This manual outlines accounting simplification methods for human service and rural transit systems. The organizational structure and methods of coordinating human service transportation differ in each State. Consequently statewide implementation of uniform transit accounting for small transit systems varies. Each State has chosen to pursue uniformity by starting with and modifying the standard chart of accounts for large, urban transit operations. The first section of this manual briefly introduces small transit system accounting problems resulting from the lack of coordination among various funding sources. Each Consortium State is applying a systematic bookkeeping approach, to simplify transportation accounting for small transit systems. The second section of this manual is on bookkeeping, the foundation for actions to simplify transportation accounting. The specific examples lead to a discussion of the state's role in selecting a uniform method of bookkeeping. A decision tree, with the roles a state can select as well as extent of uniform operating and financial reporting desired, is outlined. The third section of this manual focuses on billing. The issues of rate setting, invoicing, and cost allocation are specifically addressed. The cash flow section, describes the Consortium State efforts and methods to facilitate the payment of providers. The fifth section deals with those problems that result from multiple audits. Transportation providers receiving funding from multiple categorical program sources are subject to a like number of audits. The sixth section deals with program service accountability. The seventh section identifies methods for increasing federal funds to public transportation projects.

  • Corporate Authors:

    Department of Transportation

    1200 New Jersey Avenue, SE
    Washington, DC  United States  20590

    Department of Health and Human Services

    200 Independence Avenue, SW
    Washington, DC  United States  20201

    Transportation Accounting Consortium

    P.O. Box 30037, 300 South Capitol Avenue
    Lansing, MI  United States  48909
  • Publication Date: 1983-10

Media Info

  • Features: Appendices; Figures; Tables;
  • Pagination: 148 p.

Subject/Index Terms

Filing Info

  • Accession Number: 00389405
  • Record Type: Publication
  • Report/Paper Numbers: DOT-I-83-25 Final Rpt.
  • Files: TRIS, USDOT
  • Created Date: Oct 30 2003 12:00AM