MARATHON COUNTY TRANSPORTATION COORDINATING COMMITTEE AGENDA

MARATHON COUNTY TRANSPORTATION COORDINATING COMMITTEE AGENDA February 20, 2019 3:00 p.m. Large Conference Room 210 River Drive, Wausau, WI Marathon County Mission Statement: Marathon County Government serves people by leading, coordinating, and providing county, regional, and statewide initiatives. It directly or in cooperation with other public and private partners provides services and creates opportunities that make Marathon County and the surrounding area a preferred place to live, work, visit, and do business. (Last updated: 12/20/05) Purpose/Mission Statement: To coordinate the county s specialized transportation. Members: Karen Kellbach, Chair, John Durham, Vice-Chair, Jeff Johnson, Tim Buttke, Ka Lo, Romey Wagner, Greg Seubert, Mai Ger Moua, Kathi Zoern 1. Call to Order 2. Public Comment 3. Approve Minutes of the November 14, 2018 Meeting 4. Educational Presentations/Outcome Monitoring Reports and Possible Action A. Financial and Service Delivery Report North Central Health Care B. Financial and Service Delivery Report Metro Ride C. Citizen s Transit Advisory Committee (CTAC) Update 5. Policy Issues Discussion and Committee Determination to the Health and Human Services Committee for its Consideration and Possible Action A. 2019 85.21 Memorandum of Understanding B. Use of Trust Fund for Vehicle Repairs - North Central Health Care C. Potential Social Rides with 85.21 Grant Funds - North Central Health Care 6. Next Meeting Time, Location, Agenda Items: 7. Adjourn. Any person planning to attend this meeting who needs some type of special accommodation in order to participate should call the County Clerk s Office at 715-261-1500 or e-mail infomarathon@mail.co.marathon.wi.us one business day before the meeting. SIGNED FAED TO: Presiding Officer or Designee News Dept. at Daily Herald (848-9361), City Pages (848-5887), Midwest Radio Group (848-3158), TPP Printing (715 223-3505) NOTICE POSTED AT COURTHOUSE: CenterState Marketplace (715-446-2370) Date: 02/13/2019 Date: Time: 12:00 PM Time: a.m. / p.m. By: BI By: Date/Time/By:

Transportation Coordinating Committee Minutes Wednesday, November 14, 2018 Large Conference Room 210 River Drive, Wausau, WI Attendance: Present Absent Karen Kellbach John Durham Tim Buttke Jeff Johnson Ka Lo Romey Wagner Greg Seubert MaiGer Moua (excused) Kathi Zoern Also Present: Dave Mack, Andrew Lynch, Brenda Iczkowski Conservation, Planning, and Zoning (CPZ); Dean Verhein Opportunity, Inc. 1. Call to Order The agenda being properly posted and the presence of a quorum, the meeting was called to order by Chair Kellbach on November 14, 2018, at 3:05 p.m. 2. Public Comments NONE 3. Approve Minutes of the October 31, 2018 Meeting Action: MOTION / SECOND BY DURHAM / JOHNSON TO APPROVE THE MINUTES OF THE OCTOBER 31, 2018, MEETING AS DISTRIBUTED. MOTION CARRIED BY VOICE VOTE, NO DISSENT. 4. 85.21 ELDERLY AND DISABLES TRANSPORTATION GRANT APPLICATION- PUBLIC HEARING Chairperson Kellbach opened the hearing at 3:05 pm. No public in attendance and no public comment. Meeting closed at 3:06pm 5. Educational Presentations/ outcome Monitoring Reports and Possible Action A. Mid-Year Financial and Service Delivery Report NCHC Discussion: Mackenzie shared the report. Trips in October were 882, up from previous months, but down from budgeted amount. The expenses were $235,000 year to date with grant funds having a remainder of $2,000 left from the 85.21 grant fund. North Central Health Care (NCHC) has $42,000 left for the year budgeted if the grant funds are used. NCHC surveyed individuals who used the program throughout the year with about 50-100 sent out each quarter. The return rate was 61% for the 1 st quarter having an 86% rate of excellent, 2 nd quarter was 67% return rate with 79% excellent and 3 rd quarter was 74% return rate with 95% excellent. Also included in the packet was a draft survey on why the services haven t been used by registered clients. Action: NONE NEEDED AT THIS TIME. Follow through: NCHC staff will continue to inform the committee regarding its services and financial information. B. Mid-Year Financial and Service Delivery Report Metro Ride Discussion: Seubert distributed the operation reports for the period ending October 31, 2018. Paratransit are at 62% with expenses being 70% of the budget and revenues being at 74%. The cost per trip is at $48.32. Action: FOR INFORMATIONAL PURPOSES ONLY. Follow through: Metro Ride staff will continue to inform the committee regarding its services and financial information. C. Citizen s Transit Advisory Committee (CTAC) Update

Transportation Coordinating Committee November 14, 2018 Discussion: Included in the packet was the CTAC application. Lynch shared that recruiting is currently being held with 5 applications to date. Staff is possibly going to have more outreach to have more applications for review. Action: FOR INFORMATIONAL PURPOSES ONLY. Follow through: STAFF TO OUTREACH FOR MORE APPLICATIONS. 6. Policy Issues Discussion and Committee Determination to the Health and Human Services Committee for its Consideration and Possible Action A. 2019 85.21 Elderly and Disabled Transportation Grant Application Discussion: Mack summarized the application that was included in the packet. The process of the approval of the 2019 85.21 Elderly and Disabled Transportation Grant Application will be sent to health and human services committee and then county board then to be submitted to WisDOT. The changes that occurred in the application since the draft was in the review stage were clarification on mileage of the vehicle used by Metro Ride and NCHC. Added to the application was the use of the trust funds to be used for security cameras for NCHC and shelters for Metro Ride. Currently in the Wausau area there are 7 shelters that were installed in the 1980s and not ADA compliant. Action: MOTION / SECOND BY WAGNER/JOHNSON TO APPROVE THE 2019 85.21 ELDERLY AND DISABLED TRANSPORTATION GRANT APPLICATION WITH THE MENTIONED ADDITIONS. MOTION CARRIED BY VOICE VOTE, NO DISSENT. Follow through: Staff will provide the H&HS Committee with the application for their approval. B. Structure of Potential Social Rides with 85.21 Grant Funds Discussion: Mackenzie shared information on the potential of social rides. As of October 2018 there is about $40,000 in surplus with the $40.00 cost per ride there could be 100 one way rides a month or 50 two way rides. Approximately 150-200 individuals contact NCHC a month for rides. Action: NONE NEEDED AT THIS TIME. Follow through: Staff to bring more information to the January meeting with a possible 3 month pilot program to investigate the ability to provide social rides with the funds. 7. Meeting Time, Location, Agenda Items: Action: CONSENSUS REACHED THAT THE NET MEETING WILL BE SCHEDULED JANUARY 16, 2019 AT 3:00 PM IN THE LARGE CONFERENCE ROOM, 210 RIVER DR., WAUSAU, WI, 54403. Follow Through: 8. Adjourn Action: There being no further business to discuss, MOTION / SECOND BY WAGNER / BUTTKE TO ADJOURN THE MEETING AT 4:05 PM. MOTION CARRIED BY VOICE VOTE, NO DISSENT. Submitted by: David Mack DM: BI February 13, 2019 O:\PLDATA\Transportation\2018\November\TRAN_20181114_Minutes.doc 2

North Central Health Care Analysis of Demand Transportation 2019 JANUARY 2019 Year-to-Date Annual 2019 Actual Budget Variance Actual Budget Variance Budget Revenue: Client Revenue $4,166 $2,458 $1,708 $4,166 $2,458 $1,708 $29,500 85.21 Grant Funding $23,082 $19,792 $3,290 $23,082 $19,792 $3,290 $237,500 Contracted Revenue $8,051 $14,167 ($6,116) $8,051 $14,167 ($6,116) $170,000 Other $167 $103 $64 $167 $103 $64 $1,235 Total Revenue $35,466 $36,520 ($1,054) $35,466 $36,520 ($1,054) $438,235 Expenses: Salaries $11,642 $11,664 ($22) $11,642 $11,664 ($22) $139,962 Benefits $4,353 $4,332 $21 $4,353 $4,332 $21 $51,988 Volunteer Drivers $10,328 $12,500 ($2,172) $10,328 $12,500 ($2,172) $150,000 Contract Services $0 $250 ($250) $0 $250 ($250) $3,000 Other $1,996 $2,859 ($863) $1,996 $2,859 ($863) $34,307 Indirect Expenses $3,606 $4,915 ($1,309) $3,606 $4,915 ($1,309) $58,978 Total Expenses $31,925 $36,520 ($4,595) $31,925 $36,520 ($4,595) $438,235 Excess Revenue / (Expense) $3,541 $0 $3,541 $3,541 $0 $3,541 $0 Total Trips 964 1142 964 1,142 13,700 Cost Per Trip $33.12 $31.99 $33.12 $31.99

METRO RIDE PARATRANSIT OPERATIONS REPORT For the Period Ending December 31, 2018 100.00% 2018 2018 Expenses State Budget Year to Date % of Budget % of Total Wages and Benefits 164,473.59 133,043.51 80.89% Contractual Services 6,481.94 6,115.12 94.34% Supplies and Expense 13,983.44 13,250.40 94.76% Insurance 11,262.01 13,781.44 122.37% Total Paratransit Expense 196,200.98 166,190.47 84.70% Passenger Revenue 8,606.25 7,713.25 89.62% Net Expense 187,594.73 158,477.22 84.48% Trip Purpose Medical 1,760 51.07% Employment 347 10.07% Nutrition 146 4.24% Education/Training 4 0.12% Social/Recreational 1,189 34.50% Shopping/Personal Business 0 0.00% Other 0 0.00% Total Trips 4,590 3,446 75.08% Rides / Day 18 14.31 79.50% Mobility Status Ambulatory 2,160 62.68% Non Ambulatory 1,286 37.32% 3,446 Trip Changes No Shows 21 0.58% Cancellations 157 4.33% Missed Trips 0 0.00% Late Trips 0 0.00% Miles and Hours of Operation Total Service Miles 29,789.10 19,651.00 65.97% Total Service Hours 3,213.00 2,058.33 64.06% Miles/Trip 6.49 5.70 Hours/Trip 0.70 0.60 Performance Measures On Time Performance 100.00% Cost / Trip $48.23 Comments Metro Ride provided 3,646 paratransit rides in 2018, which was nearly identical to 2017 ridership, but about 25% below budget estimates. Overall program expenses were 85% of budget, largely due to savings on labor. Metro Ride has requested $51,566 of the $70,244 s85.21 funds budgeted.

MEMORANDUM OF UNDERSTANDING BETWEEN MARATHON COUNTY AND NORTH CENTRAL HEALTH CARE AND THE WAUSAU AREA TRANSIT SYSTEM FOR SPECIALIZED TRANSPORTATION ASSISTANCE This Memorandum of Understanding hereinafter referred to as the AGREEMENT is made and entered into between Marathon County, hereinafter referred to as the COUNTY and the North Central Health Care, hereinafter referred to as NCHC and the Wausau Area Transit System, d/b/a Metro Ride, hereinafter referred to as METRO RIDE. O:\PLDATA\Transportation\MOU\2019\2019County-NCHC-WATS_MOU.docx February 12, 2019 RECITALS WHEREAS, s.85.21 Wis. Stats., authorizes a program of state financial assistance to counties for specialized transportation; and, WHEREAS, s.20.395(1 )(cr), Wis. Stats., appropriates funds for this assistance program; and, WHEREAS, such funds are made available to each county of Wisconsin based upon the ratio of the number of elderly and disabled persons residing in each county bears to the total number of elderly and disabled persons residing in the state, but limited so that no county receives less than a minimum base amount; and, WHEREAS, the COUNTY has applied to the WisDOT for its proportionate share; and, NOW THEREFORE, the parties agree as follows: SECTION I: TERM The term of this AGREEMENT shall extend from January 1, 2019 through December 31, 2019. The conditions established shall remain in effect until they are terminated or amended. SECTION II: PAYMENT BY THE COUNTY The COUNTY will receive $328,988 from the State and with $65,798 as the local match, the total program funds available is $394,786. The funds will be distributed as follows: NCHC $285,236 (including local match) to implement its portion of the elderly and disabled County Transportation Program; METRO RIDE $78,520 (including local match) to implement its portion of elderly and disabled transportation in its Wausau Metro area; The County Conservation, Planning and Zoning (CPZ) Department $31,030 (including local match) for administering the grant program for Marathon County. The NCHC and Metro Ride will submit semiannual invoices to the CPZ by August 15, 2019 and January 15, 2020 to be processed for payment from CPZ separately. 1

O:\PLDATA\Transportation\MOU\2019\2019County-NCHC-WATS_MOU.docx February 12, 2019 SECTION III: RESPONSIBILITIES A. NCHC and Metro Ride agree to undertake and complete the transportation project(s) as described in the 2019 85.21 grant application to WisDOT, which is hereby incorporated by reference into this agreement as Attachment I. The COUNTY may amend its application during the effective period of this AGREEMENT with the WisDOT s and NCHC s and Metro Ride s concurrence. B. NCHC and Metro Ride agree that it will comply with the Americans with Disabilities Act (ADA) of 1990 and all U.S. Department of Transportation regulations relating to enforcement of that Act. C. The COUNTY assures at least $65,798 to match the state assistance it receives under this AGREEMENT will be available. No in-kind services, no federal or state categorical financial aids and no passenger revenue shall be allowed as part of the COUNTY match. D. NCHC and Metro Ride agree to expend on the projects described in the COUNTY 85.21 grant application an amount from its appropriated match equal to 20% multiplied by the amount of aid under this Agreement that has been expended (For example, the COUNTY match shall be 20% of grant funds actually expended by NCHC and the City of Wausau will match the 20% expended by Metro Ride during the term of this Agreement). E. NCHC and Metro Ride assure that it will use the state assistance granted under this AGREEMENT and its appropriated match only to assist specialized transportation services outlined in the 85.21 grant application. These services should be designed to primarily serve elderly and disabled individuals. If excess capacity is available on these services, NCHC and Metro Ride may make this capacity available to persons who are neither elderly nor disabled. F. Equipment purchased with state assistance under this AGREEMENT must be used in the performance of specialized transportation services for the duration of its useful life. NCHC and Metro Ride shall reimburse the COUNTY for the state s share of the value of such equipment, if it is sold or removed from specialized transportation service prior to the end of its useful life, unless the proceeds are spent for replacement equipment or for transportation services described in the COUNTY S current, future or amended application. SECTION IV: PROGRAM INCOME Program income is the gross income earned from the transportation services receiving assistance under this Agreement. Program income includes passenger donations, fares and co-payments. Program income earned must be used to offset expenses incurred in transportation activities receiving assistance under this Agreement. If revenue for other purposes is solicited from passengers in the course of transportation activities, the solicitation must explicitly state the intended use of the revenue. SECTION V: ALLOWABLE COSTS FOR CURRENT COUNTY POLICY Expenditures shall be reimbursable from the assistance under this Agreement if they meet all of the requirements set forth below. They must: A. Be made in conformance with the COUNTY s 85.21 grant application and all other provisions of this Agreement; 2

B. Be necessary in order to accomplish the projects described in the COUNTY s 85.21 grant application; C. Be reasonable in amounts for the goods or services purchased; D. Be actual net costs (i.e., the price paid minus any refunds, rebates, or other items of value which have the effect of reducing the cost actually incurred); E. Be made for work performed or materials, supplies or equipment acquired during the effective period of this AGREEMENT; F. Be in conformance with the cost standards set forth in the Attachment I to this AGREEMENT and; G. Be satisfactorily documented and be treated uniformly and consistently. SECTION VI: STATE AID BALANCE NCHC and Metro Ride agree to refund to the COUNTY the balance of state aid received in 2019 under Section II that has not been expended. Such a refund shall be made no later than March 31, 2020. SECTION VII: RECORDS AND AUDITS A. The COUNTY and any organizations (i.e. NCHC and Metro Ride) to which it gives its financial assistance under this AGREEMENT shall establish and maintain accounts for the specialized transportation services receiving assistance under this AGREEMENT. The accounts may be separate or parts of current accounting systems. If the transportation services are integrated with non-transportation activities, the accounts shall distinguish the costs and revenues attributable to the transportation activity from those of other activities. Such accounts shall cover the transportation activity throughout the effective period of this AGREEMENT. B. All costs charged to the assistance covered by this AGREEMENT shall be supported by properly executed payrolls, time records, invoices, contracts or vouchers indicating the nature and propriety of the charges. C. The accounts and records as required above shall be retained for a period of three years and shall be available upon request to the COUNTY, its officials, employees or designees for inspection and audit purposes. D. NCHC and Metro Ride shall have a single, organization-wide financial and compliance audit performed by a qualified independent auditor if required to do so under federal law and regulations. (See federal Circular No. A-128, Section 4.) E. This audit shall be performed in accordance with federal Circular A-128 issued by the federal Office of Management and Budget (OMB) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration (DOA). Selected state programs will be included in the scope of the single organization-wide financial and compliance audit. O:\PLDATA\Transportation\MOU\2019\2019County-NCHC-WATS_MOU.docx February 12, 2019 3

SECTION VIII: REPORTING REQUIREMENTS A. NCHC and Metro Ride shall submit quarterly financial reports to the COUNTY using forms supplied by the WisDOT. The reports shall be submitted within one month following the end of each quarter. The fourth quarter report for the year is due by January 31, 2020. B. NCHC and Metro Ride shall also submit an annual report for each of the transportation projects receiving assistance under this AGREEMENT using forms supplied by the WisDOT. The annual report shall be due on or before March 30, 2020 SECTION I: THIRD-PARTY CONTRACTS NCHC and Metro Ride may not use the aids under this AGREEMENT to purchase service from, or make grants to, any third party without a contract, agreement, purchase-of-service order or other legal equivalent. A third-party contract for transportation services purchased with allocated aids shall, at least once every 5 years, be awarded through a competitive procurement process when the total amount of the contract is $25,000 or more. Third-party contracts, agreements or purchase-of-service orders shall be available for inspection by the COUNTY, its officials, employees or designees upon request. SECTION : TERMINATION A. Voluntary termination. NCHC and Metro Ride may terminate aid allocated under this AGREEMENT for any reason pursuant to the notice provisions set forth below. B. Involuntary termination. The COUNTY may terminate the aid allocated under this AGREEMENT at any time that it determines that the purpose of the assistance program, as expressed in s.85.21(1), Wis. Stats., is not being fulfilled. Failure of NCHC and Metro Ride to comply with the terms and conditions of this AGREEMENT or with the provisions of s.85.21, Wis. Stats. and Chapter TRANS 1, Wis. Admin. Code shall be considered evidence of failure to fulfill the purpose of the assistance program. The COUNTY may also terminate the aid allocated under this AGREEMENT by formal action of its Board of Supervisors. C. In the event that the aid allocated under this AGREEMENT is terminated by any party, the COUNTY agrees to reimburse NCHC and/or Metro Ride for the state share of eligible costs incurred prior to the termination date. The COUNTY shall reallocate the balance of state aid allocated under this AGREEMENT that has not been spent to the other party. Notwithstanding any other provision of this AGREEMENT, NCHC and/or Metro Ride shall refund any state assistance received under this Agreement that has not been spent or retained in full accordance with this AGREEMENT; s.85.21 Wis. Stats.; and any applicable administrative rule. D. In the event that any party terminates the arrangement by which COUNTY holds unspent state aid in trust, COUNTY shall refund to the WisDOT the balance of aid held in trust as well as any accumulated interest. E. All parties agree that a notice of intent to terminate shall be made by return- receipt certified mail at least 90 days prior to the proposed termination date. O:\PLDATA\Transportation\MOU\2019\2019County-NCHC-WATS_MOU.docx February 12, 2019 4

SECTION I: COUNTY TRANSPORTATION PROGRAM Under the terms of this AGREEMENT, NCHC agrees to act as the COUNTY s agent in providing demand responsive transportation services for the COUNTY. NCHC and Metro Ride will provide demand responsive transportation services in conformance and compliance with all items set forth in this AGREEMENT. SECTION II: INSURANCE/INDEMNITY A. NCHC and Metro Ride agree to provide insurance for workers' compensation, general liability, and property damage for claims or losses which may arise as a result of the provision of specialized transportation services outlined in this agreement. B. NCHC and Metro Ride hereby agree to release, indemnify, defend and hold harmless Marathon County, its officials, officers, employees and agents from and against all judgments, damages, penalties, losses, costs, claims, expenses, suits, demands, debts, actions and/or causes of action of any type or nature whatsoever, including actual and reasonable attorney s fees, which may be sustained or to which they may be exposed, directly or indirectly, by reason of personal injury, death, property damage, or other liability, alleged or proven, resulting from or arising out of the provision of specialized transportation services under this agreement by NCHC and Metro Ride, its officers, officials, employees, agents, subcontractors or assigns. Marathon County does not waive, and specifically reserves, its right to assert any and all affirmative defenses and limitations of liability as specifically set forth in Wisconsin Statutes, Chapter 893 and related statutes. This AGREEMENT shall become effective upon its complete execution by the COUNTY, NCHC and Metro Ride. METRO RIDE/CITY OF WAUSAU By Mayor of Wausau Name Date COUNTY OF MARATHON By County Administrator Name Date NORTH CENTRAL HEALTH CARE By NCHC CEO Name Date 5 O:\PLDATA\Transportation\MOU\2019\2019County-NCHC-WATS_MOU.docx February 12, 2019

APPENDI C TRUST FUNDS In accordance with Trans Rule 1.05(2), A county may retain and hold in trust all or part of the allocated aid which it receives in 1983 and subsequent years for the purchase or maintenance of transportation equipment. Counties with trust arrangements are required to follow specific guidelines governing management and use of trust funds: 1. A county board of supervisors must authorize the establishment of this fund in the form of a board resolution and must be submitted to WisDOT for approval in addition to a spending plan. 2. Expenditures of aid from a county's trust fund shall be made according to a plan approved by the department. A county's plan for the use of its trust fund shall indicate for what purpose the fund is being accumulated. A plan may be amended with the department's approval at any time. 3. Aid may be held in trust only for the purpose of acquiring or maintaining transportation equipment used in services covered by this chapter. 4. All of the assets must be expended and a county may not establish a permanent minimum balance. 5. Balance may not exceed an average daily balance on a quarterly basis of $80,000. 6. Counties shall maintain records showing the dates and amounts of deposits to the trust fund; the dates, amounts and purposes of expenditures from the fund; and interest earned by the fund. Counties with established 85.21 trust funds must review and update spend plans at least annually. This is required as part of the Annual Financial Report submitted for this grant program. Counties will also estimate in their 2019 budget the amount of 2019 aid that will be added to their trust fund account. APPROVED ARRANGEMENTS The balance of a county s allocation that is not spent in a given year may be saved by a county under an approved trust arrangement, and funds held in trust may be used in future years for the purchase or maintenance of capital equipment used in its specialized transit program. A county must complete a plan for all expenditures from aids held in trust as part of its annual application. 2019 Application Guidelines for Specialized Transit s.85.21 Program. 23

GENERAL INFORMATION ON AIDS HELD IN TRUST ALLOWABLE USES Per Trans 1, Wis. Admin., a county may use the aid that it holds in trust for purchasing or maintaining capital equipment used in its specialized transit program. All such expenditures must conform to the county s Department-approved trust fund plan which lists specific expenses to be incurred. MANAGEMENT OF AIDS HELD IN TRUST Counties may elect but are not required to hold any state aid in trust. If a county wishes to hold any aid in trust, it must be authorized to do so by resolution of its Board of Supervisors. No other organization but a county may hold 85.21 aids in trust. A county may hold in trust either part or all of its allocation from a given year. However, the trust fund balance is subject to certain constraints: 1. It must be consistent with the county s latest trust fund plan (i.e., the county may not hold more state aid in trust than it needs to purchase the goods contained in its plan) 2. A county cannot hold a permanent amount of state aid in trust and spend only the interest earned; a county s trust plan must call for the expenditure of all of the funds held in trust. The Department suggests planning for funds expenditures over a three-year span. 3. It may not exceed $80,000. The Wisconsin Department of Transportation may require return of any balance exceeding this allowance. Although a county does not need to physically segregate aids held in trust from other cash assets, it must account for the aids separately from other funds. It may also invest the aids either separately or pooled with other funds, but the interest earned by the aids must be added to the aids held in trust so as to further its specialized transportation service objectives. When state aid is pooled with other funds for investment purposes, the interest earned by the aid must be added at least annually to the trust fund. The annual interest earned by state aid in a pooled investment is to be computed from the average annual rate of return from all the invested funds and the average monthly balance of aid held in trust during the year. Neither state law nor administrative rule specifies a term for funds held in trust, 2019 Application Guidelines for Specialized Transit s.85.21 Program. 24

however, the Department suggests counties develop a plan to spend funds held in trust over a three-year span. A county may choose to set a term at the end of which the fund must be reauthorized or unspent aid must be refunded to WisDOT. If no term is established, then the trust fund may continue indefinitely or until it is terminated. The Department does not require counties to name or appoint specific individuals, agencies, or committees to handle specific trust fund management responsibilities (e.g., approval of additions and expenditures). However, a county may at its discretion appoint such a person or group. Such an appointment should be included in the county board s authorizing resolution. Counties must keep records of all aids held in trust, to include the dates and amounts of all additions to a trust fund (including interest); dates, amounts and purpose of expenditures from the fund; and the fund balance. These records serve as the basis for trust fund information submitted to the Department in annual financial reports. Trust arrangements may be terminated by a county or by the Department. Upon termination, the county must refund the balance of unspent funds to the Department. A county may also be required to refund expenditures for items that are not included in a plan approved by the Department. LOCAL MATCH A county must appropriate a local share equal to 20 percent of the amount of annual state aid regardless of how much of the state aid ultimately is placed in trust. Furthermore, the county must spend all of the appropriated local match in order to hold in trust whatever remains unspent and unencumbered from its allocated aid. This means that: only state funds are to be held in trust; and when a county makes an expenditure from its trust account, no local match is required, since the matching share for this aid was spent in the year that the aid was placed in trust. PASSENGER REVENUE All passenger revenues (donations, fares, copayments, etc.) earned during a year from transportation services that are sponsored with state aid must be used to offset service expenses. Therefore, passenger revenues earned from state-sponsored services cannot be saved, carried over, or held in trust. 2019 Application Guidelines for Specialized Transit s.85.21 Program. 25