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2019 NTD Reporting Policy Manual

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2019 NTD Reporting Policy Manual Office of Budget and Policy 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 ...................................................................................................
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