Annual OperationalReport
(CountyHighwayForm16)(CityandTownForm225)
Instructions forCompletion
These instructionshave been preparedbytheIndianaLocalTechnical Assistance Program(LTAP),an extension serviceof thePurdueUniversitySchool of Civil Engineering,at therequest of theIndianaState Board ofAccounts. Theyaremeant to replaceearlierinstructions,alsodevelopedbythe PurdueUniversityHERPICC Program (predecessor to theIndianaLTAP),to aid in the completion ofthe abovereferenced state prescribedforms.
In 2003, theStateLegislaturepassed P.L. 173, which required theState Board ofAccounts to“review theformat and content of the annualoperational report requiredunder IC 8-17-4.1-5,as amended bythis act,and prescribe a streamlinedreport that addresses:
(1)easing the preparationof;
(2)theinformational requirements of the users’of; and
(3)the promotion of accuracywithin;the revisedreport.”
Theattachedforms andInstructions fortheircompletion are the result of a combinedeffort oftheState Board ofAccounts and theIndianaLTAPCenter,and are meantto satisfythe order ofthe statelegislature.
Table ofContents
SectionCoverSheet
I- FinancialStatement
a)Detail ofOperatingReceipts forCommon Funds
b)Detail of OperatingReceipts for Other Funds
II-Detail of Disbursements
a)Common Funds
b)OtherFunds
III- ConstructionandReconstructionProjects
a)Motor Vehicle HighwayFunds (Highway/Street Projects)
b)LocalRoadandStreetFunds(Highway/StreetProjects)
c)Motor Vehicle HighwayFunds(Bridge Projects)
d)LocalRoadandStreetFunds(Bridge Projects)
e)Cumulative Bridge Fund (Bridge Projects)
f)OtherDesignatedFunds (Highway/Street Projects)
g)OtherDesignatedFunds (Bridge Projects)
IV- Classification of Highway/StreetDepartmentEmployeesV- EquipmentInventory
VI- Changes to CertifiedRoad/StreetMileageVII-Report of FederalAid Funds
VIII – Debt Information
Certification
Appendix1 - Blank Forms
Appendix2 – Sample CompletedForms
PublicLaw 103,Acts of1971 (IC 8-17-4.1)and PublicLaw 173, Acts of 2003 requireallcounties and certain municipalities (thosewith population of20,000 or more) to prepare anoperational report for theprior calendaryear ofthe department within thecountyor municipalitythat hasroadandstreet responsibilities. Municipalities with apopulation of lessthan 20,000 areexempt from the legalrequirement to completethe report, but mayfind thereport useful ineffectivelymanagingtheresources of theirmunicipality.Thepertinent information from theIndiana Code follows:
IC8-17-4.1-6Contents of report
This reportshallbe prepared on forms prescribedbytheStateBoard of Accountsandmust disclose allinformationconsiderednecessarybythe StateBoard ofAccounts to reflect thefinancialcondition and operations of thedepartment.
IC8-17-4.1-7Filingreport
Theannual operationalreport must becompleted and acopyfiled with the StateBoard ofAccounts, thegoverning body,and the departmentbyJune1 followingtheoperational reportyear. The department shall makethe reportavailable to the public.
Copies of the report should be filed as follows:
A copy of the report, either hardcopy or electronic, should be retained by the department preparing the report or the fiscal office.
A copy should be provided to the executive bodyof theLocal PublicAgency(LPA).
Cities andTowns – Mayor or Town Council PresidentCounties – Board ofCountyCommissioners
(Acopyof the Report should be madeavailable to the public and the press.)
Electronic copies(excel version) ofthe completedReport should also be e-mailed to the following agencies:
Indiana StateBoard of Accounts:
Phone: (317) 232-2512
Cities andTowns:Counties
Contacts: Todd Caldwellor Susan GordonContacts: Lori Rogers or Shannon Lopez
Email to: mail to:
Indiana Department of Transportation (INDOT)Phone: (317)234-5142
Contact: Kathy Eaton-McKalip
Email to:
IndianaLocal Technical Assistance Program (LTAP)
Phone: (765)496-6584
Contact: Bob McCullouch
Email to:
Thecopysent toLTAP,while not requiredbythelegislation, is invaluablefor thestatewidesummation of roadandstreet activities, costs,revenues,etc,andforthe comparison of suchinformationfrom one countyto another.
Instructions forthe completion of each Section ofthe reportfollow, alongwith completedexamples inthe Appendix.
Cover Sheet
Thesamecover sheet is used for both thecountyandcity/town versions ofthe report. Countiesmayjust leavethe city/towninformationblank. Thecalendaryear being reported should beshown at thebottom of the report.
Section I - FinancialStatements
We recommend thatyoubeginyourpreparation ofthe annualoperational report bycompletingthe detailedinformationon operatingreceipts andoperatingdisbursementsin SectionsIa,Ib,IIa,andIIb. Thetotals on these sections arethencarried forward to complete the appropriateparts ofSectionI.
Financial statements forthemost commonfundsreportedbyLPA’s are allincluded on asingleform,SectionI, alongwith a column to report thetotal of otherless common funds used for roador streetwork. TheTotalof allFundscolumn will then bethe Grand Totalof allfundsfrom allsources used bytheagencyforroad andstreetmaintenance.Details oftheoperatingreceipts forthe commonfunds should be entered on SectionIa.OperatingReceipts for eachof thelesscommonfundsarereported on SectionIb, immediatelyfollowingthecommon funds. Onlythose amountsfrom other fundsthat are allocatedto thehighwayorstreetdepartment forroadandstreet work should be included fortheselesscommonfunds.
Thecommonfunds included on the firstform includeMotor VehicleHighway,LocalRoadandStreet, and the Cumulative Bridge Fund.Obviously,the CumulativeBridgeFundcolumn willapplyonlyto counties.Examplesofless commonfunds used bysomeLPA’s mayinclude theLocal Major Moves Construction Fund(establishedbyIC 8-14-16-4), CoveredBridgeFund,LOHUT(Local OptionHighwayUserTax, commonlyreferred to as theWheel/ExciseSurtax)Fund, countyoption incometaxfunds(EDIT,CAGIT,COIT),countygeneral funds (forpayment of departmentalsalaries),and the solid wastefund. Somecountiesmay userevenuegenerated fromthese sources for road and streetactivities, but use one or moreofthecommon funds to do so.Forexample, a countymaydepositrevenue fromthe LOHUT intothe existingMVH orLRS Fund,while another mayestablisha separate fund totrackthesemoniesseparately. Ifthe monies are routedthrough oneofthe commonfunds, then theyshouldnot be reportedelsewhere, only as additionalreceipts andexpenseswithinthecommon fund.
Examples of highwayand street fundingthat maybe included in other funds, or reportedasadditionalrevenuewithin the commonfundshavebeenidentifiedbyIndianaLTAP viafundingsurveyscompleted in recentyears.Alistingof some ofthose funds arelisted below.
CountyGeneralFunds-for payment of wages andsalariesCountyOptionIncome taxes- EDIT, CAGIT, COITLOHUT
Non MotorizedVehicleFees-such asan Amish BuggyTax
FranchiseFees -such ascableTVPermitsandParking Fees
GamingRevenue
Cumulative CapitalDevelopment fundsCumulative CapitalImprovementfundsCommunityDevelopment BlockGrant fundsBondfunds
TIFfunds
Subsidies -such as countyhighwayengineerandcovered bridgemaintenanceSolid Waste funds
ThoseLPA'scontiguousto theIndiana Toll Roadreceived adistribution that wasrequired to beplaced into theLocal Major MovesConstructionFund.As mentioned above, this fund is to bereportedas oneof theless common funds.
Generally, the information contained on theFinancialStatements will be compiled from the fundledgers. TheFinancial Statement will show the Beginning Balance of Cash andInvestments asofJanuary1,receipts from all sources,disbursement totals foreach of the major budgetclassifications,and the EndingCashandInvestmentBalance as ofDecember 31 of thesubjectyear. Categories of receipts include taxes,intergovernmental,chargesforservices,andother.
For each of the categories, list the source and amount generatedforeachof the funds.Taxesshould includeonlythosetaxes that are levied directlybytheLPA. Intergovernmental willincludedistributions from theStateAuditor andallgrants,loans andtransfers from othergovernmentagencies.Charges for Serviceswill include fundscollected bythe DepartmentforservicesrenderedbytheDepartment and mayincludesuch thingsaspermitfees anddriveorfieldentrance constructionfees.
BondProceeds,ProceedsfromInterfundLoans,Investmentsmatured or sold, andOtherReceipts, should be reported separatelyafter theoperatingreceiptsbecausetheyarenot thedirectresult of the LPA'soperations.
Section II - Detail ofDisbursements
SectionIIrequests information on total expenditures for eachof thecommon funds (SectionIIa)and a total forall otherfunds. Otherfunds arereported separatelyon SectionIIb. Totalexpendituresare to be provided for each of themajor budgetcategories(PersonalServices,Supplies,Other ServicesandCharges,andCapitalOutlays)foreachof the fourdepartments(Administration,MaintenanceandRepair, Construction andReconstruction,andGeneral andUndistributed)
Countyagenciesmayrefer to theLTAP/HERPICCpublication:Guide Manual - RecordsandReportsforIndiana CountyHighwayDepartments, Revised 1986 for directionas to what shouldbe included in each of these ClassificationsandDepartments.
Please reportpaymentson longterm debt under thedebt serviceportion for the appropriateDepartments andfunds.
Section III - Construction and ReconstructionProjects
Thepurposeof SectionIIIis to provide moredetailed information for ConstructionandReconstructionprojects. Therearetwo basicversions of the form used in SectionIII, one forRoad/StreetProjects, theotherforBridge Projects.Eachformmayusedseveraltimes dependingon the fund the workcame out of.(e.g.MVH,LRS, Bridge, or Other).
SectionIIIa-Motor Vehicle Highway Funds(Road/StreetProjects)SectionIIIb-LocalRoadandStreetFunds(Road/StreetProjects)SectionIIIc-Motor Vehicle HighwayFunds(Bridge Projects)SectionIIId -LocalRoadandStreetFunds(BridgeProjects)SectionIIIe- Cumulative BridgeFund(Bridge Projects)
SectionIIIf -OtherDesignatedFunds(Road/StreetProjects)SectionIIIg -Other DesignatedFunds (Bridge Projects)
SectionIIIaandIIIbwill beusedbyallagencies usingMVHorLRSfundsforConstructionandReconstructionProjects. SectionsIIIcandIIIdwill beusedonlybythosecounties that are usingeitherMVH or LRS funds forbridge projects.Although this isallowable,it is farless commonthanusingCumulative BridgeFund. SectionIIIewill beused for the common case of reportingbridgework from the cumulative bridgefund.SectionsIIIfandIIIgare usedforreportingroadandstreet and bridgework, respectively, from otherdesignatedfunds.
For road andstreet projects, the followingshouldbe reported for each project (onelineperproject).
Road/Street -
thename ornumber ofthe road to which theimprovement is beingmade.
FromRoad/Street -
thebeginningpoint (or nearestintersection to thebeginningpoint) ofthe project beingreported
To Road/Street -
the endingpoint (or nearestintersection to theendingpoint) ofthe projectbeingreported
Length-
thelength in miles (to the nearesttenthmile) ofthe project being reported
Width -
thewidth in feet (to the nearest whole foot) oftheproject being reported
Type ofWork -
Place a check mark in theboxfor the type ofworkperformed
NewConstruction -
Construction of an entirelynewfacilitythat will not replace orrelocateanexistingfacility
Rehabilitation -
Construction on the same ornearlythe same alignment as an existingroute, butwhereold pavement structureis removedandreplaced. Suchconstructionmayalsoincluded wideningoraddingadditionallanesand/orshoulders.Preliminaryengineeringmaybe required on thesetypesof projects.
Resurfacing-
Placement of additional surface material overtheexistingroadwayto improveserviceabilityand to increase strengthof theroadway.There maybeminorwideningincluded on aResurfacingproject. Typically, preliminaryengineeringis not required for aresurfacingproject.
Surface Treatment-
Surface treatments aresingle or multiple applications of asphalt andaggregate,meant to protect and waterproof theunderlyingmaterial. Theunderlying materialmaybe an existingasphaltic pavementlayer, or it could be anaggregate base.
Typesofsurface treatments includechipseals, fogseals, slurryseals,andmicrosurfacing.
Safety/Traffic -
Check this boxif the project is primarilyto improvethe safetyorflow oftrafficon an existingroad or street. Examples of this type of projectare major stripingor signage projects,intersection(signalization)improvements.
Federal Aid Used –
Check this boxif federalfunds areutilized forthis part of the project.
Project Cost-
Provideinformation on the overallcost of the project,including allcontractwork,andallmaterials,laborandequipment costsborne bytheLPA.Laborandequipment costs should onlybe provided wheretheyareknown andsubstantiated with accuraterecords.
Section IV - ClassificationofHighway/StreetDepartmentEmployees
Indicate thenumber offull andpart time employees in each of thejobclassificationslisted.Add otherclassificationsasrequired foryour department if theyarenot amongthoselisted. Notethat this information is no longerrequired on amonthlybasis. Usethe averagenumberemployed over thecourseof theyear
Section V - EquipmentInventory
Makeadditionalcopies of this sheet in order to list all equipmentownedbythedepartment. It is recommended, forpurposes ofthis report, that equipment with anActual Costthat is less thantheLPA'scapitalizationthresholdnot be included in the report.
Section VI -Changes toCertifiedRoad/StreetMileage
List the total certifiedmileage within each of thelisted surface types andthechange fromthe previousyear. Abrief description forthereason forthe change mayalso be included.
Changes shown on this form should includeall of thosethat have been previouslysubmitted totheINDOT,and approved bytheLocalRoadInventorySection, Division of RoadwayManagement, 100 N. Senate Ave., Room N808IGCN,Indianapolis,IN 46204. (317)232-5482
Agencies using INDOT surface types should usethe followingschedule toreportsurfacetypes in this Section.
INDOTType...... ReportType
Unimproved...... Same
GradedandDrainedEarth...... Unimproved
Gravel or Stone...... Same
BituminousSurface Treated...... Same
Mixed Bituminous(high or low)...... Hot/Cold Asphalt
BituminousConcrete/SheetAsphalt...... Hot/ColdAsphaltPortlandCementConcrete...... Same
Brick ...... Same
Section VII - Report ofFederal AidFunds
Thepurposeof this Section is to be able to track the progressoffederalaidprojects andto quantifytheamount offederal funds beingspent on local projects throughoutIndiana.
INDOT’sFederal Aid Sharing Arrangement provides information on theproposed allocation offederal funds amongstate andlocalagencies,andMPO’s. However,there currentlyis no clearmethod to determine how those funds areactuallyspent.That is the purpose of this report.TheLPA should use this to report on federal aid type projects whereLPAfundsareactuallybeingpaid and subsequentlyreimbursed or payments madebytheLPA toINDOT(their local match).
Locationinformation should be thecountyroador bridge numberor otherdescriptiveinformation about the project. TheDES number is assignedby INDOTand is a requirementofallfederal aid type projects.
Federal aid projects typicallyflowthroughfourphases.The first phaseis preliminaryengineering(PE). This includes all earlycoordination,permits,design work, fieldchecks,andpublic hearings. It has beenINDOT’s policynotto participate in thePE phase,except forTransportation Enhancement Activities(see below). Ifright of way(RW)is required, this phasewill immediatelyfollow thepreliminaryengineeringphase.Again, it has beenINDOT policytonot participate in theRWphase of theproject.Oncethe finaldesign is accepted andright of wayhasbeencleared, the project will be included on a state letting.Provided thereis anacceptablebid, the contract will be let and the contractorwillbegin working.This is the construction (CO)phase of thework. Oncethe bid is accepted theStatewill contact theLPAandrequest thelocalshare of theinitial contract amount, usually20 to25 %.Parallel with the constructionphase isthe construction inspection (CI). This is wheretheLPA hires aconsultant, veryoften the sameconsultantcharged with the preliminarydesign, tooversee the work performed bythecontractor.For this work, theconsultant will bill theLPAandtheLPAwill applyforand receive
reimbursementfromINDOTfor these regularpayments.
Thecategoryof federal funds beingused isalso of interest, please check thecategoryof fundsapplicable to the project from those listed, including
STP - Surface Transportation Program
STP-HES - Surface Transportation Program,HazardEliminationSafety
STP-TEA - Surface Transportation Program,TransportationEnhancementActivityBridge -BridgeFunds
Min. Alloc.-MinimumAllocationFundsCMAQ- CongestionMitigationand AirQuality
Section VIII – Debt Information
Indicate any road, street, or bridge specific debt in this section. Debt includes any bonds, notes, loans, or leases related to road, street, or bridge projects. This information can be obtained from the fiscal office of the county (County Auditor) or city/town (Controller/Clerk-Treasurer) if not available at the highway/street department.
Description of Debt – In each column and under the appropriate category (bonds, notes/loans, leases), list a description of the debt as the heading of the column
Outstanding Principal – List the outstanding (unpaid) principal at January 1
New Bonds, Notes/Loans, Leases – List the principal amount of any debt issued during the year
Principal Paid – Enter the amount of principal paid on the debt during the year
Interest Paid – Enter the amount of interest paid on the debt during the year
Total Principal & Interest Paid – Spreadsheet will calculate this total
Outstanding Principal at December 31 – Spreadsheet will calculate this total
Certification
For countyagencies, theReport should be signedbythe CountyHighwayEngineer(ifapplicable), theHighwaySupervisor,andall threemembers oftheBoard of Commissioners. Formunicipalities, the Report should be signedbytheCityEngineer(if applicable), the StreetCommissioner,and the Mayor orPresident of the TownCouncil.