Research for the AASHTO Standing Committee on Public Transportation. Task 37. Best Accounting Practices in Sub-recipient Recording and Reporting of Program Income

This research will develop best accounting practices for sub-recipient transit agencies to record within their own financial systems program income associated with projects in open federal transit grants administered by state departments of transportation. This project will provide solutions for the accounting challenges and issues faced by sub-recipients of state departments of transportation in reporting program income for use in the Federal Financial Reports. Such challenges include the tracking of program income to specific grant funded assets and projects. Additional challenges for state department of transportation's (DOT's) include multiple sub-recipient transit agencies that participate within the same open federal transit grant, as well as when individual sub-recipient transit agencies have an asset or project associated with multiple open federal grants.


  • English


  • Status: Completed
  • Contract Numbers:

    Project 20-65, Task

  • Sponsor Organizations:

    Federal Highway Administration

    1200 New Jersey Avenue, SE
    Washington, DC  United States  20590

    American Association of State Highway & Transportation Officials

    444 North Capitol Street, NW, Suite 225
    Washington, DC  United States  20001

    National Cooperative Highway Research Program

    Transportation Research Board
    500 Fifth Street, NW
    Washington, DC  United States  20001
  • Performing Organizations:

    AECOM Consulting Transportation Group

    3101 Wilson Boulevard
    Arlington, VA  United States  22201
  • Principal Investigators:

    Baker, Scott

  • Start Date: 20110401
  • Expected Completion Date: 0
  • Actual Completion Date: 20120331
  • Source Data: RiP Project 38693

Subject/Index Terms

Filing Info

  • Accession Number: 01549264
  • Record Type: Research project
  • Source Agency: Transportation Research Board
  • Contract Numbers: Project 20-65, Task
  • Files: TRB, RiP
  • Created Date: Dec 30 2014 1:00AM