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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. "Summary." 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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The Benefits of Better Transportation Cost and Service Data 5 ple, in Lane County, Oregon, the fact that the program is coordinated and can document what various components of service cost helps them obtain grant funds (see Chapter 6 in Volume 2, "Research Report" for more information). Summary Cost accounting is a powerful tool. One of its key functions is to illuminate possibilities for more cost-effective program operations; this can be achieved by examining the costs of alterna- tive methods of producing services (or the costs of alternative providers of those services, appli- cable in communities that actually have choices of service providers). Programs that are providing or funding transportation services to clients or customers clearly need to understand service alternatives and their detailed cost implications. This Toolkit provides a framework for uniform service and cost reports regarding trans- portation services. All human service organizations, but especially those funded by the U.S. Departments of Health and Human Services, Education, and Labor--along with the recipi- ents of U.S. Department of Transportation funding--constitute the primary audiences for this uniform transportation service cost reporting framework. Why should agencies make changes in the way they approach data collection and reporting? Why go to the cost and expense of doing things differently in the future? · To improve internal program management. · To increase the cost effectiveness of services throughout the community. · To support requests for future funding.