2022 NTD Policy Manual
Declarations and Requests — 241
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
2022 report year, the Agency Revenue Service Date must occur within the transit
agency’s 2022 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 seven-year age requirement for
FG/HIB 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 purchased transportation-generated
fare revenues. The purchased transportation fare revenues should equal the
amount reported on the Contractual Relationship form.
w. If the transit agency’s report contains data for purchased transportation services
and the procedures in this auditor's review were not applied to the purchased
transportation services, obtain a copy of the IAS-FFA regarding data for the
purchased transportation service. Attach a copy of the statement to the report.
Note as a negative finding if the purchased transportation services were not
included in this auditor's review, and the transit agency also does not have a
separate Independent Auditor's Statement for the purchased transportation data.
x. If the transit agency purchases transportation services, obtain a copy of the
purchased transportation 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