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TCRP Report 144 Volume 1: Sharing the Costs of Human Services Transportation (2011)
Transit Cooperative Research Program (TCRP)

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Burkhardt, Jon E, Johnson, Cindy, Koffman, David, Garrity, Richard, McGehee, Kathy, Hamme, Susanna S, Burkhardt, Karen, Transportation Research Board. "Current Efforts Often Are Incomplete." TCRP Report 144 Volume 1: Sharing the Costs of Human Services Transportation. Washington, DC: The National Academies Press, 2011.

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Front Matter (R1-R10)
Chapter 1 - How to Use This Toolkit (1-2)
Program Management Improves (3-3)
Funding Requests Are Viewed More Favorably (4-4)
Summary (5-5)
Many Agencies Need Better Cost and Service Accounting (6-6)
Reporting Problems Affect Transportation Coordination Efforts (7-7)
Requirements for Uniform Service Cost Reporting (8-8)
Basic Measures Can Express What's Needed (9-9)
Simple Data Provide Rich Measures (10-10)
More Detailed Data Answer More Questions (11-11)
Current Efforts Often Are Incomplete (12-12)
Summary (13-13)
Four Categories Describe Transportation Services (14-15)
The Four Service Types Explain Typical Service Variations (16-16)
Overall Approach and Accounting Structure (17-17)
A Common Chart of Accounts (18-18)
Different Kinds of Costs (19-20)
Understanding How Costs Are Incurred (21-21)
Summary (22-22)
All Stakeholders Should Pay Their Fair Share (23-27)
Summary (28-28)
Should We Continue to Provide Services? (29-29)
What's the Right Price for Each Purchasing Agency? (30-31)
Summary (32-32)
The Cost Sharing Model (33-34)
Using The Cost Sharing Model (35-41)
Glossary (42-58)
Appendix A - The Regulatory Environment for Federally Funded Transportation Services (59-64)
Appendix B - The Federal Coordinating Council's Vehicle Sharing Policy Statement (65-65)
Appendix C - Examples of Fully Allocated Transportation Cost Accounting Programs (66-67)
Appendix D - Typical Data Collection and Reporting Requirements in Contracts for Transportation Services (68-69)
Appendix E - Depreciation of Capital Expenses (70-71)
Abbreviations used without definitions in TRB publications (72-72)

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12 Sharing the Costs of Human Services Transportation Table 4-2. Additional transportation program data. Types of Data Common Measures More Detailed Measures Additional Measures Cost of Total dollar costs Operating costs Value of in-kind or Services Administrative costs donated services or Capital costs property Service Total vehicle miles Services provided by paid Trip denials Outputs Total vehicle hours staff versus volunteers, in Delays or complaints large versus small vehicles, Road calls in group trips versus Accidents individual trips Services Total number of trips Trips by type, such as Passenger revenues Consumed Total unduplicated ambulatory or non- Passenger miles number of persons ambulatory receiving services Passengers by type, such as seniors or persons with disabilities for these various tasks. Knowing which agencies could offer the greatest values in donated services or materials could help in the selection process. · Why do some trips cost more than others? Some trips require more time or may cover greater distances. Adding information about types of passengers (e.g., for ambulatory or non- ambulatory riders) could help explain differences in actual or anticipated trip costs. Some trips have greater administrative burdens such as special billing requirements, prior authorizations, and client eligibility. · Are we providing high-quality services? Adding service output measures such as trip denials and complaints would provide an assessment of service quality that would ensure that com- parisons were being made among like services. Customer satisfaction surveys can illuminate problems such as excessive waiting times to book trips or similar problems. · Are services being provided to those persons who need them the most? Adding information about types of riders (by age, disability status, or other characteristics) helps programs under- stand if they are targeting their services to their intended target groups, who generally include persons with the greatest travel needs. · Are the riders charged appropriate fares for their rides? Information on revenues from riders is useful for budgeting purposes and for calculating subsidies if subsidies are needed, but many human services transportation programs do not collect fares from their riders. Some transportation systems serving the general public also do not collect fares from the riders; instead, they use other taxes or local fees to support the system to avoid administrative costs of handling cash. Current Efforts Often Are Incomplete Table 4-3 shows current data collection procedures for some of the major federal programs serving the general public and persons with special travel needs. Specific data availability, assessed at the state or federal level, is expressed in the following range: · Highly detailed. · Available. · Often available. · Sometimes available. · Seldom available. · Not available.