Pursuant to 49 CFR 630.4 (a), each applicant for and beneficiary of FTA assistance must comply with the applicable National Transit Database (NTD) reporting requirements, as set forth in the current editions of the NTD Reporting Manuals and Uniform System of Accounts (USOA) ( transit.dot.gov/ ntd/ uniform-system-accounts-usoa ). These procedures result in accumulation and reporting of data consistent with the NTD definitions and requirements set forth in 49 CFR Part 630, Federal Register, January 15, 1993 and as presented in the 2018 Policy Manual. c. We made inquiries with METRO Reporting Managers that METRO maintains source data in its automated The proposed changes to the NTD Reporting Manual stem from amendments to Federal transit law made by the Moving Ahead for Progress in the 21st Century Act (MAP-21) (Pub. L. 112 FTA will also consider additional requests from individual transit systems for an extension of the reporting requirements beyond 2018 on a case-by-case basis, in that the procedures result in the accumulation and reporting of data consistent with the NTD requirements and definitions as set forth in the Uniform System of Accounts (USOA) and Records and Reporting System; Final Rule, and specified in the 49 CFR Part 630, Federal Register, dated January 15, 1993, and the most recent 2018 NTD Policy Manual As noted in GAQC Alert #365, in April 2018, the Federal Transit Administration (FTA) issued a reminder to transit agencies about updated National Transit Database (NTD) reporting requirements that included a "financial data review" and related auditor reporting for the 2018 NTD Report Year for both full and reduced reporter transit agencies. The procedures in this report were developed based on the 2018 National Transit Database Policy Manual for Full Reporters and associated Federal Transit Administration Forms. for a Financial Data Review. Issu. ance Date: October 11 Obtain the following NTD Reporting Forms prepared by management for the year ended [insert date]: NTD Form F the NTD. In the annual report, UTA provides a summary of transit characteristics including financial, operational, and asset statistics. The monthly report includes operating statistics such as passenger trips, vehicle miles and vehicle hours. The data submitted to the NTD is used to allocate FTA grant funding and to report operation statistics Management provided the crosswalk documentation used to prepare the NTD Reporting forms. While the 2018 NTD Policy Manual requires "transit accounting systems [to] follow or directly translate to the USOA," the crosswalk did not reconcile amounts from the City's accounting system to those used on the NTD reporting forms. Obtain the following NTD Reporting Forms prepared by management for the year ended December 31, 2018: NTD Form F-10, Sources of Funds - Funds Expended and Funds Earned (USOA predominant use as described in the 2018 NTD Policy Manual. No exceptions were found as a result of applying the procedure. g. If capital projects involve: 1 In report year 2018, transit agencies must begin reporting expanded asset data to the NTD. The new asset forms were open in the NTD system for Start Printed Page 14192 optional reporting in report year 2017. Approximately 14% of rail agencies reported their track and guideway assets on a voluntary basis in the optional reporting year. An illustrative reduced reported agreed-upon procedures (AUP) report that the FTA has agreed to accept as an alter