent on MB PT. The agency does not report the data associated with
the DR PT or MB PT service. Therefore, the agency reports half an employee (0.5)
and the 900 hours worked under DR DO.
Labor Classification
The FTA classifies labor into two categories: operating and capital.
Operating Labor
The FTA defines operating labor as the personnel necessary to carry out the day-to-day
requirements for providing transit service. Transit agencies report operating labor in four
functions:
•
•
•
•
Vehicle operations
Vehicle maintenance
Facility maintenance
General administration
The USOA outlines these functions. For more information, please see the Uniform
System of Accounts guide available on the NTD website.
Capital Labor
Capital labor is the personnel involved in the purchase of equipment (e.g., buses,
shelters) and construction of facilities (e.g., garages, guideway, stations). The work
activities for capital labor are design and engineering, purchase, land
acquisition/relocation, construction, rehabilitation, and management of capital grants and
projects.
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Maintenance Performance (Form R-20)
This section applies to Full Reporters only.
Demand Response–Taxi (DT) modes do not provide maintenance performance (e.g.,
mechanical system failure) data.
Full Reporters must provide data on mechanical system failures for revenue vehicles.
Revenue vehicle system failures are mechanical problems that occur when
•
•
A vehicle does not complete its scheduled revenue trip, or
A vehicle does not start its next scheduled revenue trip
A transit agency must count each system failure as it occurs even if the agency
immediately substitutes another vehicle and no revenue service is lost. Additionally, an
agency must report a failure even if the agency later determines there is no actual problem
with the vehicle.
Disruptions caused by a traffic collision, natural disaster, or vandalism are not considered
mechanical failures. The NTD only collects data on mechanical failures onboard the
transit vehicle. Do not report failures of systems off of the vehicle, or on service (nonrevenue) vehicles.
The FTA separates system failures into the following categories:
•
•
Major mechanical system failures are those that limit actual vehicle movement or
create safety issues
Other mechanical system failures
Major Mechanical System Failures
Major mechanical system failures are failures of some mechanical element of the revenue
vehicle not caused by a collision, natural disaster, or vandalism and a vehicle from
completing or starting a scheduled revenue trip because actual movement is limited or
because of safety concerns. Examples of major bus failures include breakdowns of
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•
•
•
•
Brakes
Doors
Engine cooling systems
Steering, axles,
suspension
Agencies must classify a failure as
major if it results in a safety
hazard or if the vehicle is disabled.
This means that a major
mechanical system failure does
not have to be expensive or
difficult to repair in order to meet
the definition; it could be
inexpensive or easy to repair,
such as a flat tire.
Exhibit 69: Revenue Vehicle System Failure
A number of factors can affect the number of major mechanical system failures that an
agency incurs, such as local operating conditions, vehicle type, and effectiveness of the
maintenance program. However, transit agencies must uniformly report data on major
mechanical failures to ensure consistency in the NTD database.
Other Mechanical System Failures
Other Mechanical System Failures are failures of some other mechanical element of the
revenue vehicle not caused by a collision, natural disaster, or vandalism, but, because of
local agency policy, prevents the revenue vehicle from completing a scheduled revenue
trip or from starting the next scheduled revenue trip even though the vehicle is physically
able to continue in revenue service.
Common examples include breakdowns of
•
•
•
Fareboxes
Wheelchair lifts
Heating, ventilation, and air conditioning (HVAC) systems
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Exhibit 70: Examples of Revenue Vehicle System Failure
Examples
Solutions
Example 1: The air conditioning on a
Hamlet Transit Agency bus fails while
carrying passengers in revenue service.
The driver determines that he is unable to
repair the problem and calls for a backup
because it is a hot day.
Hamlet reports this event as an “other”
mechanical system failure. Faulty air
conditioning is not a major mechanical
system failure because the bus could
physically continue in revenue service
without working HVAC and would not
pose a safety concern.
Example 2: During layover, a Hamlet
Transit Agency bus experiences an
engine cooling system failure. The
agency tows the bus to the garage and
dispatches a backup bus immediately.
The next trip departs on time.
Hamlet reports this event as a major
mechanical system failure because the
bus could not physically operate to start
its next scheduled trip.
Example 3: The brakes stick on a Hamlet
Transit Agency bus. The driver radios for
help from the mobile repair unit. The unit
adjusts the brakes during the scheduled
layover for the bus in time for the bus to
start and complete its next scheduled trip.
Hamlet does not report this event
because the bus started and completed
its next scheduled trip.
Example 4: The front axle breaks on a
Hamlet Transit Agency bus on its
scheduled pullout from the garage to the
beginning of the bus route. A tow truck
tows the bus to the garage and the
Agency sends a replacement vehicle.
Hamlet reports this event as a major
mechanical systems failure because the
bus could not start its next scheduled trip.
Example 5: While deadheading back to
the dispatching point at the end of the
day, an electrical system problem
activates the wheelchair lift on a Hamlet
Transit Agency van. The lift is stuck in the
extended position and the van has to be
towed to the garage.
Hamlet does not report the event since
the van completed all of its scheduled
trips for the day.
Example 6: A substation that provides
power to Hamlet Transit Agency's light
rail experiences a temporary failure. Rail
service halts and several scheduled trips
are not performed.
Hamlet does not report this incident,
since the failure occurred off of the
vehicle.
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Examples
Solutions
Example 7: A vehicle mirror breaks
making it unsafe to operate. Another
vehicle is replaced.
Since the vehicle was unsafe to operate,
Hamlet reports it as a major mechanical
failure.
Example 8: On a 6-car Heavy Rail train,
one of the doors fails, making one car
unable to carry passengers, while the
other 5 are still operable. The agency
does not remove the train from service,
but the one car with the faulty door no
longer carries passengers.
Since one car is unable to provide
service, this is a major mechanical failure
of one vehicle.
Example 9: A driver complains that the
Solution: Since the agency removed the
brakes are not functioning properly. The
vehicle from service, this is a major
agency removes the vehicle from revenue mechanical failure.
service. Later on, a mechanic checks the
brakes and determines that there is no
issue.
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FEDERAL FUNDING DATA REQUIREMENTS
Reporting Federal Funding Allocation Data (Form FFA-10)
A summary of the importance of data allocation and
its uses
NTD Serve Rules
An overview of NTD requirements for data allocation
Reporting Allocation Methods
A summary of the different allocation methods for
Federal funding data
Federal Funding Data for Fixed Guideway and High Intensity Busway
NTD reporting requirements for fixed guideway and
high intensity busway Federal funding data
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Reporting Federal Funding Allocation Data (Form FFA-10)
Transit agencies must report data by mode and service type for the urbanized and rural
areas they serve. These data are an important part of NTD reporting because they directly
affect the amount of funding FTA apportions to each area. FTA uses this information to
support the §5307, §5337, §5339, and §5311 formula funding programs. The reported
data are:
•
•
•
•
•
•
UPT
VRM
VRH
OE
PMT (Full Reporters only)
DRM (Fixed Guideway and High Intensity Bus only)
These data are defined in the “Service Date Requirements” and “Financial Data
Requirements” sections of this manual. Data reported on the FFA-10 must be consistent
with data reported in these modules.
NTD Serve Rules
Agencies report annual service data for each mode and type of service they operate. The
“Service Data Requirements” section of this manual describes policies related to service
data in detail.
In addition to agency-wide service totals, FTA requires reporters to report service totals
and operating expenses for each of the individual areas the agency serves – urban or
rural. Reporters use FFA forms to allocate service and operating expense totals into
subtotals for each served area. Reporting by area is critical because it affects the amount
of funding FTA apportions to each area.
Serving an Area
Transit agencies must follow serve rules when reporting data for Federal funding. Serve
rules determine how an agency may report data among the urbanized and rural areas it
serves.
The FTA defines “serving an area” as operating a transit service that has a trip end (origin
or destination) in that specific urbanized or rural area. Transit agencies must analyze each
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service that they operate and determine if it serves one or multiple urbanized or rural
areas. Agencies must report data based on the results of these analyses.
The following exhibits use images from the U.S. Census Bureau. The Census Bureau
uses the abbreviation “UA” to signify urbanized areas. Urbanized areas are blue, rural
areas are white, and grey lines designate county boundaries.
Serving One Area
If a transit service operates entirely within one urbanized or rural area, then the transit
agency must report the data for the service in that specific service area. The transit
agency has no reporting discretion and must follow this reporting rule.
Exhibit 71: Service in One Area
Exclusive Urban Service: A trip occurs entirely within one urbanized area.
Exclusive Rural Service: A trip occurs entirely within one rural area.
Solution: In both cases, the transit agency reports all data to the area it serves.
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Serving Multiple Areas
If a transit service operates in two or more urbanized or rural areas, then the transit
agency has two reporting options:
•
•
If the transit agency determines that the primary intent of the transit service is to
serve the travel needs of one urbanized or rural area, then the transit agency
reports all Federal funding data to this one area; or
If the transit agency determines that the intent of the transit service is to serve the
travel needs of all or some of the urbanized and rural areas in which it operates,
then the transit agency allocates its Federal funding data to the urbanized and
rural areas it serves using a reasonable and consistent method.
Exhibit 72: Service in Two Areas: Urbanized Area to Urbanized Area
Example: One trip end is in the Washington urbanized area and the other trip end is
in the Baltimore urbanized area.
Solution: The agency may report all data to its primary urbanized area or allocate
data between the two urbanized areas.
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Exhibit 73: Service in Three Areas: Two Urbanized Areas and a Rural Area
Example: Both trip ends are in urbanized areas and the trip enters a rural area.
Solution: The agency may report all data to its primary urbanized area, or it may
allocate between the urbanized and rural areas.
§5311 Reporting Rules
The NTD has specific reporting rules for agencies operating between urbanized and rural
areas and using funds from the rural program (§5311):
•
•
•
If §5311 funding is the only FTA funding used to support the service, the
transit agency must report all Federal funding data for the service to the rural area;
If the service is supported by §5311 operating or capital funding and §5307
capital funding, the transit agency must report all Federal funding data for the
service to the rural area; and
If the service is supported by §5311 operating or capital funding and §5307
operating funding, the transit agency must allocate Federal funding data to the
urbanized and rural areas in proportion to the §5307 and §5311 operating funding
applied to the service.
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Exhibit 74: Service in Two Areas: Urban and Rural Trips
Example: One trip end is in an urbanized area and the other trip end is in a rural
area. The agency receives both §5311 and §5307 funding for operations.
Solution: The agency must allocate data to the urbanized and rural areas using the
proportion of §5311 and §5307 operating funds that it used to provide the service.
Commuter Service Federal Funding Allocation
Commuter Rail Federal Funding Data
Commuter Rail (CR) systems provide service to multiple urbanized areas. To account for
the nature of CR service, transit agencies should use PMT to determine the maximum
amount of service they may allocate to one urbanized area.
If a CR passenger either boards or alights in an urbanized area, the transit agency may
allocate the respective PMT to that urbanized area. The agency should then calculate the
ratio of that UZA’s PMT to the total CR PMT and use this ratio to determine how to allocate
other Federal funding data statistics to that UZA. The transit agency should follow this
method to allocate the remaining data statistics by any remaining urbanized areas that
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they serve. By successively applying this procedure, the transit agency will maximize the
amount of service by UZA.
Intercity Service
Intercity service is not attributable to an urbanized area. Intercity service that meets the
statutory definition of public transportation at 49 U.S.C 5302 is reportable to the NTD as
public transportation service. However, only the portion that is located within the
boundaries of an urbanized area may be attributable to that urbanized area.
Reporting Allocation Methods
Transit agencies may use the following methods to allocate Federal funding data among
multiple urbanized and rural areas:
•
•
•
Actual Data
Vehicle Revenue Miles, or
Other
Transit agencies use the Actual Data method when they directly record the values for
each data item by urbanized and rural areas.
Transit agencies choose the Vehicle Revenue Miles method (passenger car revenue
miles for rail modes) when they record actual Vehicle Revenue Miles and then use that
data as a factor to allocate other Federal funding data. This is the most common allocation
method used by transit agencies.
Transit agencies may use an alternative method of data allocation, which is termed
“Other.” Transit agencies must provide documentation that demonstrates the
reasonableness of their data allocation methods for review by the FTA. One such method
is using Vehicle Revenue Hours among different urbanized and rural areas.
Transit agencies should use consistent allocation methods and must explain any changes
in methodology.
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Federal Funding Data for Fixed Guideway and High Intensity
Busway
Rail modes, ferryboat, aerial tramway, trolleybus, bus rapid transit, and certain bus and
commuter bus modes qualify for funding in 5307 and 5337 programs for fixed guideway
and high intensity bus. Agencies report additional data on these fixed segments for this
purpose, including VRM, PMT, OE, and DRM.
Multiple Operators or Types of Service on FG/HIB Segments
Multiple NTD reporters or types of service may operate over an FG or HIB segment.
Transit agencies must report all VRM, PMT, and OE for all service operated over the
segments.
FTA apportions Federal funds to DRM once. Therefore, only the transit agency that claims
the Directional Route Miles should report DRM data to the NTD. Local transit agencies
and authorities must determine who claims the DRM for multiple providers or service
types. Transit agencies must report DRM consistently on an annual basis. Agencies
should decide which transit system and mode would claim the segment before proposing
the segment to the NTD.
Fixed Guideway & High Intensity Busway in the State of Good Repair
Program
For the State of Good Repair Program, transit agencies must report the portion of the
actual Vehicle Revenue Miles and Directional Route Miles on fixed guideway or high
intensity bus segments in each UZA that are greater than or equal to seven Federal fiscal
years old. Transit agencies must use their schedules and internal records to determine
the revenue miles on these segments.
A fixed guideway or high intensity bus segment is eligible for the State of Good Repair
Program when revenue service is operated over the segment for seven years and the
segment has been reported to NTD for seven consecutive fiscal years. For example, if a
transit agency reported that revenue service started on a new segment by October 1,
2013, the segment becomes eligible for the State of Good Repair Program for the FFY
2021 (which begins October 1, 2020). On its 2019 report, the agency should report VRM
and DRM as over seven years old. The 2019 NTD report will provide this information to
the FTA for the 2021 apportionment.
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Reporting Fixed Guideway and High Intensity Busway for Bus Modes
If a transit agency operates on FG or HIB segments that meet the eligibility criteria for
funding, the transit agency must report data for FG or HIB and NFG operations.
•
Segments must have controlled access ROW or exclusive ROW;
•
Segments must serve travel corridors with unfavorable levels of service (LOS) (D,
E or F, as defined the “Transit Agency Profile Requirements: Reportable Segment
Requirements” section of this manual);
•
Travel on those segments must have restricted hours during which single
occupancy vehicles (SOVs) are prohibited from using any segment.
•
Segments on high-speed facilities (expressways) shared with vanpools or carpools
must be safely operated.
All transit agencies that operate on FG or HIB segments must report Federal funding data
for the respective segment(s). Agencies that claim the segments also report data for the
DRM of the segments.
Reporting Example
The following exhibit provides an example of NTD requirements for reporting fixed
guideway and high intensity busway segment data:
Exhibit 75: FG/HIB Segments
Example: An agency operates Bus (MB) service in two UZAs. It operates on 20 DRM
of fixed guideway and 50 DRM of high intensity busway, both spread across the two
UZAs. It provided 20,000,000 VRM of service.
Solution: The agency determines that 75 percent of its service operated in UZA
A, while 25 percent operated in UZA B. The agency chooses to allocate based on
VRM and reports 15,000,000 (75 percent of 20,000,000) VRM in UZA A and
5,000,000 (25 percent of 20,000,000) VRM in UZA B.
Fixed Guideway DRM Reporting:
The agency then determines that 12 DRM of its fixed guideway serve UZA A and
8 DRM serve UZA B. The agency reports 12 DRM in UZA A and 8 DRM in UZA B.
The agency collects data during the year to determine the number of VRM on
FG/HIB segments. On the 12 miles of FG DRM in UZA A, the agency reports
550,000 VRM; on the 8 miles FG DRM in UZA B, it reports 450,000 VRM.
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Actual Method
UZA A
UZA B
FG DRM
12
8
VRM
550,000
450,000
State of Good Repair Reporting:
All 8 miles of FG in UZA B are 7 years old or older, and the agency reports the
450,000 VRM for the State of Good Repair Program.
Six of the 12 miles of FG in UZA A are 7 years old or older. The agency determines
that of the 550,000 VRM on this FG, 200,000 were on segments more than 7 years
old. It reports 200,000 VRM for the State of Good Repair program.
Of the 50 HIB DRM, 30 are 7 years old or older. The agency finds that 15 of these
serve UZA A and 15 serve UZA B, so it reports 15 in both UZA A and UZA B. The
agency determines that it operated 2,000,000 VRM on the HIB DRM that is more
than 7 years old. The agency reports 1,100,000 VRM in UZA A and 900,000 VRM
in UZA B.
Actual Method
UZA A
UZA B
FG DRM
6
8
FG VRM
200,000
450,000
HIB DRM
15
15
HIB VRM
1,100,000
900,000
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DECLARATIONS AND REQUESTS
CEO Certification (Form D-10)
The NTD requirements for the Annual Report CEO
Certification
Waivers
An overview of waivers that transit agencies may
request
Auditor Statements
A summary of the two auditor reviews that the FTA
requires for specific reporter types
Requests
A summary of special requests that transit agencies
may submit to the NTD
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CEO Certification (Form D-10)
Transit agencies must submit a CEO Certification with the Annual Report. Through this
certification, the CEO endorses and attests to the accuracy of the data in the Annual
Report.
Transit agencies determine which person acts as the CEO for NTD reporting purposes.
Typically, the CEO is the principal executive in charge of and responsible for the transit
agency. The reporter types that must submit a CEO Certification are as follows:
•
•
•
Full Reporter
Reduced Reporting
Separate Service
Agencies that are public service providers may designate any of the following personnel
as the CEO for NTD reporting purposes:
•
•
•
•
•
•
•
Transit authority general manager
Transit authority administrator
County or city government department head
State Department of Transportation division head
Council of Governments, commission or transit district executive director
City-sponsored Demand Response system executive director, or
Whomever the transit agency board designates to authorize the NTD Annual
Report
Private operators may designate any of the following personnel as the CEO for NTD
reporting purposes:
•
•
Senior operations manager (site-specific), or
An officer (e.g., the president or vice president or a corporate-level controller)
Certification Requirements
Each transit agency CEO must complete a CEO Certification every report year. The
following exhibit details exactly what the CEO is certifying through this document.
Declarations and Requests — 223
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Exhibit 76: CEO Certification Requirements
The CEO must:
• Certify the accuracy of the data the transit agency submits in the overall report
• Certify the accuracy of the Federal funding allocation data used in §5307, §5337,
§5339, and §5311 formula funding programs
• Attest to the independent auditor reviews of both financial data and Federal funding
data (if applicable), and
• Describe the procedures that the transit agency uses to estimate or collect actual
Passenger Miles Traveled and unlinked passenger trip data by mode and type of
service
The CEO must certify that all data in the NTD Annual Report are accurate and that the
transit agency collects and reports the data in accordance with NTD definitions.
During the validation process, the CEO documents that he or she concurs with revisions
to the transit agency’s report and retains a copy of the revisions in the transit agency’s
files.
Transit Agencies Serving Large UZAs
If a transit agency serves an UZA with a population of 200,000 or more, the CEO must
also certify that:
•
The data FTA uses for the apportionment of Urbanized Area Formula, State of
Good Repair, and Bus and Bus Facilities Programs are accurate; and
•
There is documentation of procedures and internal controls to ensure data
accuracy.
Independent Auditor Statement for Financial Data (IAS-FD)
An independent auditor must determine if a transit agency’s accounting system meets
FTA requirements. After this review, the transit agency must submit an IAS-FD completed
by the independent auditor.
The IAS-FD must be updated every 10 years. If a transit agency has met this requirement
within the last ten fiscal years including the current report year and has not changed its
accounting system, it is exempt for the current report year.
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The CEO verifies one of the following:
•
•
•
The transit agency provided an IAS-FD for the current report year;
FTA approved an IAS-FD within 10 prior fiscal years and the transit agency’s
accounting system remains unchanged; or
FTA granted a waiver for the IAS-FD for the current report year.
Independent Auditor Statement for Federal Funding Allocation Data (IAS-FFA)
If an agency serves a large UZA and operates 100 vehicles or more in annual maximum
service across all modes and types of service, an independent auditor must conduct an
additional review annually. Upon completion of this review, the independent auditor would
issue an IAS-FFA. If applicable, the CEO must certify that the transit agency completed
this annual independent auditor review and confirm the following:
•
•
•
The name of the auditor and date of the review
Any negative findings
How the agency is addressing any negative findings
Passenger Miles Traveled Data
The CEO must describe the transit agency’s procedures for collecting or estimating PMT
for each mode and type of service. Transit agencies must collect or estimate data using
a consistent and reasonable method. Transit agencies must report 100 percent counts if
the data are available and reliable. Otherwise, transit agencies may use one of the
following methods for determining PMT:
•
Alternative sampling procedure that meets 95 percent confidence and ±10 percent
precision levels as determined by a qualified statistician (estimated data)
•
By using the trip length from the last mandatory sampling year (as described in the
CEO certification) multiplied by the unlinked passenger trip data from the current
report year (estimated data)
•
Another method that is explained by the CEO and approved by FTA, or
•
NTD Sampling Method
Purchased transportation providers may use different data collection or estimation
procedures. The CEO must certify PMT data by each contract as well.
Declarations and Requests — 225
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Unlinked Passenger Trip Data
The CEO must also describe UPT data collection or estimation procedures for each mode
and type of service. Transit agencies may use one of the following methods for
determining UPT:
•
100 percent count (actual data)
•
Alternative sampling procedure that meets 95 percent confidence and ±10 percent
precision levels determined by a qualified statistician (estimated data)
•
Another method that is explained by the CEO and approved by FTA, or
•
NTD Sampling Method
Additional Certification Requirements for Agencies Using APCs
On the CEO Certification (D-10) form, agencies must indicate whether they used
Automatic Passenger Counters (APCs) to collect Unlinked Passenger Trips (UPT) and/or
Passenger Miles Traveled (PMT) for NTD reporting.
Agencies must also report their method for using APC data to generate NTD figures as
follows:
•
If the agency randomly selected a predetermined number of vehicle trips and
sampled the trips using APCs, the agency reports the sampling method (either
NTD Sampling Method or Alternative Sampling Procedure).
•
If the APCs collected valid data on more than 98 percent of all annual revenue
service trips, the agency reports 100 percent count.
•
If the agency used all available, valid APC data, but this was less than 98 percent
of trips, the agency must have a statistically valid procedure for scaling up the
APC data to an annual total. In this case, the agency reports “Used all available
APC data, which was less than 98 percent of trips.”
Note that agencies using APCs for NTD reporting must follow the requirements identified
in the “Collecting Service Consumed Data: Automatic Passenger Counters” section of
this manual.
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Waivers
Transit agencies must report data in conformance with NTD reporting requirements. If an
agency does not follow these requirements, FTA can issue a Failure to Report finding.
For more information on reporting failures, see the “Introduction: The National Transit
Database: Failure to Report” section of this manual.
However, extenuating circumstances occur that prevent transit agencies from meeting all
or specific NTD reporting requirements. In these cases, transit agencies may request a
one-time waiver from these requirements.
Transit agencies must request waivers 60 days prior to the Annual Report due date. FTA
approves waivers on a case-by-case basis and does not automatically approve a request.
In most cases, FTA only approves waivers for the current fiscal year. Transit agencies
must file additional requests for future report years.
To request a waiver, a transit agency must submit a letter from the CEO for the current
report year that describes the situation that prevents the agency from submitting data in
accordance with NTD standards.
The FTA will not approve a waiver request based on cost, personnel, or data collection
problems, loss of records, or unexplained undue burden.
An approved waiver does not affect a transit agency’s funding eligibility for §5307, §5311,
§5337, or §5339 funding, but it may affect the amount of funding the agency’s UZA(s)
receive. In a large urbanized area or a rural area, the amount of funding may decrease
because FTA may not include specific data in formula funding programs. In a small UZA
(between 50,000 and 200,000 population), funding may change because FTA may
exclude transit agency data from the factors used to determine eligibility for STIC funding.
Waiver Types
Transit agencies may request the following waivers:
•
•
•
•
Data
Reporting
Passenger Miles Traveled sampling
Independent Auditor Statement for Financial Data
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Data Waiver
A transit agency may request a data waiver for a specific data point or set of data that it
did not collect per NTD reporting requirements. The agency may offer a different method
to estimate data, or it may request to zero (not report) the data for the current report year.
Reporting Waiver
A transit agency may request a reporting waiver if it is unable to complete the Annual
Report for the current report year. FTA will not accept a partially completed report. If the
FTA approves a reporting waiver, it will not apportion any Federal funding based on the
transit agency’s NTD data for that report year.
Passenger Miles Traveled Sampling Waiver
Transit agencies must sample PMT data on either a triennial or an annual basis,
depending on reporting type. If a transit agency does not sample during a mandatory
sampling year, it may request a waiver to either estimate or zero (not report) PMT data.
For more information on PMT Sampling, see the “Service Data Requirements: Service
Consumed: Passenger Miles Traveled” section of this manual.
Independent Auditor Statement for Financial Data Waiver
Urban NTD reporters may request an IAS-FD waiver in their first year of reporting. If
approved by FTA, the waiver is good for one year and the transit agency must submit the
IAS-FD in the following report year.
Auditor Statements
The FTA requires that an independent auditor review certain reporter types and provide
an Independent Auditor Statement (IAS). An IAS is a letter that an official representative
from an independent public account or other independent entity (such as a State audit
agency) signs.
The independent auditor must confirm that the transit agency data conforms to NTD
requirements. If an auditor finds an issue, the auditor must explain the discrepancy in the
IAS. Auditors must identify the auditing firm name and location, and sign and date the
IAS.
There are two Independent Auditor Statements:
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•
•
Independent Auditor Statement for Financial Data
Independent Auditor Statement for Federal Funding Allocation Data
Independent Auditor Statement for Financial Data
Full Reporters, Urban Reduced Reporters, and Separate Service transit agencies must
file an initial IAS-FD. For this statement, the auditor must determine if the transit agency
accounting system meets FTA requirements. The FTA does not allow agencies to use an
audit from the OMB Circular A-133 Single Audit Act.
Business papers, records and reports, and the procedures that an agency uses to record
transactions and report their effects are the “accounting system.” The term “accounting
system” does not refer to the hardware or software program transit agencies use.
Therefore, the accounting system remains the same, even when hardware or software
upgrades or changes.
A transit agency must provide an IAS-FD to the NTD in the first year it reports as an Urban
Reporter and every ten reporter years thereafter. In the interim, if a transit agency has
met the IAS requirements in the prior year and has not changed its accounting system,
FTA waives the annual IAS-FD. Instead, FTA requires the CEO to certify annually that
the agency’s financial data continue to meet NTD requirements. FTA may require a new
review if a transit agency substantially changes its financial data reporting method.
The transit agency must file the Annual Report on time even if the IAS-FD is incomplete.
If extenuating circumstances cause a delay of the IAS-FD, the CEO must provide
documentation explaining the late auditor review. The transit agency must complete the
IAS-FD no later than the date of the last report revision. The FTA may issue a Failure to
Report finding if a transit agency does not submit an IAS-FD when required.
Independent Auditor Requirements
For the IAS-FD, the auditor must review all financial forms to ensure that:
•
The transit agency’s accounting system follows the USOA;
•
The transit agency’s accounting system follows accrual accounting or uses a
directly translatable method; and
•
All financial data are in accordance with NTD requirements.
The auditor must state in the IAS-FD if he or she finds that any data do not conform to
NTD requirements and describe the discrepancies.
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FTA Approval
FTA will approve the IAS-FD if the agency complies with one of the following conditions:
•
The transit agency adopts the USOA; or
•
The transit agency
o
Uses an internal accounting system other than the accounting system
prescribed by the USOA;
o
Uses the accrual method of accounting or a directly translatable method; and
o
Directly translates the system and accounting categories, using a clear audit
trail, to the accounting treatment and categories the USOA specifies.
IAS-FD Template
FTA provides a template of the IAS-FD in Appendix A. The FTA does not require agencies
to use the exact format set forth in Appendix A; however, the independent auditor must
address each item in the template. If the auditor follows the provided template closely,
the statement will meet FTA requirements.
Independent Auditor Statement for Federal Funding Allocation Data
Transit agencies that serve a primary large UZA (an urbanized area with 200,000 or more
in population) and report more than 100 VOMS across all modes and types of service
must provide an annual IAS-FFA. For this statement, an independent auditor must review
all NTD data that FTA uses to apportion funds for §5307, §5337, §5339, and §5311
formula programs. The FTA requires the IAS-FFA annually.
A transit agency must provide an IAS-FFA the first year it reaches the 100 VOMS
threshold. Transit agencies must complete the IAS-FFA before FTA closes the Annual
Report. FTA may issue a Failure to Report finding if a transit agency does not submit an
IAS-FFA. Transit agencies must keep IAS-FFA statements on file for FTA Triennial
Review.
If a transit agency revises Federal funding data during the validation process, the agency
must document that both the CEO and independent auditor concur with the revisions.
Additionally, the transit agency must retain a copy of the revisions. As long as the CEO
and independent auditor concur with the revisions, the FTA does not require an additional
IAS-FFA.
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Independent Auditor Requirements
The independent auditor must review Federal funding data by mode and type of service.
Federal funding data include fixed guideway and high intensity busway Directional Route
Miles, Vehicle Revenue Miles, Vehicle Revenue Hours, Passenger Miles Traveled,
Unlinked Passenger Trips, Operating Expenses, and the commencement date of revenue
service.
The independent auditor must include the following:
•
Assurance that a system exists to record and gather data on a continuing basis;
•
Assurance the transit agency maintains the system for recording data in
accordance with NTD definitions, i.e. the transit agency is measuring the correct
data and has no systematic errors;
•
Assurance that source documents are available to support the reported data and
the transit agency maintains the system for FTA review and audit purposes for a
minimum of three years following FTA’s receipt of the NTD Annual Report. The
data must be fully documented and securely stored;
•
Assurance that there is a system of internal controls to ensure the accuracy of the
data collection process and the recording system and that reported documents are
unaltered;
•
Assurance that a supervisor reviews and signs documents as required;
•
Assurance that the data collection methods are those that FTA suggests; or, FTA
or a qualified statistician approved the methods as being equivalent in quality and
precision. Transit agencies must document and follow the collection methods;
•
Assurance that deadhead miles, computed by taking the difference between the
reported total actual vehicle miles data and the reported total actual VRM data, are
accurate;
•
Documentation that reported data have undergone analytic review to ensure that
they are consistent with prior reporting periods and other facts known about transit
agency operations;
•
Documentation of the specific documents reviewed and tests performed; and
•
Documentation of how the transit agency reports purchased transportation fare
revenues and contract expenditures. For example, fare revenues must include all
fare revenues pertaining to PT service, and the agency reports the buyer’s contract
expenditures net of (not including) the PT fare revenues.
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IAS-FFA Template
The FTA provides a template of the IAS-FFA in Appendix A. The FTA does not require
agencies to use this suggested format; however, the independent auditor must address
each item in the template.
Suggested Procedures
FTA provides a suggested list of procedures to satisfy the requirements of the IAS-FFA
review. If an auditor does not use one of the suggested procedures, he or she must
replace it with an alternative procedure that addresses the intent of the suggested
procedure.
Exhibit 77: Federal Funding Allocation Data Review Suggested Procedures
FTA has specified and agreed to a set of procedures for the independent auditor to
perform to satisfy the requirements of the Federal Funding Allocation data review.
Several of the procedures below require the auditor to select a random sample of
documents or data. The procedures do not specify the selected number (i.e., the
percentage of the total documents/data). The auditor should use professional
judgment to determine the percentage that will enable the auditor to make the
required assurances.
The source documents and other records (such as data summaries) may be in the
form of digital data files. The auditor should ensure that these files are securely stored
and that a contingency plan is in place to ensure that the transit agency retains
source documents for a minimum of three years.
a. The procedures to be applied to each applicable mode and type of service (TOS)
(directly operated (DO) and purchased transportation (PT)) are: Obtain and read
a copy of written system procedures for reporting and maintaining data in
accordance with NTD requirements and definitions set forth in 49 CFR Part 630,
Federal Register, dated January 15, 1993, and as presented in the 2019 NTD
Policy Manual. If there are no procedures available, discuss the procedures with
the personnel assigned responsibility for supervising the NTD data preparation
and maintenance.
b. Discuss the procedures (written or informal) with the personnel assigned
responsibility for supervising the preparation and maintenance of NTD data to
determine:
•
•
The extent to which the transit agency followed the procedures on a continuous
basis; and
Whether these transit personnel believe such procedures result in
accumulation and reporting of data consistent with NTD definitions and
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requirements set forth in 49 CFR Part 630, Federal Register, dated January 15,
1993, and as presented in the 2019 NTD Policy Manual.
c. Ask these same personnel about the retention policy that the transit agency
follows as to source documents supporting NTD data reported on the Federal
Funding Allocation Statistics form.
d. Based on a description of the transit agency’s procedures from items (A) and (B)
above, identify all the source documents that the transit agency must retain for a
minimum of three years. For each type of source document, select three months
out of the year and determine whether the document exists for each of these
periods.
e. Discuss the system of internal controls. Inquire whether separate individuals
(independent of the individuals preparing source documents and posting data
summaries) review the source documents and data summaries for completeness,
accuracy, and reasonableness and how often these individuals perform such
reviews.
f. Select a random sample of the source documents and determine whether
supervisors’ signatures are present as required by the system of internal controls.
If supervisors’ signatures are not required, inquire how personnel document
supervisors’ reviews.
g. Obtain the worksheets used to prepare the final data that the transit agency
transcribes onto the Federal Funding Allocation Statistics form. Compare the
periodic data included on the worksheets to the periodic summaries prepared by
the transit agency. Test the arithmetical accuracy of the summaries.
h. Discuss the procedure for accumulating and recording Passenger Miles Traveled
(PMT) data in accordance with NTD requirements with transit agency staff.
Inquire whether the procedure is one of the methods specifically approved in the
2019 NTD Policy Manual.
i.
Discuss with transit agency staff (the auditor may wish to list the titles of the
persons interviewed) the transit agency’s eligibility to conduct statistical sampling
for PMT data every third year. Determine whether the transit agency meets NTD
criteria that allow transit agencies to conduct statistical samples for accumulating
PMT data every third year rather than annually. Specifically:
•
•
•
•
According to the 2010 census, the public transit agency serves an UZA with a
population less than 500,000.
The public transit agency directly operates fewer than 100 revenue vehicles in
all modes in annual maximum revenue service (VOMS) (in any size UZA).
Service purchased from a seller is included in the transit agency’s NTD report.
For transit agencies that meet one of the above criteria, review the NTD
documentation for the most recent mandatory sampling year (2017) and
Declarations and Requests — 233
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•
j.
determine that statistical sampling was conducted and meets the 95 percent
confidence and ± 10 percent precision requirements.
Determine how the transit agency estimated annual PMT for the current report
year.
Obtain a description of the sampling procedure for estimation of PMT data used
by the transit agency. Obtain a copy of the transit agency’s working papers or
methodology used to select the actual sample of runs for recording PMT data. If
the transit agency used average trip length, determine that the universe of runs
was the sampling frame. Determine that the methodology used to select specific
runs from the universe resulted in a random selection of runs. If the transit agency
missed a selected sample run, determine that a replacement sample run was
random. Determine that the transit agency followed the stated sampling
procedure.
k. Select a random sample of the source documents for accumulating PMT data
and determine that the data are complete (all required data are recorded) and
that the computations are accurate. Select a random sample of the accumulation
periods and re-compute the accumulations for each of the selected periods. List
the accumulations periods that were tested. Test the arithmetical accuracy of the
summary.
l.
Discuss the procedures for systematic exclusion of charter, school bus, and other
ineligible vehicle miles from the calculation of actual Vehicle Revenue Miles
(VRM) with transit agency staff and determine that they follow the stated
procedures. Select a random sample of the source documents used to record
charter and school bus mileage and test the arithmetical accuracy of the
computations.
m. For actual VRM data, document the collection and recording methodology and
determine that deadhead miles are systematically excluded from the
computation. This is accomplished as follows:
•
•
•
If actual VRMs are calculated from schedules, document the procedures used
to subtract missed trips. Select a random sample of the days that service is
operated, and re-compute the daily total of missed trips and missed VRMs.
Test the arithmetical accuracy of the summary.
If actual VRMs are calculated from hubodometers, document the procedures
used to calculate and subtract deadhead mileage. Select a random sample of
the hubodometer readings and determine that the stated procedures for
hubodometer deadhead mileage adjustments are applied as prescribed. Test
the arithmetical accuracy of the summary of intermediate accumulations.
If actual VRMs are calculated from vehicle logs, select random samples of the
vehicle logs and determine that the deadhead mileage has been correctly
computed in accordance with FTA definitions.
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n. For rail modes, review the recording and accumulation sheets for actual VRMs
and determine that locomotive miles are not included in the computation.
o. If fixed guideway or High Intensity Busway Directional Route Miles (FG or HIB
DRM) are reported, interview the person responsible for maintaining and
reporting NTD data whether the operations meet FTA definition of fixed guideway
(FG) or High Intensity Busway (HIB) in that the service is:
•
•
Rail, Trolleybus (TB), Ferryboat (FB), or Aerial Tramway (TR); or
Bus (MB, CB, or RB) service operating over exclusive or controlled access
rights-of-way (ROW); and
o Access is restricted;
o Legitimate need for restricted access is demonstrated by peak period level
of service D or worse on a parallel adjacent highway; and
o Restricted access is enforced for freeways; priority lanes used by other
HOV (i.e., Vanpools (VP), carpools) must demonstrate safe operation.
p. Discuss the measurement of FG and HIB DRM with the person reporting NTD
data and determine that the he or she computed mileage in accordance with FTA
definitions of FG/HIB and DRM. Inquire of any service changes during the year
that resulted in an increase or decrease in DRMs. If a service change resulted in
a change in overall DRMs, re-compute the average monthly DRMs, and reconcile
the total to the FG/HIB DRM reported on the Federal Funding Allocation Statistics
form.
q. Inquire if any temporary interruptions in transit service occurred during the report
year. If these interruptions were due to maintenance or rehabilitation
improvements to a FG segment(s), the following apply:
•
•
Report DRMs for the segment(s) for the entire report year if the interruption is
less than 12 months in duration. Report the months of operation on the FG/HIB
segments form as 12. The transit agency should document the interruption.
If the improvements cause a service interruption on the FG/HIB DRMs lasting
more than 12 months, the transit agency should contact its NTD validation
analyst to discuss. FTA will make a determination on how to report the DRMs.
r. Measure FG/HIB DRM from maps or by retracing route.
s. Discuss whether other public transit agencies operate service over the same
FG/HIB as the transit agency. If yes, determine that the transit agency
coordinated with the other transit agency (or agencies) such that the DRMs for
the segment of FG/HIB are reported only once to the NTD on the Federal Funding
Allocation form. Each transit agency should report the actual VRM, PMT, and
Operating Expense (OE) for the service operated over the same FG/HIB.
t. Review the FG/HIB segments form. Discuss the Agency Revenue Service Start
Date for any segments added in the 2019 report year with the persons reporting
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NTD data. This is the commencement date of revenue service for each FG/HIB
segment. Determine that the date reported is the date that the agency began
revenue service. This may be later than the Original Date of Revenue Service if
the transit agency is not the original operator. If a segment was added for the
2019 report year, the Agency Revenue Service Date must occur within the transit
agency’s 2019 fiscal year. Segments are grouped by like characteristics. Note
that for apportionment purposes, under the State of Good Repair (§5337) and
Bus and Bus Facilities (§5339) programs, the 7-year age requirement for fixed
guideway/High Intensity Busway segments is based on the report year when the
segment is first reported by any NTD transit agency. This pertains to segments
reported for the first time in the current report year. Even if a transit agency can
document an Agency Revenue Service Start Date prior to the current NTD report
year, FTA will only consider segments continuously reported to the NTD.
u. Compare Operating Expenses with audited financial data after reconciling items
are removed.
v. If the transit agency purchases transportation services, interview the personnel
reporting the NTD data on the amount of PT-generated fare revenues. The PT
fare revenues should equal the amount reported on the Contractual Relationship
form.
w. If the transit agency’s report contains data for PT services and assurances of the
data for those services are not included, obtain a copy of the IAS-FFA regarding
data for the PT service. Attach a copy of the statement to the report. Note as an
exception if the transit agency does not have an Independent Auditor Statement
for the PT data.
x. If the transit agency purchases transportation services, obtain a copy of the PT
contract and determine that the contract specifies the public transportation
services to be provided; the monetary consideration obligated by the transit
agency or governmental unit contracting for the service; the period covered by
the contract (and that this period overlaps the entire, or a portion of, the period
covered by the transit agency’s NTD report); and is signed by representatives of
both parties to the contract. Interview the person responsible for retention of the
executed contract and determine that copies of the contracts are retained for
three years.
y. If the transit agency provides service in more than one UZA, or between an UZA
and a non-UZA, inquire of the procedures for allocation of statistics between
UZAs and non-UZAs. Obtain and review the FG segment worksheets, route
maps, and urbanized area boundaries used for allocating the statistics, and
determine that the stated procedure is followed and that the computations are
correct.
z. Compare the data reported on the Federal Funding Allocation Statistics Form to
data from the prior report year and calculate the percentage change from the prior
year to the current year. For actual VRM, PMT or OE data that have increased or
decreased by more than 10 percent, or FG DRM data that have increased or
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decreased. Interview transit agency management regarding the specifics of
operations that led to the increases or decreases in the data relative to the prior
reporting period.
aa. The auditor should document the specific procedures followed, documents
reviewed, and tests performed in the work papers. The work papers should be
available for FTA review for a minimum of three years following the NTD report
year. The auditor may perform additional procedures, which are agreed to by the
auditor and the transit agency, if desired. The auditor should clearly identify the
additional procedures performed in a separate attachment to the statement as
procedures that were agreed to by the transit agency and the auditor but not by
FTA.
Requests
Transit agencies may experience changes and events during a report year that affect the
Annual Report. In these cases, agencies may file a request. Requests can include:
•
•
•
•
Fiscal Year End Change Requests,
Extension Requests,
Fixed Guideway and HIB Requests, or
Special Requests for either Strikes or Natural Disaster Hold Harmless Adjustment.
Fiscal Year End Change Requests
Agencies must notify the NTD of changes to their Fiscal Year. FTA will determine the
period to be covered by the report, which will typically be a 12-month period ending on
the new Fiscal Year end date.
Extension Requests
Transit agencies may request a 30-day extension of the annual report deadline (e.g.,
extend the annual report deadline of October 31 to November 30). Typically, the FTA
approves extension requests due to extenuating circumstances, such as:
•
•
•
Natural Disasters,
Audits, and
Medical Leave
Transit agencies must request an extension through the NTD system prior to the annual
report due date. FTA does not automatically grant extension requests.
Declarations and Requests — 237
2019 NTD Policy Manual
FTA does not grant extensions due to time constraints or unawareness of reporting
requirements.
Fixed Guideway and High Intensity Busway Requests
Transit agencies may change routes and expand or reduce service. For agencies that
report service on fixed guideway or high intensity busway, changes may have a large
effect on segment data. Transit agencies may request to modify, add, or delete segments.
Transit agencies must request fixed guideway changes or additions (and submit any
necessary supporting documentation) at least 60 days prior to the Annual Report due
date. FTA approves changes on a case-by-case basis and does not automatically
approve a request.
Modifying Existing Segment Data
If a transit agency identifies a change that will make data more accurate, the FTA may
alter the existing segment data. The agency must make a request, then the FTA will
consider segment changes on a case-by-case basis.
In the request, agencies must
•
Identify the segment by its segment code and name; and
•
Describe the requested changes. (This description must provide the existing and
requested values for each change in a data field.)
In its request, a transit agency must describe the reason for each change. In many cases,
agencies request a segment modification because of a change in service. However, some
transit agencies may have identified inaccurate data that they want to correct. If an agency
requests a change because of a correction, the agency must provide detailed support for
the correction and an explanation for why it submitted incorrect data in the prior year’s
report.
If an agency requests to change the length of a segment, it must attach detailed maps
depicting the exact measurement.
Transit agencies may adjust the following information without prior FTA approval:
•
One-way/Two-way — This is a service characteristic of how transit services
operate over the segment, either one-way or two-way operations. This generally
does not change.
238 — Declarations and Requests
2019 NTD Policy Manual
•
Out-of-Revenue-Service Date — This is the date that a transit agency stops
operating transit service on a segment. An agency should only report this
information if it discontinues service. Agencies should not include temporary
reconstructions; instead, transit agencies must document any temporary
segment closures.
The following adjustments require FTA approval:
•
Urbanized Area change — The NTD uses the most current U.S. Census to create
UZAs in the NTD system. Boundaries should not change unless the U.S. Census
Bureau changes them. Therefore, segments should not change UZA location.
•
Segment Name — An agency should name a segment using conventional
standards that make the segment readily identifiable. Segment names do not
usually change.
•
Begins At and Ends At — These are the beginning and ending points of the
segment. Beginning and ending points do not change. If an agency discontinues
service on a portion of a segment or extends the segment, it should add new
segments. (See below for more information.)
•
Length — The agency reports the physical length of the segment to the nearest
hundredth of a mile. Length should not change unless the segment was incorrectly
measured or in the wrong location (UZA) in the prior report year.
•
Segment Type (Bus (MB) and Commuter Bus (CB) and BRT (RB) only) — There
are six categories describing the physical construction of the segment. This should
not change unless an agency reconstructed the segment, and its category has
changed or the segment allows HO/T lane operation.
•
Peak LOS (CB, MB, RB only) — Peak level of service (LOS) is periodically updated
by State and local highway agencies. Agencies should check for updates to LOS
information.
•
Safe Operation (CB, MB, RB only) — This usually does not change, but agencies
should review periodically.
•
Hours Prohibited (CB, MB, RB and Trolleybus (TB) only) — This usually does not
change, but agencies should review periodically.
•
Enforcement Hours (CB, MB, RB only) — This usually does not change, but
agencies should review periodically.
•
Original Date of Revenue Service — This is the date that public transit service was
first operated on the segment by any transit agency. This date should not change.
Declarations and Requests — 239
2019 NTD Policy Manual
•
Agency Revenue Service Start Date — This is the date that a transit agency started
operating revenue service. This date should not change.
•
Out-of-Revenue-Service Date — If a transit agency stopped operating transit
service on the segment during the year, the agency should report the date that the
agency no longer operated service (i.e., the day after the last date of revenue
service). Other transit agencies may continue to operate on this segment.
•
TOS Claimed — This only applies if a transit agency operated both DO and PT
services for the same mode on the same segment in the NTD Annual Report. If an
agency adds a segment to both TOSs, the agency must identify the segment on
both Annual Reports on the fixed guideway form as either DO or PT — only one
TOS can claim a segment. If there is a change in service, the agency may need to
correct the TOS claimed. For example: During the prior year an agency operated
both PT and DO on a segment and reported the TOS claimed as PT. However, the
agency now only operates DO on that segment. The agency will need to change
the TOS claimed to DO.
•
NTD Agency Claiming Segment — This usually does not change unless agreed to
by all the transit agencies operating service over the segment.
•
Statutory BRT.
•
Shoulder Lane (CB, MB, RB only) — This identifies whether the segment is a
shoulder lane.
Adding Pre-Existing and New Segment Data
Agencies may add segments to the Annual Report that either are new to the NTD or exist
in another agency’s report. If a transit agency uses a segment that already exists in the
NTD, the agency should request to add that segment to its Annual Report. However, if it
is a new segment to the NTD, the transit agency must submit an official request to create
the segment.
When creating new segments, transit agencies must provide documentation that supports
reported data:
•
A map showing the location and endpoints of the segment
•
An engineering diagram including mile markers, to calculate the length of the
segment
•
A news article or press release announcing the opening date of the segment
240 — Declarations and Requests
2019 NTD Policy Manual
•
For bus modes, a schedule or route map showing that your agency operates on
the segment
•
For bus modes, a photograph or other documentation showing whether the
segment is bus-only or HOV, and whether it is physically or visually separated from
other traffic lanes.
For apportionment purposes, FTA bases the 7-year age requirement for FG and HIB
segments on the first report year that any transit agency reports the segment to the NTD.
An agency must report the segment to the NTD for seven continuous report years before
it meets the seven-year age requirement for the State of Good Repair program.
Reporting Multiple Modes or Types of Service on FG or HIB Segments
Transit agencies must report all FG and HIB segments for all modes and types of service.
It is possible that different modes or types of service operate on the same tracks or lanes.
In these cases, the following rules apply:
•
Agencies must report the appropriate segments for each mode and type of service,
even if more than one mode operates over some or all of the same segments.
•
Agencies may enter multiple purchased transportation contracts for the same
mode of service. In these cases, agencies should only report the segments once
for that mode and type of service.
•
If a seller files a separate Annual Report, the seller reports all segments that it
operates on, even if the buyer of service operates some or all of the same
segments.
Deleting Segment Data
Transit agencies must contact the NTD for FTA approval to delete segments. However,
if a transit agency no longer operates service on a certain segment that is on the Annual
Report, the agency should report an Out of Revenue Service Date. This indicates that the
transit agency terminated service on this segment for a particular mode and type of
service. If a transit agency ends service on a segment on the last day of its fiscal year, it
must report the Out of Revenue Service Date as the first day of the following fiscal year.
If a segment is temporarily out of service for rehabilitation or reconstruction for less than
12 months, you should not enter an Out of Revenue Service date. If a segment is out of
service for rehabilitation, reconstruction, or some other temporary stoppage of service for
more than 12 months, you should contact your NTD analyst. FTA will determine case-bycase how you should report these DRM.
Declarations and Requests — 241
2019 NTD Policy Manual
Special Requests
FTA may make hold harmless adjustments to data in the apportionment to offset negative
events (described below) that affected a transit agency’s data during the year. Hold
harmless adjustments are not automatic; a transit agency must make a request to receive
any assistance through an adjustment.
If FTA approves a hold harmless adjustment request, a transit agency must still file the
Annual Report and report actual data for the year. FTA would make the hold harmless
adjustment by adjusting the data for apportionment purposes only. All publicly available
NTD data would reflect the actual service data, as reported by the transit agency for the
year.
Strikes
During the year, a transit agency may experience a strike that prohibits or negatively
affects transit service. In this case, the CEO of the transit agency may make a request to
FTA that identifies:
•
•
•
•
The mode or modes affected
The exact time and date that the strike began
The exact time and date that the strike ended, and
Supporting documentation (e.g., published news reports) for the duration of the
strike
Natural Disaster Hold-Harmless Adjustment
If a transit agency suffers a significant decrease in transit service due to a natural or
manufactured disaster, the agency or the designated recipient for the urbanized area may
make a hold harmless request.
The request must demonstrate that the transit agency meets all of the following criteria:
•
A Federal disaster declaration is in place for at least a portion of the agency’s
service area for all or part of the report year;
•
The decrease in transit service is a direct result of the disaster; and
•
The decrease in transit service is temporary; thus, the reduced transit service
levels are not reflective of the true transit needs of the area.
242 — Declarations and Requests
2019 NTD Policy Manual
Disaster Hold Harmless Adjustments are not automatic. FTA grants these requests at its
discretion and for one year only. If such an adjustment were granted, FTA would apportion
funds based on the agency’s prior report year Annual Report.
Declarations and Requests — 243
2019 NTD Policy Manual
Appendix A: AUDIT TEMPLATES
Independent Auditor Statement for Financial Data
Instructions: The IAS-FD file copy should be on the independent auditor’s letterhead
and should be kept on file by the transit agency.
The Board of Trustees
Transit Agency Name
In connection with our regular examination of the financial statements of [agency
name], for the fiscal year ended [date], on which we have reported separately
under [date of auditor’s statement], we have also reviewed the reporting forms
listed below and included in the report for the fiscal year ended [date], required
under Title 49 U.S.C. 5335(a), for conformity in all material respects with the
requirements of the Federal Transit Administration (FTA) as set forth in its
applicable National Transit Database (NTD) Uniform System of Accounts (USOA).
Our review for this purpose included such tests of the accounting records and such
other auditing procedures as we considered necessary in the circumstances. We
did not make a detailed examination such as would be required to determine that
each transaction has been recorded in accordance with the USOA.
[Select one of the following two paragraphs for inclusion in your Statement:]
The accounting system from which this NTD report is derived follows the
accounting system prescribed by the USOA. The same accounting system
has been adopted and was used to compile this NTD report.
or
The accounting system from which this NTD report is derived is other than
the accounting system prescribed by the USOA but uses the accrual basis
of accounting and is directly translated, using a clear audit trail, to the
accounting treatment and categories specified by the USOA. The same
internal accounting system has been adopted and was used to compile this
NTD report.
Appendix A-244 —Audit Templates
2019 NTD Policy Manual
[Submit a list of the specific financial forms on which audited data are
reported:]
•
•
•
•
Sources of Funds — Funds Earned and Funds Expended form
Uses of Capital form
Operating Expenses forms
Reduced Reporting – Small Systems
Based on our review, the accompanying reporting forms identified above conform
in all material respects with the accounting requirements of FTA as set forth in its
USOA.
Signed:
Title:
City:
Date:
Audit Templates — Appendix A-245
2019 NTD Policy Manual
Independent Auditor Statement for Federal Funding Allocation
Data
Instructions: The IAS-FFA file copy should be on the independent auditor’s letterhead
and should be kept on file by the transit agency.
The Board of Trustees
Transit Agency Name
FTA has established the following standards with regard to the data reported to it
in the Federal Funding Allocation Statistics form of the transit agency’s annual
National Transit Database (NTD) report:
•
•
•
•
•
•
•
A system is in place and maintained for recording data in accordance with NTD
definitions. The correct data are being measured and no systematic errors
exist.
A system is in place to record data on a continuing basis, and the data gathering
is an ongoing effort.
Source documents are available to support the reported data and are
maintained for FTA review and audit for a minimum of three years following
FTA’s receipt of the NTD report. The data are fully documented and securely
stored.
A system of internal controls is in place to ensure the data collection process
is accurate and that the recording system and reported comments are not
altered. Documents are reviewed and signed by a supervisor, as required.
The data collection methods are those suggested by FTA or otherwise meet
FTA requirements.
The deadhead miles, computed as the difference between the reported total
actual vehicle miles data and the reported total actual VRM data, appear to be
accurate.
Data are consistent with prior reporting periods and other facts known about
transit agency operations.
We have applied the procedures to the data contained in the accompanying FFA10 form for the fiscal year ending [date]. Such procedures, which were agreed to
and specified by FTA in the Declarations section of the 2019 NTD Policy Manual
and were agreed to by the transit agency, were applied to assist you in evaluating
whether the transit agency complied with the standards described in the first
paragraph of this part and that the information included in the NTD report Federal
Funding Allocation Statistics form for the fiscal year ending [date] is presented in
Appendix A-246 —Audit Templates
2019 NTD Policy Manual
conformity with the requirements of the Uniform System of Accounts (USOA) and
Records and Reporting System; Final Rule, as specified in 49 CFR Part 630,
Federal Register, dated January 15, 1993, and as presented in the 2019 NTD
Policy Manual. Additional procedures performed (if any), which are agreed to by
the transit agency but not by FTA, are described in a separate attachment to this
report. This report is intended solely for your information and for FTA and should
not be used by those who did not participate in determining the procedures. The
procedures were applied separately to each of the information systems used to
develop the reported actual VRM, FG DRM, PMT, and OE of [transit agency
name] for the fiscal year ending [date] for each of the following modes:
[List each mode by type of service (TOS) (directly operated (DO) or
purchased transportation (PT)).]
The following information and findings came to our attention as a result of
performing the procedures described in the attachments to this report:
[Itemize all information and findings. If none, so state.]
In performing the procedures, except for the information and findings described
above, the information included in the NTD report on the Federal Funding
Allocation Statistics form for the fiscal year ending [date] is presented fairly, in all
material respects, with the requirements of the USOA and Records and Reporting
System; Final Rule, as specified in 49 CFR Part 630, Federal Register, dated
January 15, 1993, and as presented in the 2019 NTD Policy Manual.
Signed:
Title:
City:
Date:
Audit Templates — Appendix A-247
2019 NTD Policy Manual
Appendix B: ASSET CODES
Ownership Codes
LPPA
Leased under lease purchase agreement by a public agency
LPPE
Leased under lease purchase agreement by a private entity
LRPA
Leased or borrowed from related parties by a public agency
LRPE
Leased or borrowed from related parties by a private entity
OOPA
Owned outright by public agency (includes safe harbor leasing agreements
where only the tax title is sold)
OOPE
Owned outright by private entity (includes safe harbor leasing agreements
where only the tax title is sold)
TLPA
True lease by a public agency
TLPE
True lease by a private entity
Appendix B-248 —Asset Codes
2019 NTD Policy Manual
Vehicle Type
AB
Articulated bus
AG
Automated guideway vehicle
AO
Automobile
BR
Over-the-road bus
BU
Bus
CC
Cable car
CU
Cutaway
DB
Double decker bus
FB
Ferryboat
HR
Heavy Rail passenger car
IP
Inclined plane vehicle
LR
Light Rail vehicle
MV
Minivan
RL
Commuter Rail locomotive
RP
Commuter Rail passenger coach
RS
Commuter Rail, self-propelled passenger car
SB
School bus
SV
Sports utility vehicle (SUV)
TB
Trolleybus
TR
Aerial tramway vehicle
VN
Van
VT
Vintage trolley/Streetcar
Asset Codes — Appendix B-249
2019 NTD Policy Manual
Funding Sources
UA
Urbanized Area Formula Program (§5307)
OF
Other Federal funds
NFPA
Non-Federal public funds
NFPE
Non-Federal private funds
RAFP
Formula Grants for Rural Areas (§5311)
EMSID
Enhanced Mobility for Seniors and Individuals with Disabilities (§5310)
Rail Manufacturer Codes
ABB
ACF
AEG
ALS
ALW
AMI
ASK
BBB
BEC
BFC
BLM
BOM
BUD
BVC
CAF
CBR
CSC
CVL
DHI
DWC
FCH
Asea Brown Boveri Ltd.
American Car and Foundry
Company
AEG Transportation Systems
ALSTOM Transport
ALWEG
Amrail Inc.
AAI/Skoda
Blue Bird Corporation
Brookville Equipment
Corporation
Breda Transportation Inc.
Boise Locomotive Works
Bombardier Corporation
Budd Company
Boeing Vertol Company
Construcciones Auxiliar de
Ferrocarriles
Carter Brothers
California Street Cable Railroad
Company
Canadian Vickers Ltd.
Daewoo Heavy Industries
Duewag Corporation
Ferries and Cliff House Railway
Appendix B-250 —Asset Codes
GEC
GMC
GTC
HIT
HSC
HYU
INE
JCC
JHC
KAW
KIN
MAF
MBB
MBR
MKI
MPT
MSR
PCF
PST
PTC
RHR
SDU
General Electric Corporation
General Motors Corporation
Gomaco Trolley Company
Hitachi
Hawker Siddeley Canada
Hyundai Rotem
Inekon Group, a.s.
Jewett Car Company
John Hammond Company
Kawasaki Rail Car Inc.
Kinki Sharyo USA
Mafersa
M.B.B.
Mahoney Brothers
American Passenger Rail Car
Company
Motive Power Industries
Market Street Railway
PACCAR (Pacific Car and
Foundry Company)
Pullman-Standard
Perley Thomas Car Company
Rohr Corporation
Siemens Mass Transit Division
2019 NTD Policy Manual
SFB
SFM
SLC
SOF
SOJ
SUM
Société Franco-Belge de
Matériel
San Francisco Muni
St. Louis Car Company
Soferval
Sojitz Corporation of America
Sumitomo Corporation
TCC
USR
UTD
WAM
WLH
ZZZ
Tokyu Car Company
US Railcar
UTDC Inc.
Westinghouse-Amrail
W. L. Holman Car Company
Other (Describe)
Non-Rail Manufacturer Codes
AAI
ABI
ACF
ACI
AEG
AII
ALL
ALX
AMD
AMG
AMT
ARB
ASK
ATC
AZD
BBB
BFC
BIA
BLN
BOM
BOY
BRA
BRX
BYD
Allen Ashley Inc.
Advanced Bus Industries
American Car and Foundry
Company
American Coastal Industries
AEG Transportation Systems
American Ikarus Inc.
Allen Marine, Inc.
Alexander Dennis Limited
AMD Marine Consulting Pty Ltd
AM General Corporation
AmTran Corporation
Arboc Mobility LLC
AAI/Skoda
American Transportation
Corporation
Azure Dynamics Corporation
Blue Bird Corporation
Breda Transportation Inc.
Bus Industries of America
Blount Boats, Inc.
Bombardier Corporation
Boyertown Auto Body Works
Braun
Breaux's Bay Craft, Inc.
Build Your Dreams, Inc.
CBC
CBW
CCC
CCI
CEQ
CHA
CHR
CMC
CMD
CVL
DAK
DER
DIA
DKK
DMC
DTD
DUC
DUP
EBC
EBU
Collins Bus Corporation (form.
Collins Industries Inc./COL)
Carpenter Industries LLC (form.
Carpenter Manufacturing Inc.)
Cable Car Concepts Inc.
Chance Bus Inc. (formerly Chance
Manufacturing Company/CHI)
Coach and Equipment
Manufacturing Company
Chance Manufacturing Company
New Chrysler
Champion Motor Coach Inc.
Chevrolet Motor Division — GMC
Canadian Vickers Ltd.
Dakota Creek Industries, Inc.
Derecktor
Diamond Coach Corporation
(formerly Coons Mfg. Inc./CMI)
Double K, Inc. (form. Hometown
Trolley)
Dina/Motor Coach Industries
(MCI)
Dodge Division — Chrysler
Corporation
Dutcher Corporation
Dupont Industries
ElDorado Bus (EBC Inc.)
Ebus, Inc.
Asset Codes — Appendix B-251
2019 NTD Policy Manual
EDN
EII
ELK
FDC
FIL
FLT
FLX
FRC
FRD
FRE
FSC
GCC
GCA
GEO
GIL
GIR
GLF
GLH
GLV
GMC
GML
GOM
HMC
HSC
HYU
INT
IRB
KIA
KKI
MAN
MBZ
MCI
MDI
El Dorado National (formerly El
Dorado/EBC/Nat. Coach/ NCC)
Eagle Bus Manufacturing
Elkhart Coach (Division of Forest
River, Inc.)
Federal Coach
Flyer Industries Ltd (aka New
Flyer Industries)
Flxette Corporation
Flexible Corporation
Freightliner Corporation
Ford Motor Corporation
Freeport Shipbuilding, Inc.
Ferrostaal Corporation
Goshen Coach
General Coach America, Inc.
GEO Shipyard, Inc.
Gillig Corporation
Girardin Corporation
Gulf Craft, LLC
Gladding Hearn
Glaval Bus
General Motors Corporation
General Motors of Canada Ltd.
Gomaco
American Honda Motor Company,
Inc.
Hawker Siddeley Canada IKU —
Ikarus USA Inc.
Hyundai Rotem
International
Renault & Iveco
Kia Motors
Krystal Koach Inc.
American MAN Corporation
Mercedes Benz
Motor Coach Industries
International (DINA)
Mid Bus Inc.
Appendix B-252 —Asset Codes
MER
MNA
MOL
MTC
MVN
NAB
NAT
NAV
NBB
NBC
NCC
NEO
NFA
NIS
NOV
OBI
OCC
OTC
PCI
PLY
PRO
PST
PTE
RIC
SBI
SHI
SCC
SPC
SPC
SPR
SSI
STE
STR
Ford or individual makes
Mitsubishi Motors; Mitsubishi
Motors North America, Inc.
Molly Corporation
Metrotrans Corporation
Mobility Ventures
North American Bus Industries
Inc. (form. Ikarus USA Inc./IKU)
North American Transit Inc.
Navistar International Corporation
(also known as International/INT)
Nichols Brothers Boat Builders
National Mobility Corporation
National Coach Corporation
Neoplan - USA Corporation
New Flyer of America
Nissan
NOVA Bus Corporation
Orion Bus Industries Ltd. (formerly
Ontario Bus Industries)
Overland Custom Coach Inc.
Oshkosh Truck Corporation
Prevost Car Inc.
Plymouth Division-Chrysler Corp.
Proterra, Inc.
Pullman-Standard
Port Everglades Yacht & Ship
Rico Industries
SuperBus Inc.
Shepard Brothers Inc.
Sabre Bus and Coach Corp.
(form. Sabre Carriage Comp.)
Startrans (Supreme Corporation)
Supreme Corporation
Spartan Motors Inc.
Stewart Stevenson Services Inc.
Steiner Shipyards, Inc.
Starcraft
2019 NTD Policy Manual
SUB
SUL
SVM
TBB
TEI
TMC
TOU
TOY
TRN
TRT
TRY
TTR
TTT
VAN
VOL
VTH
WCI
WDS
WOC
WTI
WYC
ZZZ
Subaru of America or Fuji Heavy
Industries Ltd.
Sullivan Bus & Coach Limited
Specialty Vehicle Manufacturing
Corporation
Thomas Built Buses
Trolley Enterprises Inc.
Transportation Manufacturing
Company
Tourstar
Toyota Motor Corporation
Transcoach
Transteq
Trolley Enterprises
Terra Transit
Turtle Top
Van Hool N.V.
Volvo
VT Halter Marine, Inc. (includes
Equitable Shipyards, Inc.)
Wheeled Coach Industries Inc.
Washburn & Doughty Associates,
Inc.
Wide One Corporation
World Trans Inc. (also Mobile—
Tech Corporation)
Wayne Corporation (form. Wayne
Manufacturing Company/WAY)
Other (Describe)
Asset Codes — Appendix B-253
2019 NTD Policy Manual
Fuel Codes
BD
Biodiesel
BF
Bunker fuel (low grade of diesel fuel often used in ferryboat operations)
CN
Compressed natural gas (CNG)
DF
Diesel fuel
DU
Dual fuel
EB
Electric battery
EP
Electric propulsion
ET
Ethanol
GA
Gasoline
HD
Hybrid diesel
HG
Hybrid gasoline
HY
Hydrogen
KE
Kerosene
LN
Liquefied natural gas (LNG)
LP
Liquefied petroleum gas (LPG)
MT
Methanol
Appendix B-254 —Asset Codes
2019 NTD Policy Manual
Appendix C: APC CERTIFICATION CHECKLIST
General Guidelines:
•
Different modes and types of service should be sampled separately.
•
A wide range of trips provides the best sample – passenger load is an important
consideration.
•
Sample all types of APC model, as the technology may perform differently.
•
Make sure to include all vehicle models/configurations in the sample. The error
rate of the APCs could be different depending on door geometry.
APC Checklist:
Your APC Certification Report should include the following:
•
Your APC vendor
•
The date your APC system was installed (can be approximate)
•
The NTD Report Year in which you plan to begin reporting APC data
•
The mode and type of service that will use APC data
•
The number of vehicles in the fleet
•
The number of these that are APC-equipped
•
The number of trips you sampled for your benchmarking study
•
A description of how you selected the trips to sample
•
A description of your survey procedure, including information such as whether you
used video or sent in-person ride checkers, and how many checkers you had on
each vehicle
•
Confirmation that you plan to repeat the benchmarking survey in Fiscal Year 2022
•
The percentage of trips during your last fiscal year that did not return valid APC
data for any reason (can be a reasonable estimate based on a sample)
•
A list of common reasons why a trip would not return valid APC data
•
A description of your method for using APC data to determine annual totals
•
The total manually collected UPT in the sample
APC Certification Checklist — Appendix C-255
2019 NTD Policy Manual
•
The total APC-collected UPT in the sample
•
The total manually collected PMT in the sample
•
The total APC-collected PMT in the sample
Appendix C-256 —APC Certification Checklist
2019 NTD Policy Manual
Appendix D: VANPOOL QUESTIONNAIRE
1. How is your Vanpool advertised to the public?
The program is advertised to the public through (check all that apply):
Agency website URL: ____________________________________
Other website URL: _____________________________________
Promotional materials (posters, brochures, billboards, signs)
Media Advertising
Employer fairs
Other (describe): ________________________________________
2. Are there direct relationships between your agency and specific employers for
any vans to be reported to the NTD?
There are no direct relationships with employers for any of the vans in our
program, all vans are open to the public and none are restricted to
particular employers.
There are direct relationships with employers for any of the vans in our
program, as follows: (describe relationships)
3. Who is responsible for ride-matching individuals to vans with available seats?
How is this ride-matching conducted? (i.e. how are vans with available seats
made known to the public, and how are these seats filled?)
Online matching service via agency website
Online matching service at regional ridesharing website
Online matching service at State ridesharing website
Third party lessor/provider is responsible
Lessor/Provider: ________________________________________
Other (please describe): _______________________________________
4. What branding is used in the advertising of the Vanpool program, and who pays
these costs?
The name of the Vanpool program is: _________________________________
Name of agency paying the advertising and branding costs: ________________
Vanpool Questionnaire — Appendix D-257
2019 NTD Policy Manual
Description of the advertising and branding costs (e.g., developing the brand
name, logo, van decals): ____________________________________________
5. What branding is used on the Vanpool vehicles themselves?
Vanpool Program name: ___________________________________________
If there is a third-party vehicle lessor (e.g., Enterprise, State DOT), is their name
also on the vehicle?
Yes
No
N/A
6. Are third parties (i.e. other than your agency and the riders) used in providing the
Vanpool service? If so, for each third party, please provide the following:
Name of the third-party: ____________________________________________
Length of contract is [number of months]: ______________________
Contract start date is [month, day, year]: _______________________
Contract is competitively bid.
Yes
No
N/A
If “No,” describe how you select contractors:
Terms of arrangement (i.e., what third party services/costs do you pay for?)
Administrative costs
Marketing, promotion, and advertising
Other (please describe): _______________________________________
Who is responsible for the different aspects of the service such as marketing,
promotion, and advertising costs for the Vanpool program, the ride-matching
services, fuel costs, maintenance costs, insurance costs, capital cost for
replacement of vehicles, and capital costs for replacement of facilities?
Appendix D-258 —Vanpool Questionnaire
2019 NTD Policy Manual
7. How are the rider costs in the Vanpool established, and by whom? How are rider
costs tracked?
Our agency establishes Vanpool fares
A third-party lessor/provider establishes Vanpool fares
We use vans provided by our agency and a third party
Please describe the process for establishing rider costs:
Third party name(s) (if applicable): ___________________________________
Our agency requires each Vanpool to record rider costs
If so, describe review procedures:
Third party requires each Vanpool to record rider costs
If so, state third party and describe review procedures:
Vanpool Questionnaire — Appendix D-259
2019 NTD Policy Manual
Appendix E: SHARED MOBILITY PARTNERSHIPS
WITH TNCS
If your agency reports to the NTD and contracts with a Transportation Network Company
(TNCs) for on-demand, shared mobility service, you may be able to include data for this
service in your NTD report. The shared mobility service must meet all criteria for public
transportation as codified in 49 U.S.C. §5302(14).
What is a TNC?
The General Services Administration’s Office of Government-Wide Policy defines a TNC
as “a corporation, partnership, sole proprietorship, or other entity, that uses a digital
network to connect riders to drivers affiliated with the entity in order for the driver to
transport the rider using a vehicle owned, leased, or otherwise authorized for use by the
driver to a point chosen by the rider.” 8
What kind of shared mobility service is reportable to the NTD?
You may report shared mobility service if it is
•
regular, continuing, shared-ride surface transportation service that is open to
the general public or a segment of the general public defined by age, disability, or
low income.
What kind of shared mobility service is not reportable to the NTD?
If a ride-hailing service is part of your trip planning platform, but you do not operate it
under contract with the provider, you should not report it to the NTD.
You should not report pilot projects, chartered bus service, intercity bus, sightseeing
service, school bus service, courtesy shuttles for patrons of one or more specific
establishments, and intra-terminal/facility shuttles.
What do you mean by “operated under contract”?
If your agency contracts with a TNC for public transit, then the service must meet FTA’s
definition of Purchased Transportation.
Federal Travel Regulation; Transportation Network Companies (TNC), Innovative Mobility Technology
Companies, and Reporting Travel, Transportation, and Relocation Costs, 83 FR 602 §300-3.1 (2018)
8
E-260 — Shared Mobility Services and NTD Reporting
2019 NTD Policy Manual
What do you mean by “shared-ride”?
Shared-ride service exists when the TNC groups passengers together based on
passenger origins and destinations. Neither the driver of the revenue vehicle nor the
passenger can decline additional passengers when there is room for them. Not every trip
needs to be a shared ride for a provider to be considered a shared-ride operator, but all
reported rides should involve an active attempt to share rides.
What do you mean by “regular and continuing” service?
“Regular and continuing” refers to service that operates on a schedule during specified
hours during the week and weekend. Services that operate on an ad hoc basis (e.g., only
for special events) are not regular and continuing. Time-limited pilot projects are not
regular and continuing either.
What information do I report to the NTD?
If the shared mobility service meets NTD reporting requirements, you will report financial,
service, and asset data. The level of detail of the report will depend on whether your
agency is a Full or Reduced Reporter. You will need to work with your contracted TNC to
gather data points such as Unlinked Passenger Trips (UPT), Vehicle Revenue Miles
(VRM), Vehicle Revenue Hours (VRH), passenger fares, operating expenses, sources of
revenue, and information regarding the assets used to provide the service.
Shared Mobility NTD Reporting Eligibility
Agencies reporting to the NTD that have partnered with on-demand, shared mobility
services may refer to the chart and examples below to see if their service is reportable to
the NTD.
Shared Mobility Services and NTD Reporting — E-261
2019 NTD Policy Manual
Does your agency
have a contract with a
shared mobility
service operator or
Transportation
Network Company?
No
You should not report
the service unless
your agency operates
it or has a contract
with the operator to
provide service.
Yes
Does your agency pay
the full cost of the
contract?
No
You should not report
the service if the
agency only pays a
partial subsidy for the
service.
Yes
Is this service open to
the general public or
open to a segment of
the public defined by
age, disability, or low
income?
No
You should not report
the service if it is only
offered to a segment
of the population
(such as employees
or parking permit
holders).
Yes
Does the service
provider attempt to
group rides?
No
You should not report
the service if there is
no attempt to group
rides or if the driver
can refuse additional
passengers.
Yes
You may report mobility service operated under contract to a transit agency if the following apply:
•
•
•
•
•
Your agency pays the full cost of the contracted service (less fares).
The service is available to the general public.
The service is regular and continuous.
The operator attempts to group rides to create shared-ride service.
Drivers and passengers cannot refuse additional passengers if there is available seating
capacity.
E-262 — Shared Mobility Services and NTD Reporting
2019 NTD Policy Manual
Example 1: A transit agency contracts a ride-hailing service to provide a first/last mile
solution within the community. Passengers can use a mobile app to request a ride
to/from any location within the service area.
Solution: This service would be eligible for NTD reporting if
• the agency is paying the full cost of service (less fares),
• drivers and passengers cannot refuse additional passengers if there is available
seating capacity, and
• the service operator is attempting to group all rides to facilitate shared-ride service.
Example 2: A transit agency contracts a ride-hailing service to help offset parking
demand at their more heavily used passenger stations. Passengers with parking
permits for these stations receive 10 free rides per month via the ride-hailing service to
encourage less use of parking inventory.
Solution: This service would not be eligible for NTD reporting because it is limited to a
segment of the general public (permit holders) not defined by age, disability, or lowincome.
Example 3: A transit agency contracts a ride-hailing service to provide on-demand
service to its paratransit riders. Riders receive a limited number of subsidized, ondemand rides per month. Customers are not guaranteed an exclusive ride.
Solution: This service would be eligible for NTD reporting if
• the agency is paying the full cost of service (less fares),
• drivers and passengers cannot refuse additional passengers if there is available
seating capacity, and
• the service operator is attempting to group all rides to facilitate shared-ride service.
Shared Mobility Services and NTD Reporting — Appendix E-263
| File Type | application/pdf |
| File Title | 2019 NTD Reporting Policy Manual (version 1.1) |
| Subject | Commitment to Accessibility: DOT is committed to ensuring that information is available in appropriate alternative formats to me |
| Author | D O T - Federal Transit Administration |
| File Modified | 2019-11-08 |
| File Created | 2019-06-27 |