1. Approval of Minutes Approval. 2. Public Comments None. 3. Governmental & Community Relations / Erin Killebrew (a) Transit Champion Eileen Holden

Transcription

1 BOARD OF DIRECTORS MEETING Citrus Connection, Hollingsworth Meeting Room, 1212 George Jenkins Blvd. Wednesday, June 10, 2015, at 8:30 a.m. Call to Order Roll Call Action Required 1. Approval of Minutes Approval 2. Public Comments 3. Governmental & Community Relations / Erin Killebrew (a) Transit Champion Eileen Holden 4. Legal Matters / Darby Law Group (a) Agency for Persons with Disabilities Agreement Renewal 5. Financial Matters / David Persaud (a) Financial Statement April 2015 (b) National Transit Database FYE Report September 30, Marketing / Donovan Tinsley (a) Website Update Approval 7. Executive Update / Tom Phillips (a) May Activity Log (b) May Ridership Report (c) Resolution LAMTD Meeting Schedule Approval 8. Other Business Adjournment

2 Agenda Item: Presenter: LAKELAND AREA MASS TRANSIT DISTRICT BOARD OF DIRECTORS MEETING JUNE 10, 2015 AGENDA ITEM #1 Approval of May 13, 2015, LAMTD Board of Directors and Public Hearing Meeting Minutes. Marcy Harrison Recommended Action: Board of Directors approve the Minutes of the May 13, 2015, Board of Directors Meeting Minutes and the May 13, 2015, Public Hearing Meeting Minutes. Summary: The LAMTD Board of Directors Meeting Minutes for May 13, 2015, summarizes agenda items covered during that meeting. Eleven (11) items required Board of Directors approval or concurrence: 1. Board Meeting Minutes for April 8, The LAMTD Board of Directors Public Hearing Meeting Minutes for May 13, 2015, summarizes agenda items covered during that meeting. One (1) item required Board of Directors approval or concurrence: 1. FY 14/15 Program of Projects. 3. Renewal of the Polytechnic Universal Access Program. Attachments: 4. Agency for Persons with Disabilities Agreement Renewal Approval granted for Mr. Darby to prepare a simple contract with no indemnification clause for presentation to the APD counsel May 13, 2015, Board of Directors Meeting Minutes May 13, 2015, Public Hearing Meeting Minutes

3 BOARD OF DIRECTORS & PUBLIC HEARING MEETING MINUTES MAY 13, 2015 Directors: City of Lakeland Commissioner Don Selvage (Chairman) Polk County Commissioner John Hall (Vice-Chairman) Polk County Commissioner George Lindsey (Secretary) City of Lakeland Commissioner Jim Malless City of Lakeland Commissioner Keith Merritt Executive Director: Tom Phillips Administrative Assistant: Marcy Harrison Call to Order 8:30a.m. by Chairman Don Selvage Roll Call Present Absent Late Commissioner Hall Commissioner Lindsey Commissioner Malless Commissioner Merritt Commissioner Selvage Agenda Item #1 Approval of April 8, 2015 Minutes On a motion made by, Commissioner Lindsey, and seconded by Commissioner Merritt: Approval of April 8, 2015, Meeting Minutes MOTION CARRIED UNANIMOUSLY Agenda Item #2 Public Comments \\CC-FileServer\user\mharrison\1 -LAMTD Meetings\2015 LAMTD Board of Directors Meeting\6) June 10, 2015\LAMTD BOD & LAMTD BOD Public Hearing Meeting Minutes docx Created on: June 5, 2014 LAMTD Board Meeting Agenda 2011 Binder Executive Assistant Office

4 Adjournment of LAMTD Board of Directors Meeting: 8:33 a.m. LAMTD Board Meeting Public Hearing: 8:34 a.m. Roll Call Present Absent Late Commissioner Hall Commissioner Lindsey Commissioner Malless Commissioner Merritt Commissioner Selvage Agenda Item A Proposed FY Program of Projects / David Persaud Annually the District Staff is required to develop a Program of Projects (POP), hold a Public Hearing, and obtain Board of Directors approval. Approval of the Program of Projects is a pre-requisite to obtaining FTA funding. Urbanized Area Formula Program (5307) The Urbanized Area Formula Funding Program makes Federal resources available to urbanized areas for transit capital and operating assistance areas and for transportation related planning. The LAMTD FY allocation is for $2,553,647. The amount apportioned are approximately 8/12th months through May 31, 2015 at this time for LAMTD and other transit entities. The LAMTD current allocation is $1,704,555 through May 31, 2015 which leaves a balance of $849,092 for the balance of the fiscal year ending September 30, Lakeland Area Mass Transit District FY 2015 Proposed Program of Projects (POP) Funding Projects Amount Operating Funds Preventative Maintenance (Bus) (1) $426,139 Operating Assistance 100 or Fewer Buses (75%) $1,278,416 Total $1,704,555 (1) Includes Salaries and Wages, Benefits and/or Services, Parts, and Facilities Board Discussion: Open discussion had regarding total fleet count for Polk County 87 including fixed and paratransit routes

5 Agenda Item B - Public Comments: Agenda Item C Adoption of the FY Program of Projects / David Persaud Requesting approval from the LAMTD Board of Directors for the adoption of the FY Program of Projects. On a motion made by, Commissioner Merritt, and seconded by Commissioner Lindsey: Approval for the adoption of the FY Program of Projects MOTION CARRIED UNANIMOUSLY LAMTD Public Hearing Adjournment: 8:55a.m.

6 LAMTD Board of Directors Commencement: 8:57a.m. ***Transit Champions presented to Board by Erin Killebrew: 1. Doc Dockery Shelter Program 2. Eileen Holden 1 st UAP 3. Chuck Barnby Public Servant Board awarded Eileen Holden Transit Champion; August 17 th will be the award presentation Agenda Item #3 Legal Matters / Ben Darby Renewal of the Polytechnic Universal Access Program was presented to the board for approval. Existing contract expired on May 4, Contract will remain the same with a cost of service of $322,000. On a motion made by, Commissioner Malless, and seconded by Commissioner Hall: Approval for the renewal of the Polytechnic Universal Access Program MOTION CARRIED UNANIMOUSLY Agency for Persons with Disabilities Agreement Renewal Mr. Darby presented to the board for discuss and resolution the contract submitted by the counsel of the Agency for Persons with Disabilities (APD). Upon his review of the document and consultation with the APD counsel, he has informed the Board of an indemnification clause that can potentially put the District at risk. This finding was discussed in an open forum amongst the LAMTD Staff and the Board of Directors concluding with two (2) motions: 1. Directing Mr. Darby to prepare a simple contract with no indemnification clause for presentation to the APD counsel. Once approved, Board has granted authorization for Tom Phillips, Executive Director to sign the renewal. 2. Allowing recipients to use the service on an accrual bases until the next LAMTD Board meeting. On a motion made by, Commissioner Hall, and seconded by Commissioner Lindsey: Approval for Ben Darby to prepare a renewal agreement with APD with no indemnification clause and to allow recipients to use the service on an accrual bases until the next LAMTD Board meeting MOTION CARRIED UNANIMOUSLY

7 Agenda Item #4 Marketing / Donovan Tinsley, TMR & Tom Phillips, Executive Director The Lakeland Downtown Development Authority (LDDA) has requested the District to provide transportation services in the downtown Lakeland vicinity. The services will be provided by one golf cart to be purchased by the District costing $21,962. Currently, no funds are designated for this vehicle, however, Staff could identify operating funds in other areas for the purchase. The operating cost will be paid for by the Lakeland Downtown Development Authority estimated at $27,000 annually. The cost for the golf cart is $21,962. The LDDA has also requested the District for a second option with capital costs of $21,962 and operating cost of $16,868 that is unfunded. The attached report reflects the estimated financial plan for this services. The CRA payment to Polk County CRA for the District FY and the CRA fiscal year 2014 totaled $29,230. This payment will be discontinued in the District FY It was the intent to use this fund in the current fiscal year for the vehicle purchase, however, that is not permissible. Agenda Item #5 Finance / David Persaud March Financials: Year to Date March 31, 2015 Description % of FY Budget Budget $ Actual $ % of FY Annual + Budget Revenue YTD 50% $6.7 Million $5.8 Million 53% $10.9 Million Expenses YTD 50% $5.5 Million $4.8 Million 44% $10.9 Million REVENUES: The total revenues realized year-to-date through March 31, 2015 totaled $5.8 million or 53% of the fiscal budget. Farebox revenue, Winter Haven contract revenue and UAP revenue totaled $1.228 million or 96% of budgeted revenues through March 31, Ridership for the same period is down 4.5% Ad Valorem taxes reflect $3.2 million or 94% of the total budgeted revenues of $3.4 million Property taxes become due and payable on November 1 st, each year. Discounts for early payments are as follows: 4% discount is allowed if paid by November 3% discount is allowed if paid by December 2% discount is allowed if paid by January 1% discount is allowed if paid by February

8 Taxes become delinquent on April 1 st of each year. The District normally receives 90% of property taxes by May of each year. Florida DOT operating grants will be billed quarterly effective fiscal year The billings will cover the quarter ending March 31, These grants are on a cash basis which mean the services must be provided before we receive grant assistance. The YTD revenues are $1.09 million or 64% of total budget. FTA Section 5307 operating and capital grants budgeted at $2.6 million. This grant is also on a cash basis which means that the District must expend the funds before we seek grant reimbursement. Since most of the grant funding is used for operations and preventative maintenance the grant reimbursement is received at the end of the fiscal year after State funds are recognized. Other revenues are not significant and are on a cash basis which means these revenues are recognized when the cash is received and in line with the year-to-date budget. EXPENSES: The total expenses year-to-date through March 31, 2015 totaled $4.8 million, 39% of the Fiscal year budget. Salaries and benefits represent 68% of the FY budget. As of March 31, 2015 those expenses totaled $3.1 million or 83% of the YTD budget. Professional and Technical Services expensed totaled $117,000 or 68% of YTD budget; a favorable variance Other services expenses totaled $28,000 or 84% YTD budget Fuel expenses totaled $457,000 or 64% YTD budget due to declining fuel prices; a favorable variance Materials and supplies totaled $360,000 or 14 % YTD budget (due to increase use of parts and supplies). Advertising promotion expenses totaled $79,000 over budget due to FY 2014 expenses from the referendum Property appraiser, Tax Collector Commission and CRA payments totaled $241,000 or 93% of the budget due to CRA payments made in total and the property appraiser fees.

9 Other remaining expenses are in line with the YTD budget through March 31, 2015 CHANGE IN FINANCIAL CONDITION Based on the year-to-date budget-to-actual variances through March 31 the financials reflect favorable budget to actual performance. Fuel expenses are favorable but parts and supplies for repairing the fleet is significantly over budget. Ridership through March 31, 2015 RIDERSHIP FY 2013 FY 2014 FY 2015 LAMTD WHAT PARA TOTAL LAMTD WHAT PARA TOTAL LAMTD WHAT PARA TOTAL OCT 107,786 24,783 8, ,298 OCT 114,557 32,938 7, ,463 OCT 113,670 32,992 6, ,550 NOV 100,764 19,964 7, ,065 NOV 91,529 26,260 6, ,587 NOV *90,011 *25,705 5, ,186 DEC 100,424 19,753 7, ,183 DEC 100,346 26,015 6, ,128 DEC *103,234 *28,974 6, ,254 JAN 109,639 27,666 8, ,312 JAN 98,127 28,895 7, ,212 JAN *96,996 *23,903 *5, ,818 FEB 100,239 29,581 7, ,109 FEB 99,784 29,436 6, ,040 FEB *90,462 *20,828 *5, ,871 MAR 100,194 27,702 7, ,416 MAR 99,107 28,673 7, ,136 MAR *95,630 *23,532 *6, , , ,449 46, , , ,279 42, , , ,934 36, ,157 For the period ending March 31, 2015, total ridership decreased 4.5% compared to the same period last fiscal year * Post Medicaid reform ridership * Post November 11 th route reduction ridership STATISTICAL TRENDS LAST FOUR YEARS AUDITED FINANCIAL STATEMENTS 9/30/2014 9/30/2013 9/30/2012 9/30/ Farebox Recovery Ratio (All modes) 25.71% 28.7% 26% 22.6% 2. Cost per revenue hour $86.29 $83.84 $83.62 $ Revenue Hours 117, , , , Fuel Cost ($) $1,316,739 $1,367,289 $1,317,442 $1,349, Ridership 1,452,161 1,638,470 1,452,161 1,768,087

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11 Agenda Item #5 - Finance / David Persaud Transit Service Plan between LAMTD and the Lakeland Downtown Development Authority for Transportation Services: The Lakeland Downtown Development Authority (LDDA) has requested the District to provide transportation services in the downtown Lakeland vicinity. The services will be provided by one golf cart to be purchased by the District costing $21,962. Currently, no funds are designated for this vehicle, however, Staff could identify operating funds in other areas for the purchase. The operating cost will be paid for by the Lakeland Downtown Development Authority estimated at $27,000 annually. The cost for the golf cart is $21,962. The LDDA has also requested the District for a second option with capital costs of $21,962 and operating cost of $16,868 that is unfunded. The attached report reflects the estimated financial plan for this services. The CRA payment to Polk County CRA for the District FY and the CRA fiscal year 2014 totaled $29,230. This payment will be discontinued in the District FY It was the intent to use this fund in the current fiscal year for the vehicle purchase, however, that is not permissible.

12 Agenda Item #5 Finance / David Persaud To Present the Board with a Timeline for CIP Vehicle Replacement through Lease Financing On March 4, 2015 Staff presented a report to the Board on Lease Purchase of Transit Bus. By using capital lease, the District could replace the transit fleet on a timely basis based on years and mileage. To facilitate a lease-financing program, the District must have the needed cash flow and cash reserve for debt-service payments. On March 4, 2015 the Board approved service reductions estimated at $1.24 million annually, effective July 1, The savings are designated for capital expenses. Based on the planned debt-service schedule starting in 2016, 14 fixed route buses costing $6.3 million with annual debt service payments of $630,000 over a 10 year period could be purchased. Likewise for paratransit vehicles 3 vehicles scheduled for replacement in 2015 could be deferred until 2016 at a cost of $360,000 and annual debt service payment of $57,528 for a six year period. The District has also submitted application for FTA Section 5310 Grant for paratransit vehicle replacement and was notified that one paratransit vehicle was approved for grant funding. It is a requirement that the District have the necessary cash-flow in place before a solicitation is undertaken for the fleet lease-purchase plan. The savings should be available by July 2016, therefore the District could proceed with the lease purchase plan now to be effective for payments in July 2016.

13 Agenda Item #6 Operations / Bill Knieriem Quarterly Ridership Report LAMTD Quarterly Ridership Report FIRST QTR 6:15 am - 11:15 am 11:15 am - 3:15 pm 3:15 pm - 7:15 pm JAN-MAR 2015 Min per trip Max per trip Avg per trip Min per trip Max per trip Avg per trip Min per trip Max per trip Avg per trip Route Route Route 3X Route Route Route Route 22 XL Route 32/ Route Route Route Route Route Route Route Route 15WH route 22 XW route Regular Fixed Route 10 + route doing well possible minor changes possible major changes Flex Routes 7+ route doing well possible minor changes possible major changes

14 Agenda Item #7 Executive Reports Reports presented to the Board included: (a) April Activity Log See attachment (b) Ridership/UAP See attachment (c) Report on LAMTD and Florida Retirement System (FRS) Membership unable to report at this time Agenda Item # 8 Other Business Commissioner requested an update on a UAP with Devita for their dialysis patients. Tom to reach out to Jane Hammond and address Board at the next LAMTD meeting. Commissioner Selvage suggested a group retreat to discuss strategic planning to include route expansion feasibilities into Plant City. Adjournment 10:30 a.m. Approved this 13th day of May, Chairman Commissioner Don Selvage Minutes Taker Marcy Harrison

15 BOARD OF DIRECTORS MEETING JUNE 10, 2015 AGENDA ITEM #2 Agenda Item: Presenter: Recommended Action: Summary: Attachments: Public Comments TBD

16 BOARD OF DIRECTORS MEETING JUNE 10, 2015 AGENDA ITEM #3 (a) Agenda Item: Presenter: Recommended Action: Summary: Attachments: Transit Champion Eileen Holden, PSC President Erin Killebrew, Director of Governmental & Community Relations Oral Presentation

17 BOARD OF DIRECTORS MEETING June 10, 2015 AGENDA ITEM #4 (a) Agenda Item: Presenter: Recommended Action: Agency for Persons with Disabilities contract renewal update The Darby Group LAMTD BOD Action from May 13, 2015 meeting: LAMTD Staff and the Board of Directors concluding with two (2) motions to be presented at the June 10, 2015 LAMTD Board meeting: 1. Directing Mr. Darby to prepare a simple contract with no indemnification clause for presentation to the APD counsel. Once approved, Board has granted authorization for Tom Phillips, Executive Director to sign the renewal. 2. Allowing recipients to use the service on an accrual bases until the next LAMTD Board meeting. Summary:

18 BOARD OF DIRECTORS MEETING JUNE 10, 2015 AGENDA ITEM #5 (a) Agenda Item: Presenter: Recommended Action: Summary: April Financials David Persaud, Chief Financial Officer The Interim Financial Statement covers a period of less than one year. The report is used to convey the performance of the District s financial position and budget comparisons budget to actual on a year-to-date basis. Unlike annual financial statements, Interim Statements do not have to be audited. Interim financial statements increase communication between the District Board of Directors, management and the public to provide up-to-date financial information and compliance with the budget. Attachments: See Attachment

19 Lakeland Area Mass Transit District Monthly Financial Report Operating Budget. Budget to Actual For the Year-to-date April 30, 2015 FY Year to Date April 30, 2015 Description % of FY Budget Budget $ Actual $ % of FY Annual + Budget Revenue YTD 58.3% $7.5 Million $6.8 Million 62% $10.9 Million Expenses YTD 58.3% $6.3 Million $6.1 Million 55% $10.9 Million REVENUES: The total revenues realized year-to-date through April 30, 2015 totaled $6.8 million or 62% of the fiscal budget. Farebox revenues reflect 101% of budgeted revenues through April 30, The revenues are in line with the budget. Ad Valorem taxes reflect $3.35 million or 98% of the total budgeted revenues of $3.4 million Property taxes become due and payable on November 1 st, each year. Discounts for early payments are as follows: 4% discount is allowed if paid by November 3% discount is allowed if paid by December 2% discount is allowed if paid by January 1% discount is allowed if paid by February Taxes become delinquent on April 1 st of each year. The District normally receives 90% of property taxes by May of each year. Florida DOT operating grants is being billed quarterly effective fiscal year The second billing covered the quarter ending March 31, These grants are on a cash basis which mean the services must be provided before we receive grant assistance. The YTD revenues are $1.2 million or 67% of total budget. FTA Section 5307 operating and capital grants budgeted at $2.6 million. This grant is also on a cash basis which means that the District must expend the funds before we seek grant reimbursement. Since most of the grant funding is used for operations and preventative maintenance the grant reimbursement is received at the end of the fiscal year after State funds are recognized. Other revenues are not significant and are on a cash basis which means these revenues are recognized when the cash is received and in line with the year-to-date budget.

20 Lakeland Area Mass Transit District Monthly Financial Report Operating Budget. Budget to Actual For the Year-to-date April 30, 2015 FY EXPENSES: The total expenses year-to-date through April 30, 2015 totaled $6.1 million, 55% of the Fiscal year budget. Salaries and benefits represent 68% of the FY budget. As of April 30, 2015 those expenses totaled $4.3 million or 93% of the YTD budget. Professional and Technical Services expenses totaled $159,000 or 79% of YTD budget; a favorable variance Other services expenses totaled $38,000 or 44% YTD budget Fuel expenses totaled $603,000 or 72% YTD budget due to declining fuel prices; a favorable variance Materials and supplies totaled $446,000 over budget by 21% due to increase use of parts and supplies. Advertising promotion expenses totaled $79,000 over budget due to FY 2014 expenses from the referendum that came in this FY. Property appraiser, Tax Collector Commission and CRA payments totaled $261,000, slightly over the budget due to CRA payments made in total and the property appraiser fees slightly over budget. Other remaining expenses are in line with the YTD budget through April 30, 2015 CHANGE IN FINANCIAL CONDITION Based on the year-to-date budget-to-actual variances through April 30th the financials reflect favorable budget to actual performance. Fuel expenses are favorable but parts and supplies for repairing the fleet is significantly over budget. Ridership through April 30, 2015 RIDERSHIP FY 2013 FY 2014 FY 2015 LAMTD WHAT PARA TOTAL LAMTD WHAT PARA TOTAL LAMTD WHAT PARA TOTAL OCT 107,786 24,783 8, ,298 OCT 114,557 32,938 7, ,463 OCT 113,670 32,992 6, ,550 NOV 100,764 19,964 7, ,065 NOV 91,529 26,260 6, ,587 NOV *90,011 *25,705 5, ,186 DEC 100,424 19,753 7, ,183 DEC 100,346 26,015 6, ,128 DEC *103,234 *28,974 6, ,254 JAN 109,639 27,666 8, ,312 JAN 98,127 28,895 7, ,212 JAN *96,996 *23,903 *5, ,818 FEB 100,239 29,581 7, ,109 FEB 99,784 29,436 6, ,040 FEB *90,462 *20,828 *5, ,871 MAR 100,194 27,702 7, ,416 MAR 99,107 28,673 7, ,136 MAR *95,630 *23,532 *6, ,478 APRIL 101,248 30,157 8, ,713 APRIL 102,859 30,794 8, ,771 APRIL *91,789 *22,853 *6,333 *120, , ,606 54, , , ,011 51, , , ,787 42, ,132

21 For the period ending April 30, 2015, total ridership decreased 6% compared to the same period last fiscal year (FY 2014 ridership was 960,337 and for FY 2015 it is 903,132 * Post Medicaid reform ridership and November 11 th route reduction ridership STATISTICAL TRENDS LAST FOUR YEARS AUDITED FINANCIAL STATEMENTS 9/30/2014 9/30/2013 9/30/2012 9/30/ Farebox Recovery Ratio (All modes) 25.71% 28.7% 26% 22.6% 2. Cost per revenue hour $86.29 $83.84 $83.62 $ Revenue Hours 117, , , , Fuel Cost ($) $1,316,739 $1,367,289 $1,317,442 $1,349, Ridership 1,452,161 1,638,470 1,452,161 1,768,087

22 FY 2015 MONTHLY FINANCIAL STATEMENT MONTH OF Apr 2015 (SoRE 6/3/15) Month YTD Approved Variance Variance Actual Budget Actual Budget Annual Budget $'s % $'s % REVENUES: 15 Farebox/Pass Sales $ 76,502 $ 114,643 $ (38,142) -33% $ 669,108 $ 802,503 $ (133,395) -17% $ 1,375,720, 16 Monthly billing for WH service $ 90,000 $ 90,298 $ (298) 0% $ 650,048 $ 632,088 $ 17,960 3% $ 1,083, Contract Income (UAP) $ 30,494 $ 9,167 $ 21, % $ 187,545 $ 64,167 $ 123, % $ 110, Miscellaneous Income $ 295 $ 833 $ (539) -65% $ 11,443 $ 5,833 $ 5,610 96% $ 10, Advertising Revenues $ 403,144 $ 7,167 $ 395, % $ 498,005 $ 50,167 $ 447, % $ 86, Investment/Interest Income (net) $ 96 $ 167 $ (70) -42% $ 654 $ 1,167 $ (513) -44% $ 2, Ad Valorum Income, net $ 139,309 $ 284,234 $ (144,926) -51% $ 3,348,783 $ 3,348,783 $ - 0% $ 3,410, FDOT Operating Grant $ - $ 142,567 $ (142,567) -100% $ 1,152,372 $ 997,967 $ 154,405 15% $ 1,710, Federal Operating Grant $ - $ 212,804 $ (212,804) -100% $ 63,151 $ 1,489,629, $ (1,426,478), -96% $ 2,553,650, 24 Charitable Contributions $ - $ - $ - 0% $ - $ - $ - 0% 25 Cost Recovery $ 33,413 $ - $ 33,413 0% $ 109,460 $ - $ 109,460 0% 26 Operating Assistance: 27 Bartow Exp, S.Fla. $ 14,000 $ 12,500 $ 1,500 12% $ 98,568 $ 87,500 $ 11,068 13% $ 150,000 Reserve $ 431,160 TOTAL REVENUES $ 787,253 $ 874,380 $ (87,127) -10% $ 6,789,138 $ 7,479,804 $ (690,667) -9% $ 10,923,720 ELIGIBLE EXPENSES: 32 Salaries $ 342,958 $ 444,853 $ (101,895) -23% $ 2,848,903 $ 3,113,973 $ (265,070) -9% $ 5,338, Employee Benefits $ 132,088 $ 172,843 $ (40,755) -24% $ 1,191,296 $ 1,209,903 $ (18,608) -2% $ 2,074, Advertising Fees - Admin $ 2,385 $ 330 $ 2, % $ 6,972 $ 2,310 $ 4, % $ 3, Professional & Technical Serv. $ 31,440 $ 28,751 $ 2,689 9% $ 159,081 $ 201,260 $ (42,179) -21% $ 345, Contract Maintenance Service $ 12,851 $ 7,733 $ 5,117 66% $ 51,628 $ 54,133 $ (2,506) -5% $ 92, Other Services $ 6,131 $ 12,379 $ (6,248) -50% $ 38,421 $ 86,654 $ (48,233) -56% $ 148, Fuel & Lubricants (net) $ 81,723 $ 119,917 $ (38,194) -32% $ 603,093 $ 839,417 $ (236,324) -28% $ 1,439, Freight $ (342) $ 208 $ (550) -264% $ 539 $ 1,458 $ (919) -63% $ 2, Repair & Maintenance Admin Bldg $ 169 $ 333 $ (165) -49% $ 2,942 $ 2,333 $ % $ 4, Repair & Maintenance Terminal $ - $ 150 $ (150) -100% $ - $ 1,050 $ (1,050) -100% $ 1, Materials & Supplies $ 61,738 $ 52,545 $ 9,193 17% $ 446,326 $ 367,812 $ 78,514 21% $ 630, Utilities/Telephone - Admin $ 7,474 $ 9,142 $ (1,667) -18% $ 80,426 $ 63,992 $ 16,435 26% $ 109, Physical Damage Insurance $ 2,140 $ 2,154 $ (14) -1% $ 15,474 $ 15,079 $ 395 3% $ 25, Liab & Prop Damage Insurance $ 18,016 $ 20,768 $ (2,753) -13% $ 141,666 $ 145,378 $ (3,712) -3% $ 249, Other Corporate Insurance $ - $ 57 $ (57) -100% $ - $ 397 $ (397) -100% $ Vehicle Licensing $ - $ - $ - 0% $ - $ - $ - 0% $ - 48 Dues & Subscriptions $ 3,617 $ 1,579 $ 2, % $ 21,087 $ 11,054 $ 10,032 91% $ 18, Education/Training/Meeting/Travel $ 3,879 $ 3,820 $ 60 2% $ 34,570 $ 26,737 $ 7,833 29% $ 45, Service Charges $ 1,033 $ 650 $ % $ 9,771 $ 4,550 $ 5, % $ 7, Office Expense $ 3,660 $ 1,637 $ 2, % $ 33,181 $ 11,462 $ 21, % $ 19, Advertising & Promotion $ - $ 1,667 $ (1,667) -100% $ 78,916 $ 11,667 $ 67, % $ 20, Miscellaneous Expenses $ - $ 7,210 $ (7,210) -100% $ 4,099 $ 50,467 $ (46,368) -92% $ 86, Property Appraiser/Tax Collector Comm $ 19,367 $ 21,583 $ (2,216) -10% $ 261,199 $ 151,083 $ 110,115 73% $ 259, PTA/Winter Haven Billable Expenses $ 2,318 $ - $ 2,318 0% $ 23,876 $ - $ 23,876 0% TOTAL ELIGIBLE EXPENSES: $ 732,645 $ 910,310 $ (177,665) -20% $ 6,053,466 $ 6,372,170 $ (318,704) -5% $ 10,923,720 NET REVENUES OVER (UNDER) EXPENSES $ 54,607 $ (35,930) $ 90, % $ 735,671 $ 1,107,634 $ (371,963) -34% $ - 6/4/2015 3:31 PM F:\ACCTG-FINANCE\AGENDA ITEMS-LAMTD BOD\BOARD F-S\Board Financial Statements14-15\07 Apr\Apr FY '15

23 BOARD OF DIRECTORS MEETING JUNE 10, 2015 AGENDA ITEM #5 (b) Agenda Item: Presenter: Recommended Action: Summary: National Transit Database Agreed Upon Procedures Report FYE September 30, 2014 David Persaud, Chief Financial Officer One of the requirements for submission of the annual National Transit Database ( NTD) Report is that an independent review of data and procedures be performed by a third party. The firm Crowe Horwath, LLP performed this review for the fiscal 2014 NTD Report. The review covers seven (7) aspects of the report, and is based upon FTA recommended procedures. The review of the 2014 submitted report revealed findings that are discussed in the attached report. The financial information that goes into the NTD report at September 30, 2014 should agree with the District s audited financial numbers. However, to meet the January 2015 deadline, the preliminary financial data was reported to the NTD causing some financial variances. The Finance department has implemented measures that will correct these problems for fiscal year ending September 30, Attachments: FY National Transit Database AUP Report

24 NATIONAL TRANSIT DATABASE REPORT AGREED-UPON PROCEDURES Year ended September 30, 2014

25 AGREED-UPON PROCEDURES Year ended September 30, 2014 CONTENTS REPORT OF INDEPENDENT ACCOUNTANTS ON APPLYING AGREED-UPON PROCEDURES ATTACHMENT A AGREED-UPON PROCEDURES

26 Crowe Horwath LLP Independent Member Crowe Horwath International REPORT OF INDEPENDENT ACCOUNTANTS ON APPLYING AGREED-UPON PROCEDURES Board of Directors Lakeland Area Mass Transit District Lakeland, Florida The Federal Transit Administration (FTA) has established the following standards with regard to the data reported for the Federal Funding Allocation Data (Total Operating Expense data on F-30, line 15, column e, Form S-10, lines 12, 15, 18, 20, column d, Total Actual Vehicle Revenue Mile, Total Actual Vehicle Revenue Hour, Total Unlinked Passenger Trip data and Passenger Mile Traveled data) in the Lakeland Area Mass Transit District s (LAMTD) annual National Transit Database (NTD) report): A system is in place and maintained for recording data in accordance with NTD definitions. The correct data are being measured and no systematic errors exist. A system is in place to record data on a continuing basis, and the data gathering is an ongoing effort. Source documents are available to support the reported data and are maintained for FTA review and audit for a minimum of three years following FTA's receipt of the NTD report. The data are fully documented and securely stored. A system of internal controls is in place to ensure the data collection process is accurate and that the recording system and reported comments are not altered. Documents are reviewed and signed by a supervisor, as required. The data collection methods are those suggested by FTA or otherwise meet FTA requirements. The deadhead miles, computed as the difference between the reported total actual vehicle miles data and the reported total actual vehicle revenue miles (VRM) data, appear to be accurate. Data are consistent with prior reporting periods and other facts known about the LAMTD s operations. We have applied the procedures to the Total Operating Expense data on F-30, line 15, column e, Form S- 10, lines 12, 15, 18, 20, column d, Total Actual Vehicle Revenue Mile, Total Actual Vehicle Revenue Hour, Total Unlinked Passenger Trip data and Passenger Mile Traveled data for the fiscal year ending September 30, Such procedures, which were agreed to and specified by FTA in the Declarations section of the 2014 Reporting Manual and were agreed to by LAMTD, were applied to assist you in evaluating whether LAMTD complied with the standards described in the first paragraph of this part and that the information included in the NTD report Federal Funding Allocation Statistics form (FFA-10) form for the fiscal year ending September 30, 2014 is presented in conformity with the requirements of the Uniform System of Accounts (USOA) and Records and Reporting System; Final Rule, as specified in 49 CFR Part 630, Federal Register, January 15, 1993 and as presented in the 2014 Reporting Manual. LAMTD management is responsible for the NTD report. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of those parties specified in this report. (Continued) 2.

27 Consequently, we make no representation regarding the sufficiency of the procedures described in Attachment A either for the purpose for which this report has been requested or for any other purpose. This report is intended solely for your information and for FTA and should not be used by those who did not participate in determining the procedures. The procedures were applied to each of the information systems used to develop the reported actual vehicle revenue miles (VRM), fixed guideway directional route miles (FG DRM), passenger miles and operating expenses (OE) of the LAMTD for the fiscal year ending September 30, 2014 for each of the following modes: Motor Bus directly operated Demand Response directly operated We were not engaged to, and did not conduct and examination, the objective of which would be the expression of an opinion on the Federal Funding Allocation Data (Total Operating Expense data on F-30, line 15, column e, Form S-10, lines 12, 15, 18, 20, column d, Total Actual Vehicle Revenue Mile, Total Actual Vehicle Revenue Hour, Total Unlinked Passenger Trip data and Passenger Mile Traveled data and Fixed Guideway when applicable). Accordingly, we do not express such an opinion. Also, we do not express an opinion on LAMTD s system of internal control taken as a whole. In performing the procedures, findings came to our attention that are required to be reported to you regarding the data reported for the Federal Funding Allocation Data (Total Operating Expense data on F- 30, line 15, column e, Form S-10, lines 12, 15, 18, 20, column d, Total Actual Vehicle Revenue Mile, Total Actual Vehicle Revenue Hour, Total Unlinked Passenger Trip data and Passenger Mile Traveled data) for the fiscal year ending September 30, 2014 which is presented in conformity with the requirements of the Uniform System of Accounts and Records and Reporting System; Final Rule, as specified in 49 CFR Part 630, Federal Register, January 15, 1993 and as presented in the 2014 Reporting Manual. Such findings are reported in Attachment A. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report relates only to the information described above, and does not extend to LAMTD s financial statements taken as a whole, or the information in LAMTD s NTD report other than the Federal funding allocation data (Total Operating Expense data on F- 30, line 15, column e, Form S-10, lines 12, 15, 18, 20, column d, Total Actual Vehicle Revenue Mile, Total Actual Vehicle Revenue Hour, Total Unlinked Passenger Trip data and Passenger Mile Traveled data), for any date or period. This report is intended solely for the information and use of the management of LAMTD and the FTA and is not intended to be and should not be used by anyone other than these specified parties. Lakeland, Florida May 13, 2015 Crowe Horwath LLP 3.

28 ATTACHMENT A AGREED-UPON PROCEDURES Year ended September 30, 2012 The procedures, to be applied to each applicable mode and type of service (directly operated and purchased transportation), are: 1) Based on the FTA suggested procedures (a and b) provided as context below, compare written or described procedures to 3 months of activity for compliance with NTD definitions and requirements set forth in 49 CFR Part 630, Federal Register, January 15, 1993 and as presented in the 2014 Reporting Manual. FTA Suggested Procedures: a. Obtain and read a copy of written procedures related to the system for reporting and maintaining data in accordance with the NTD requirements and definitions set forth in 49 CFR Part 630, Federal Register, January 15, 1993 and as presented in the 2014 Reporting Manual. If procedures are not written, discuss the procedures with the personnel assigned responsibility for supervising the NTD data preparation and maintenance. b. Discuss the procedures (written or informal) with the personnel assigned responsibility for supervising the preparation and maintenance of NTD data to determine: The extent to which the transit agency followed the procedures on a continuous basis, and Whether they believe such 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 2014 Reporting Manual. Results of the agreed-upon procedures: We obtained and read a copy of the written procedures. We discussed the procedures with the personnel assigned responsibility for supervising the preparation and maintenance of the NTD data and we agreed three months (April 2014, March 2014, and May 2014) of reporting activity used for NTD reporting to identify that the transit agency followed the procedures on a continuous basis and that their 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 2014 Reporting Manual. 2) Based on the FTA suggested procedures (c and d) provided as context below, for each type of source document supporting the NTD report, which is required to be maintained for 3 years, determine whether the documents exist. Documents may include information supporting actual vehicle revenue miles, passenger miles, fixed guideway directional route miles, operating expenses and contracts for purchased transportation services. FTA Suggested Procedures: c. Inquire of same personnel concerning the retention policy that is followed by the transit agency with respect to source documents supporting the NTD data, Total Modal Operating Expenses data (F- 30, line 15, column e), Actual Vehicle Revenue Mile and Passenger Miles Traveled (S-10, lines 12 and 20, column d). d. Based on a description of the transit agency s procedures obtained in items a and b above, identify all the source documents which are to be retained by the transit agency for a minimum of three years. For each type of source document, select three months out of the year and determine whether the document exists for each of these periods. (Continued) 4.

29 ATTACHMENT A AGREED-UPON PROCEDURES Year ended September 30, 2012 Results of the agreed-upon procedures: We inquired of the personnel assigned responsibility for supervising the preparation and maintenance of the NTD data for the document retention policy that is followed by the transit agency and we selected three months (October, May, and September) and observed that original source documents were maintained for each of the previous three fiscal years (2012, 2013, and 2014). 3) Based on the FTA suggested procedures (e and f) provided as context below, select a sample of 12 source documents and determine whether supervisors signatures are present as required by the system of internal controls. Documents may include information supporting actual vehicle revenue miles, passenger miles, fixed guideway directional route miles, operating expenses and contracts for purchased transportation services. FTA Suggested Procedures: e. Discuss the system of internal controls with the person responsible for supervising and maintaining the NTD data. Inquire whether individuals, independent of the individuals preparing source documents and posting data summaries, review the source documents and data summaries for completeness, accuracy and reasonableness and how often such reviews are performed. f. Select a random sample of the source documents and determine whether supervisors' signatures are present as required by the system of internal controls. If supervisors' signatures are not required, inquire how the supervisors' reviews are documented. Results of the agreed-upon procedures: We discussed the system of internal controls with the people responsible for supervising and maintaining the NTD data and inquired of the individuals independence with regard to the preparation of the source documents and posting summaries and review of source documents. The individuals are separate from people preparing the source documents and posting summaries and review of source documents and per inquiry we were informed that the individuals are independent. During our testing of 12 randomly selected source documents, we noted that demand response daily reports do not contain documented review. Daily reports for bus did not contain documentation of being reviewed; however this information is aggregated into monthly variance reports that are documented as reviewed by the operations and maintenance departments and we did obtain the monthly summaries where the source documents are aggregated. 4) Based on the FTA suggested procedure (g) provided as context below, verify the arithmetical accuracy of worksheets used in preparation of the final data that are transcribed onto the Federal Funding Allocation Statistics form. FTA Suggested Procedures: g. Obtain the worksheets utilized by the transit agency to prepare the final data that are transcribed onto the Federal Funding Allocation Statistics form. Compare the periodic data included on the worksheets to the periodic summaries prepared by the transit agency. Test the arithmetical accuracy of the summarizations. (Continued) 5.

30 ATTACHMENT A AGREED-UPON PROCEDURES Year ended September 30, 2012 Results of the agreed-upon procedures: We obtained the worksheets and agreed the periodic data included on the worksheets to the periodic summaries prepared by the transit agency containing total operating expenses; total actual vehicle revenue miles, total actual vehicle revenue hours, total unlinked passenger trip data, and passenger mile traveled data, tested the arithmetical accuracy, and agreed them to the FFA-10 forms. We noted that the amount reported as total expenditures for Motorbus and Demand Response per the supporting worksheet did not agree to the NTD report by $19,314 not including Depreciation of $1,156,929 which was not included on the NTD report, see below for a detail of the variances noted on each form: On Form F-10 Source of Funds Funds Expenses and Funds Earned, we noted the following discrepancies: Park and Ride, Auxillary Funds, Non-Transportation, Other was understated by $165,514. On Form F-40 Operating Expense Summary, we noted the following discrepancies: Fringe Benefits was overstated by $122, Services was overstated by $31,157, Miscellaneous was understated by $2,021, Other Materials and Supplies was understated by $9,698, and Depreciation was understated by $1,156,929 On Form S-10 Service Non-Rail we noted that the following discrepancies for Demand Response: Vehicle miles was understated by 53 miles for Total Vehicle Revenue Miles was understated by 45 miles for total Vehicle hours was understated by 7 hours for Total Vehicle Revenue Hours was understated by 6 hours in Total Unlinked Passenger Trips was understated by 13 trips in Total Passenger miles was understated by 48 miles in Total 5) Based on the FTA suggested procedures (h, i, j and k) provided as context below, Determine that LAMTD uses an approved FTA statistical sampling method prescribed by FTA Circulars or an alternative sampling process approved by a licensed statistician. Determine eligibility for periodic sampling on a 3 year cycle or annual cycle based on criteria in suggested procedure (i) below. Determine that LAMTD followed the stated sampling procedure by examining sampling population and selection process during the year. Select a random sample of 12 source documents for accumulating passenger mile data and determine that they are complete (all required data are recorded) and that the computations are arithmetically accurate. Documents may include information supporting actual vehicle revenue miles, passenger miles, fixed guideway directional route miles, operating expenses and contracts for purchased transportation services. Select a random sample of 3 accumulation periods and re-compute the accumulations for each of the selected periods. List the accumulation periods that were verified. Verify the arithmetical accuracy of the summarization. (Continued) 6.

31 ATTACHMENT A AGREED-UPON PROCEDURES Year ended September 30, 2012 FTA Suggested Procedures: h. Discuss the transit agency's procedure for accumulating and recording passenger miles traveled (PMT) data in accordance with NTD requirements with transit agency staff. Inquire whether the procedure used is (1) a 100% count of actual PMT or (2) an estimate of PMT based on statistical sampling meeting FTA's 95% confidence and ±10% precision requirements. If the transit agency conducts a statistical sample for estimating PMT inquire whether the sampling procedure is (1) one of the two procedures suggested by FTA and described in FTA Circulars A or A; or (2) an alternative sampling procedure if the transit agency uses an alternative sampling procedure, inquire whether the procedure has been approved by FTA or whether a qualified statistician has determined that the procedure meets FTA's statistical requirements. Note as a negative finding in the report use of an alternative sampling procedure that has not been approved in writing by a qualified statistician. i. Discuss with transit agency staff (the accountant may wish to list the titles of the persons interviewed) the transit agency's eligibility to conduct statistical sampling for PMT data every third year. Determine whether the transit agency meets one of the three criteria that allow transit agencies to conduct statistical samples for accumulating PMT data every third year rather than annually. Specifically: 1. According to the 2000 Census, the public transit agency serves an UZA of less than 500,000 population. 2. The public transit agency directly operates fewer than 100 revenue vehicles in all modes in annual maximum revenue service (VOMS) (in any size urbanized area). 3. The service is purchased from a seller operating fewer than 100 revenue vehicles in VOMS, and is included in the transit agency's NTD report. For transit agencies that meet one of the above criteria, review the NTD documentation for the most recent mandatory sampling year (2011) and determine that statistical sampling was conducted and meets the 95% confidence and +10% precision requirements. Determine how the transit agency estimated annual PMT for the current report year. j. Obtain a description of the sampling procedure for estimation of PMT data used by the transit agency. Obtain a copy of the transit agency's working papers or methodology used to select the actual sample of runs for recording PMT data. If the average trip length was used, determine that the universe of runs was used as the sampling frame. Determine that the methodology to select specific runs from the universe resulted in a random selection of runs. If a selected sample run was missed, determine that a replacement sample run was randomly selected. Determine that the transit agency followed the stated sampling procedure. k. Select a random sample of the source documents for accumulating passenger mile data and determine that they are complete (all required data are recorded) and that the computations are accurate. Select a random sample of the accumulation periods and recompute the accumulations for each of the selected periods. List the accumulation periods that were tested. Test the arithmetical accuracy of the summarization. (Continued) 7.

32 ATTACHMENT A AGREED-UPON PROCEDURES Year ended September 30, 2012 Results of the agreed-upon procedures: We obtained the transit agency s procedure for accumulating and recording passenger miles traveled (PMT) data noting that for each of the modes operated the transit agency utilizes an approved FTA statistical sampling method as prescribed by FTA Circulars or an alternative sampling process approved by a licensed statistician. The transit agency utilizes UMTA Circular C A for MB/DO mode. The transit agency utilizes a sampling plan for MB/DO mode prepared by a licensed statistician with a precision of 10% for a 95% confidence level. The transit agency utilizes a 100% count for DR mode. We discussed with the Controller that the transit agency is eligible to conduct statistical sampling for passenger mile (PM) every third year for Motorbus. The transit agency is eligible for periodic sampling on a 3 year cycle because it serves an urbanized area with a population of less than 500,000 and operates fewer than 100 revenue vehicles in all modes in annual maximum revenue service. We inspected the documentation for the most recent mandatory sampling year and identified that statistical sampling was conducted. We identified the universe of runs used as the sampling frame and we identified that the methodology used to select specific runs from the universe resulted in a random selection. We noted the following: o For the months of October 2013, January 2014, February 2014, and July 2014, LAMTD sampled 13, 10, 13, and 12 trips, respectively. The minimum sampling requirement was 14 trips per month per the Qualified Statistician. We selected a random sample of 12 source documents for accumulating passenger mile data for both Motorbus and Demand Response and noted that they are complete (all required data are recorded) and that the computations were arithmetically accurate. We selected a random sample of three monthly accumulations and the annual accumulation. We recomputed the accumulation periods without exception. We verified the arithmetical accuracy of the summarization and noted no errors. We noted the Demand Response only has an annual accumulation. We obtained that annual accumulation, recalculated without exception, verified the arithmetical accuracy of the summarization, and noted no errors. 6) Based on the FTA suggested procedures (l, m and n) provided as context below, If applicable, select a random sample of 3 source documents used to record charter and school bus mileage and verify the arithmetical accuracy of the computations. If actual VRMs are calculated from vehicle logs, select a random sample of 12 vehicle logs across modes and determine that the deadhead mileage has been correctly computed in accordance with FTA s definitions on accounting for miles and hours. If actual VRMs are calculated from schedules, select a random sample of 12 days that service is operated and re-compute the daily total of missed trips and missed VRMs. (Continued) 8.