AC Transit Annual Report 1982-1983

8/14/2019 AC Transit Annual Report 1982-1983

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Alameda-ContraeostaTransit District1983Annual Report


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This fiscal period was marked by considerableprogress in adapting up-to-date modes andmeans to meet long-standing challenges- fromutilizing new sources for financing and new formulae for evaluating bus purchases, to readyingcomprehensive series of electronic data systemto facilitate gathering and evaluation of crucialstatistical information.Early on, riders were realizing benefits from thesefforts, aimed at increasing productivity of servicprovided to the public today and enhancing capabilities for providing even more cost-effectivetransit in the decades ahead.PLANNING FOR TOMORROWAC Transit expanded its long-range planningprocess to identify areas in which increasedcapabilities resulting from improved facilities anmodernized management information systemscan be best employed in the coming decadesto achieve the District's goal : providing efficient,economical mass transportation.By the year 2000, according to the forecasters,the District's service area will welcome tens ofthousands of new residents and new workers.Alameda County expects 140,000 additionalcommuters and Contra Costa County looks forward to a projected 100,000 new workers whowill crowd the area's transportation modesincluding AC Transit buses.To meet the needs of today's riders and thesenew patrons too, AC Transit's immediate and lonterm plans call for continued restructuring andextension of existing bus service- the realigningof service and relocating of resources to recognizshifts in population centers and establishmentof new job sites.

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Accomplishments of note connected with theseefforts occurred during this past Fiscal Year: Addition of computerized Run Cutting andScheduling (RUCUS) and automated trafficinformation collection to the other productivityenhancing management information systemson-line. Major realignment of suburban services inFremont and Newark and sweeping improvements in local, express and transbay bus routesthroughout the East Bay. Receipt of the first grant awarded in Californiafrom funds created by the new 1.983 federal5-cent-per-gallon fuel tax-yielding $12 millionfor much-needed facilities improvements.OPERATIONAL ADVANCESA major 'new look' in the District's on-streetimage followed arrival of 200 new buses in FY1.983. In addition to 60 Mvance Design' Neoplancoaches, the District also accepted 142 'NewLook' buses from Gillig Corp. -a manufacturerlocated within our service area. With these additions, the average age of buses in the flee t wasreduced to less than seven years.Significantly, a relatively new segment of ACTransit's ridership- handicapped persons- gainedgreater personal mobi lity through the new buses,all equipped with 'Kneelers' and wheelchair lifts.This gives the District a full complement ofcoaches with the necessary access features forassignment on all designated 'accessible' routes.As the fiscal year ended, AC Transit still was awaiting final word from UMTA on award of a pendingcontract for the purchase of another 130 'NewLook' buses. And the District continues to searchthe market for future acquisitions-assessingeverything from high-capacity coaches to meettomorrow's commuter demand, to smaller heavyduty buses for use in suburban areas.

NEW TOOLS-Automation began replacing pencilsand paper in the Schedules Department as computerized scheduling systems were installed this year.The sophisticated system not only produces schedules of all District service, it also applies parametersfrom the labor agreement to 'cut' scheduled serviceefficiently into units of work performed by individualdrivers. The system provides the means to readilymanipulate the voluminous data required by dailyoperations, thereby permitting efficient refinementof service.

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Revamped Bus RoutesPrompted by the long-standing objective of seeking productivity improvements-and with an addedsense of urgency resulting from continuing andincreasing financial constraints- the District continued a program of careful analysis of all existingbus service, particularly in areas and on routeswhere ridership and farebox revenues wererelatively low.A sweeping set of adjustments restructured thebus routes operated in Fremont and Newark, greatlyimproving the entire transit network for many busriders in the two cities. This was accomplished withonly a modest increase in operating costs of thissuburban service.Improvements included elimination of some lightlyused bus trips, with resources diverted to beef-upcommuter service.Also, a new cross-town bus routewas implemented within the area, quickly provingto be an important addition to the network ofservice in southern Alameda County.To achieve more direct and regular communicationwith riders, a new passenger newsletter-"PassengerLines" -was introduced this year. The first issuewas tailored to introduce to Fremont/Newarkpatrons the major realignment of service implemented in their area in June; subsequent issuesfor system-wide distribution are planned quarterly.In the urban East Bay, schedules were adjustedcarefully and routes were realigned, and extendedin some cases, to yield more efficient employmentof existing bus service. Improvements includedimplementation of a new direct route linkingSan Leandro and the Oakland Airport and directservice between BART/Coliseum station and newfacilities in Oakland's fast-growing Airport Industrial Park . At year's end, the District realized a modest increase in scheduled weekday miles (from105,803 in FY 1982 to 106,678 this year) withvirtually no change in the requirement of peakhour coaches.

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Tools for New TimesHardly visible to the riders - but important in contributing to more efficient transit service-were newcomputerized RUCUS bus scheduling, 'EZ-Data'passenger counting systems, and an automatedMaintenance and Material Management Information System installed this fiscal year.Service planners, schedulers and other employeesthroughout the District became familiar with theinitial products of these systems- such as drivers''paddles' (the operator's schedule and routedescription), and revised public timetables. RUCUSand EZ-Data were scheduled to be entirely implemented by late 1983, with MMMIS going on-lineshortly thereafter.Service planners also were busy generating guidelines to help public entities and private developersintegrate public transportation into plans fortomorrow's new communities.New informational handbooks published by ACTransit this year included: "Guide for IncludingPublic Transit in Land Use Planning;' a 'how to'booklet disseminated to local, regional and statepolicy-makers and city planning staffs ; and the''AC Transit Facilities Standards Manual;' a guidebook for city planners, detailing the roadways,turn-a rounds, bus stops, and other physicalfacilities required by mass transit operations.FACILITIES UPGRADEWhile monies for operations remained restricted,hard-won funds from regional, state, and federalsources enabled the District to move ahead on thefacilities improvement program- with the promiseof significant short- and long-term benefits for theEast Bay. Initial phases of this multi-million-dollar,multi-phase program generated the fi rst of some7,500 construction jobs expected to result from theDistrict's upgrading activities in the two-countyservice area.When completed in the mid-1980's, this project willencompass the following: revamping of all existingoperating and support facilities; creation of a newCentral Maintenance and Stores building in EastOakland; a new Operating Division (with an adjacentTraining and Education Center) in Hayward; andnew General Offices in downtown Oakland.By mid-decade, AC Transit expects to be streamlined, updated, and efficiency-oriented- ready tomeet the challenges of projected increases indemand for public transportation services.


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Central MaintenanceBy the end of FY 1982-83, construction workerswere building an East Oakland facility that willcombine Central Maintenance, and Purchases aStores Department's receiving and warehousingfunctions (relocated from current crowded spacin the Emeryville Division). Central Maintenanceis scheduled to be fully operational by mid-1984This $21 million project will greatly enhance theDistrict's effectiveness in carrying out heavy dutmaintenance work, such as engine and transmisoverhauls-leaving the operating divisions free tfocus on routine preventive maintenance and reular vehicle check-ups. This facility also will houpart of the District's data processing operation,providing back-up for computer services andrelated management information systems.Operating DivisionsProjects on the architects' drawing boards this yincluded major revamping of Emeryville Divisionthe District's oldest operating facility, dating fromthe 1930's-Seminary (East Oakland) Division, aRichmond Division. These aged structures arebeing modernized (and in some cases replacedto provide more efficient facilities for the servicand operation of more than 700 buses. When cpleted in the mid-1980's, these improvement prjects are expected to cost more than $50 millioAlso planned: a new operational division inHayward, scheduled to absorb the existing NewDivision and to ease currently crowded conditioat Seminary Division. When completed, this $2million project also will include a new Training aEducation Center with facilities and s taff for a wrange of training activities-from orienting new drivers to teaching diesel maintenance to providmanagement development courses.

ACcessible TRANSIT-Operated on more than dozen bus routes, accessibility equipment-includwheelchair lifts and bus "kneelers"-provide addmobility to a new group of bus riders: handicapppersons. On weekdays, lift-use has approachedrequests a day-including significant numberscommute-hour trips. One fifth of the requests cofrom riders who are not confined to wheelchabut still have special needs because they use wers, crutches or other tools to overcome mobimpairment.

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General OfficesTo complete this massive, much-needed Districwide improvement program, Directors authorizeacquisition of a site in downtown Oakland for thconstruction of new General Offices. Though noyet on the drawing boards, this facility is slated be the center of the District's executive, administrative and staff -support functions, now housedin outmoded quarters within a downtown Oaklabuilding more than half a century old .Fares Go UpIn this fiscal year, fares were adjusted to help oset the growing deficits that continue to cloud ATransit's financial future. On July 1st, the regulaadult local fare went to 60- some 140 percenhigher than in 1978, the year when 'Proposition13' (California's Property Tax Initiative) won voteapproval and severely eroded the District's financial support. Adjustments also were made in alcategories of fares- including rates for youth anfor seniors and the handicapped.At the same time, the District implemented agreatly simplified transfer policy. The new transrules, accompanied by utilization of transfer-issumachines, allows the rider to take a second buin any direction, eliminating directional limitatioAnd the machine-stamped time limit for each trfer (printing effective date and expiration time)has greatly reduced rider misunderstandings inidentifying and properly using valid transfers.Safety and ClaimsWhile registering more than 32 million miles inrevenue service this year, the District's driversearned a total of 1,059 individual safe drivingawards-including 47 individual citations for 20more accident-free years at the wheels of buseThe year's District-wide safety statistics alsoreflected an improvement: average miles betweaccidents increased again-up from 16,418 milper-mishap in FY 1982 to 16,600 this year.

AWARD WINNERS-Preventive maintenance conued to be a key factor in keeping the fleet on the streThe men and women of the Maintenance Depment continued to garner recognition from othin the industry. Again in 1983, their efforts eara Fleet Owners Maintenance Efficiency Award.


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Paid losses for personal injury and propertydamage claims increased slightly during the year,from $1,142,814 in FY 1982 to $1,158,616 in FY1983, reflecting a six percent rise in the numberof claims filed . But under the District's self-insuredWorkers' Compensation Program, a substantial25 percent decrease was experienced despite anincrease in medical costs: benefits paid totalled$1,246,672 in FY 1983, compared to $1,670,498the year before.Another immediate boon to riders was the progressin discouraging vandalism and anti-social behavioron the buses. Installation of more than 100 surveillance cameras was one of the tools applied toquell trouble-makers. The labors of 'Bay Area UnitedYouth'- young people working with the District ina community-based, antivandalism/youth jobcampaign-yielded substantial results. And a closeworking relationship between AC Transit's securi tycoordinator and local law enforcement agenciespaid dividends. As a result, the District realized a 40percent decrease in incidents occurring on coaches.AdministrationDirectors selected Michael H. Fajans, an urbanplanner representing the District's Ward I, to serveas Board President in January 1983. Ray Rinehart,a Director-at-Iarge and veteran of Board service,was selected Vice President. The Directorswelcomed a new member to the Board: Linda I.Shepard, elected by voters to represent Ward V


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NEW RECORD-Bus Driver John D. Zorman hit a newplateau in the District's annals this year, becoming thefirst AC Transit operator to achieve a 32-year SafeDriving Award. His accomplishment some. steerinQi '======== ......= = = ..providedsafe trips to nearly two mil/ion bus riders since startinghis public transit career.


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ADAMS, GRANT, WHITE &CO.508 - 16th Street, Suite 824Oakland, California 94612

(415) 832-0257

DELOITTE HASKINS &: SELLSOne Kaiser Plaza

Oakland, California 94612(415) 452-0250

--------- CERTIFIED PUBLIC ACCOUNTANTS---------AUDITORS' OPINION

The Board of Direc to r s ,Alameda-Contra Costa Trans i t D i s t r i c t :We have examined the combined balance shee ts of AlamedaContra Costa Trans i t D i s t r i c t as of June 30, 1983 and 1982and the re l a t ed combined s ta tements of revenues and expenses ,changes in c a p i t a l and changes in f i n an c i a l p o s i t i o n for theyears then ended. Our examinat ions were made in accordancewith gene ra l ly accepted aud i t ing s tandards and, accord ing ly ,included such t e s t s of the account ing records and such otheraud i t ing procedures as we considered necessary in thec i rcumstances .In our opin ion , such combined f inanc ia l s ta tements presen tf a i r l y the combined f inanc ia l pos i t ion of Alameda-ContraCosta Trans i t D i s t r i c t a t June 30, 1983 and 1982 and thecombined r e s u l t s of i t s ope ra t ions and changes in i t sf i n a n c i a l pos i t ion fo r the years then ended, in conformitywith gene ra l ly accepted account ing p r in c ip l e s appl ied on aco n s i s t en t b a s i s .

September 23, 1983


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COMBINED BALANCE SHEETSJUNE 30, 1983 AND 1982ASSETSCURRENT ASSETS:Cash and investmentsAccounts receivable and accrued revenues:Federa l grants

Other, principally state and'iocal assistaneMaterials and supplies, at costPrepaid expensesTotal current assets

CASH AND INVESTMENTS APPROPRIATEDFOR ACCRUED PENSION costs

PROPERTY, PLANT AND EQUIPMENT:LandBuildings, structures and improvementsRevenue equipmentShop, office and other equipment andservice vehic lesAcqu isitions in progressTotal property, plantand equipmentAccumulated depreciationProperty, plant and equipment-net

TotalLIABILITIES AND CAPITALCURRENT LlABILlT,ES:"Accounts payableSalaries, wages and vacationsOther accrued liabilities..Advances under grantsSelf-insurance reserves:

Workers' compensationPublic liability and property damageTotal current liabilities

i ~ ' *

ACCRUED PENSION COSTSCAPITAL:District equityContributed capital: .Federal grantsState toll bridge fundsLocal transportation funds

Total capitalTotal

See notes to combined 'financial statements.

3,4

2

522

2;6,8

$ 27,404,00010,111,0004,-t56,0001,524,000719,000

44,214,00054,894,00011,308,0002,448,0009 4 , 8 ~ 2 , 0 0 0 5,639,0001 0 , ~ ~ 4 , 0 0 0

'124,931,000,(30,787,000)t.. 94,1':44,000$ 1 9 3 , ~ ? 2 , o q O

.....;$ 4,1'27,0005,809,0002 , ~ 7 6 , o q O 4,904,0002,-t79,Ooq2,264,000

. 22,?59,Ooq, 54,894,000

,. 59,887,00013,881,000 7,916,000:115, ~ 9 9 , O O O $ ~ 9 3 , ~ 5 2 , o o q

1982

$ 40,365,0001,468,0003,191,0001,406,000,483,000

46,913,00045,838,000

9.116,0002,448,00066 ,638,000

4,789,0001,915,00084,906,000(31,015,000)

53,891,000$146,.642,000

$ 2:909,0005,192,0002,768,00010;544,0002f,576 ,0001,390,000

25 .379,00045,838,00033;304,00029.,883,OQO10,840,0001,398,00075;425,000

$146,642,000


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COMBINED $JATEMENIS OF HEFOR THE YEARS ENDED JUNE 30,1983 AND 19

REVENUES:FaresCOhtract serviceOther operating revenuesProperty taxes for operationsOperating assistance:Local transportation fundsLocal sales taX(AB 1107)FederalState Transit Assistance FundInterest earned on appropriated Districtfunds and working capital, less. amountsallocated to accrued p e n s i o n ~ o s t s

Total

EXPENSES:Operators' wagesOther wagesFringe benefitsServicesFuel and oilOther materials arid suppliesInsurance .Leases and rentalsOther

TotalEXCESS OF REVENUES BEDEPRECIATIOliDEPRECIATIONEXCESS OF EXPENSES OVER R E 1 " E ' . U E ~ See notes to combined financial

2,

1983

$ 3 2 , 3 1 3 , o o Q ~ : 6,113,000502,00013,440,000

: ~ , , 3 1 3 , 0 0 0 .>15,731,0006,232,0002,109,000*3,219,00097,972,000

3 ~ , 3 3 9 , O Q Q'11,471,000 24,695,0003,359,0006,693,000,025,000;, 2 0 4 , 0 0 0 ~545,000

... ~ , 6 7 2 , 0 0 097,003,000

. 5,397,000$l4,428,000)

$27,589,0005,415,000496,00014,999,000

20,363,00014,492,00011,540,000

4,937,00099,831,000

32,748,00016,662,00025,208,0004,144,0007,274,0006,288,0001,662,000 \.476,0002,293,00096,755,000

3,076,000


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B ~ L A N C ; E , JULY 1, 1981Ex.cess of expenses ""over revenuesDepreciatign eXPEil,nsetransferred fromDistrictEilquityGap ita I grant fundsearnedLand transferred',toGGGTABALANCE, JUNE 30 , ,1982E x ~ e s s of expenses ,;,over revenuesD ~ p r e c i a t i o n eXPEilnse, transferred fromDistrict equityGapital gn;mt fund$"earned " ",Revenue equipmentt(anstefired to QGGTA "BALANCE JUNE 30,1983

co)NOTES

31

See notes to c o m b i n e d f i n a n c i ~ r state

5;239,000b';!

2;9,883,QOOj

(3,933,600)3.5',313;000 ~ , 3 7 6 , Q O O )

$5.9,887,000 $:13,881000

JOTAL

(1,040,000)

( 2 ~ 1 , 0 0 0 )"263,000 ' 7,664,000

1,398,000 75,425,000,(4,428,000)

E"

( 4 ~ 5 , 0 0 0 )

7 , 0 ~ , 0 0 0 46,523,000( ~ , 721,000)

$115,799,000


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COMBINEFoillHE YEARS

Working capitaIncrease in aC'apital grantT@hsfer of IanTotal

TotalINIItEASE I RKI

" . ~ ""INCREASE (DEf;REASE)OF WORKING CAPITAL:Current assets: ash and inv' i ~

current liabilitiliili.Accounts pa . eandI'tAdvances under grants

Self-insurance reservesTotalIN,REASE I N ~ O R K I N G s e c i n o t e s to combIned financial

3,076,00011,387,0007,664,OQO1,151,00023,278,OOQ

1 1 , 3 8 7 , 6 ~ 10,157,0001,151,060

$22,067,(12,117,136,00016,00010,102,000

ill583,000


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NOTES TO COMBINED F I N A N C I ~ ~ S T A T E M ~ N T S

1. Organization and Basis of Presentation~ t a m e d a - C o n t [ a CostacTransitpistric!(the D i ~ t r i c t ) i ~ h a political subdivision oflhe State of California establishedin 1956 and subject to transit district law as codified in the

CatiforniaPublic Utilities Code. .. ..... .d Cc.'The accompanying financial statements include the com-bined financial position, results 9f operations 9 ~ d c esin financial position of the District's Special T r a ~ s i t S eDistricts No. 1 and No. Zand other areas in which theDistrict has contracted t o p r o v i d ; t r a n s ~ t s e r v i c ; ~ ~ . .The District has contrgcted to p r o v i d ~ t r a n s i t s e r v i c e ) f o r the Bay Area Rapid Transit District (BART) and several citiesand otheriareas ig Contra Cost9 County. The al19qat stofprovidirig such service, less related operating rev ,is funded from local transportation funds, Federal o p ~ ( a t ingassisfance and, for Bi\.RT exg(ess s ~ r v i c e , b ~ r d i r e c t l ' e i m -barsement which is recorded as"contract servioe revenue.The District has entered into ,m agreement Vv'ith thercentral Contra Costa Transit A u t ~ o r i t y ( ~ C C T A ) ' . w h e r e b ~transit services in Central Contra Costa Countywhich .eewere previously provided'by the DistrictVv'ere assumeqtpyCCCTA commencing June 6, 1982. As p a r t orithis agtee-ment, the District transferred to CCCTA certain land havinga.pook value of approximately $:P51,OgO during 1 9 ~ 4ari'd certain revenue equipment'havinga bookcvalue$1,721,000 during 1983. ' ' "c2] !SummarY'of Signi!icant"AccoQjjting'Rloliei .Investments are stated at amortized cost which ,"approximates m a ~ k e t value. .... . e ' ~ .'eProperty, plant and equipment is statea at cost 'and depreciated using the straight-tine method over thef o l ' o w i n g ~ t i m a t e d useful lives: .... .'," .Buildings, structures and improvements 351io/earsRevenue equipment ' 15 yearsSppp, office and other e q u i p m ~ n t and service vehicles ' to 20 yearsSelf-insurance reserves-The District is self-insuredfor publicJiabitity0and p [ ( ~ p e r t y d a m a g e to$'!(,5,00q,.andworkers' compensation claims up to $100,000 for eachoccurrence. Claims in excess otthese qmountsare i n ~ u r e d with commercial carriers. The qistrict pfovides,in e a c ~ period, reserves to cover the estimated costs of the self-insured p()rtion 'of t h e s e c l a i m ~ . . .. .. "

:;Pensions-The District has two n o n c o n t r i 6 ~ t o r y p e n s i o n plans, one covering all union employees and ahother provid;ing similar benefits for nonunion e I T ) R l o y e e ~ ~ P r o v i ~ f ? n s for pension accruals are based on percentages of grosspayroll which provide for the normal cost of the plans plusaEp0rtization of prior serVice c o ~ t o v e r ~ p e r i ( ) d ( ) f n " orethan forty years. Cash and investments equal to' su ovisions are appropriated annually by the "Board of Directorst().providefor the payment of n e f i t s . c ~ } ) . " ( Contributed capital-The District periodically receivesF ~ d e r a l grants from the Urban Mass T r 9 n s p o ~ t 9 t i o n ~ d ; m i n -

istration (UMTA) of he U.S. Department of Transportation,l o q ~ t t r a n s P ( ) r t a t i ? ~ fundseand stqte toll bridge ~ ~ v e n u e ! 5 (see'Note :3) for the acquisition of buses and other equipmegt and j\J1prove\J1ents.Capitatgrant funds earned, 'l e s ~ d e p r e g j ! ' l t i o n ~ f t h e related assets, are included incontributedtCapital. Advances received on capital grantsarerecord;d as liapilitiesJ,mtil the fUl]ds are expendedf o r G a p i t a l ~ c q u i s i t i o n s . ,". '3. Capital GrantsDiSttlct h a s ? e v e n i ~ e n grant contracts in.,Process, MTAwhich provide Federal funds for the acquisitionof Quses and other equipment and improvements. Theseg r a ~ t s aretsummari.zed a ~ J u n e 30, 1983 as follows:Total approved costs $149,896,000T O ~ J F e d e ~ 1 g r a n ~ $11:8,519,000Les.s: ,

.1rnounts.r e c e i y ~ . .c.Amounts,receivable-hetRernaihing,amount avaitaple underI ' : ~ d e r a l g r a n t s l

(69,867,000)(3,809,000)$ 44,843,000

District is committed to purchase additional equip-at t o f ~ p p r o x i r n a t e l y $ A O , 6 1 6 , 0 0 0 il ]econnec;tionWI thes rojects. "At June pO, 193 buses and other equipmen!with a costo f ~ 9 4 , 0 " l ~ O O O had beeq,purchased under Federal grantcontracts. Under the terms of the grants, proceeds frome q y i p m e n ~ ? o l d dPring its usefu1t l.ife in groporti?n to ther e l ~ t e d Feoeral capital grant fund,s are refundable to theFederal government unless reinvested in like equipment.

er v i s i o o ~ o f t h ~ C a l i f o r ; n i a S t r ~ ~ t s a n < l H i g h w ~ l Y s , th trict;has received allocatiOns of $4,116,000and $4,952,000 for the years ended June 30, 1983 and~ ~ 2 , r e s P e c t i v ~ l y , to m ~ ~ t c e r t ~ l n of c a p i t g L r e q u i r e ~ ments. Thse funds are generateo from,net toU' bridgerevenues of the San Francisco Bay Bridges and are alloc a t e d b a s . ~ d on q'aims a ~ J > r o v e d , the"MetroP2titanTransportation Commission (MTC).Local transportation funds received for capital grantprojects p 4 r S u a l ) t ~ 0 t h e [ ~ a n s p o r J a t i o n l ] ) e v e l o p m e n t Actof 1971 were $1,502,000 and $263,000 for the yearse?8ed JUQ.( 30, W83 and; 1 9 8 2 ~ . r e s p e c ; t i v e l y . Local salest a X . f u n d s ~ n d property tax.es recived for capital purposeswere $4,938,000'and $594,000, respectively, for the yearenqed June 30, 1983. ,i4:bpercifing A ~ ~ i s t a r i c e FederaLoperating assistance funds are appo[tioned,tot h ~ l o C a l u ( b a n i z e ( j a r e a a n d are'qllocated to individual lransitoperators by MTC after approval by UMTA. The Districtwa,s a l l o c ~ ! e d $9:232,OQO and *n,540,gOO o!Federaloperating:pssistance forthe years ended June .;30, 1983and 1982, respectively, pursuant to Sections 5 and 9 ofth-eJJrba?ty1ass ! r q n s p o ~ t a t i o n ~ c t of ~ 7 4 . Thy .1982.f u ~ a s include $ i \ ~ O O , O O O of UMJA Section 5 operatingto be applie(j against authorized e4


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in the prior fiscal year. Allocations received during 1983are subject to final audit and approval by MTC and UMTA.Pursuant to the Transportation Development Act of 1971,the District has received allocations of local transportationfunds of $18,313,000 and $20,363,000 for the yearsended June 30, 1983 and 1982, respectively, and an allocation of $2,109,000 from the State Transit AssistanceFund for the year ended June 30, 1983. These funds areallocated based on annual claims filed by the District andapproved by MTC.Local sales tax funds are allocated based on annualclaims filed by the District and approved by MTC. TheDistrict was allocated $15,731,000 and $14,492,000 ofsuch funds for the years ended June 30, 1983 and 1982,respectively.S. Note PayableOther accrued liabilities at June 30, 1983 includea 10.5% note payable for $1,000,000 which matures onJune 29, 1984. The note is secured by certain revenueequipment with a cost of approximately $18,955,000.6. Appropriated District FundsThe Board of Directors has authorized the appropriationof portions of available funds for the replacement of facilities and equipment and other expenditures, as follows:

1983 1982Amounts available forappropriation:Cash and investments $27,404,000 $40.365,000Accounts receivable andaccrued revenues 14.567.000 4.659.000Total 41.971.000 45.024.000Less current liabilities 22,559.000 25,379.000Net $19,412.000 $19.645.000

Balance. Additions- Balance.June 30. Interest June 30.1982 Earned Reductions 1983Amountsappropriated:RestrictedFund $ 7.639.000 $1.291.000 $1.152.000 $ 7.778.000Facilities andEquipmentReplacementFund 902.000 173.000 1.075.000ImprovementAllowanceFund 825.000 158.000 983.000UnemploymentCompensationFund 663.000 663 .000Building Fund 6 .760 .000 1.074.000 2.300.000 5,534.000Working capital 2.856.000 523.000 3.379.000Total $19.645.000 $3.219.000 $3,452.000 $19.412.000

The appropriated funds are to be used for the followingpurposes:Restricted Fund-to provide for unusual or otherwisenecessary expenditures for repair, improvements to orreplacement of essential elements of the District's facili tiesor for operating requirements.

Facilities and Equipment Replacement Fundfor the purpose of meeting the District's contractual andrelated responsibilities as a recipient of Federal, stateand local capital grants. 'Improvement Allowance Fund-to fund certainnonrecurring operating expenses or costs of preliminary,engineering, environmental impact studies, preparation ofcapital grant'applications, professional and technical service agreements and the procurement of equipment andmaterial related to capital improvements which initially maynot be reimbursable by Federal grants.Unemployment Compensation Fund-to providefor potential unemployment liabilities which may result inthe event of curtailment of services to or deannexation ofDistrict NO.2.Building Fund-to assist in meeting the District'spotential financial requirements associated with the purchase, construction or rehabilitation of a building to provideadequate permanent accommodations for the Districtsgeneral offices consistent with the master FacilitiesImprovement Program.7. PensionsThe provision for pension accrual for the year endedJune 30, 1983 was $6,482,000 (1982, $7,741,000) plusan allocation of $5,418,000 of interest earned on Districtinvestments (1982-$6,190,000). Benefit payments forthe year were $2,844,000 (1982, $2,538,000).A comparison of accumulated plan benefits and cashand investments appropriated for accrued pension costsas of January 1, 1983 and 1981, the dates of the two mostrecent actuarial valuations, follows:

Actuarial present value ofaccumulated plan benefits:VestedNonvestedTotal

Cash and investmentsappropriated for accruedpension costs

. . . . . . ..... January 1 . . . . . . . . . .1983 1981

$54.637.0005.555.000

$60.192.000

$51,499.000

$48,872.0003,095.000

$51.967,000

$29,186,000The increase in the actuarial present value of accumulated plan benefits is primarily attributable to increases inemployee compensation and years of service offset in part

by a change in certain actuarial assumptions including anincrease in the assumed rate of return on investments from5l/2% to 8% and a decrease in the assumed retirementage from 65 to a range from 55 to 65.8. LitigationThe District is involved in various claims and litigationarising in the ordinary course of its operations. None ofthese is expected to have a significant effect on itsoperations or financial condition.


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ADAMS, GRANT, WHITE &: CO.508 - 16th Street. Suite 824Oakland. California 94612

(415) 832-0257

DELOITTE HASKINS &: SELLSOne Kaiser Plaza

Oakland . California 94612(415) 452-0250

--------- CERTIFIED PUBLIC ACCOUNTANTS---------AUDITORS' OPINION

The Board of DirectorsAlameda-Contra Cost Tr an s i t Dis t r i c t :We have examined the accompanying schedule of revenues an dexpenses by sp e c i a l t r a n s i t se rv ice d i s t r i c t and co n t r ac tse rv ice area of Alameda-Contra Costa Tr an s i t D i s t r i c t forthe year ended June 30, 1983. Our examinat ion was made inaccordance with genera l ly accepted aud i t ing s tandards and,accordingly , included such t e s t s of the account ing recordsand such othe r aud i t ing procedures as we considered necessary in the circumstances.As described in Note 1, the accompanying schedule wasprepared in accordance with the terms of a co n t r ac t datedOctober 9, 1974 between the D i s t r i c t and the Bay AreaRapid Tr an s i t D i s t r i c t (BART) as amended by the Cont rac tServ ice Pr ic ing Method described in the Performance AuditReport of the D i s t r i c t dated June 30, 1980 and a l e t t e ragreement dated July 14, 1983 between the D i s t r i c t andBART ( the Cont rac t ) . The accompanying schedule excludesc e r t a in i n t e r e s t income t h a t i s not cons idered in thedete rmina t ion of co n t r ac t revenue and expense.In our opinion, th e schedule of revenues and expensesre fe r red to above presen t s f a i r l y the revenues and expenses by sp e c i a l t r a n s i t se rv ice d i s t r i c t and co n t r ac tse rv ice area of Alameda-Contra Costa Trans i t D i s t r i c t forthe year ended June 30, 1983, in accordance with the termsof th e Cont rac t cons i s t en t ly app l i ed .

September 23, 1983


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S ~ H E D U L E OF REVENUES AND cB'ISPECIAL:rRANSl1jc iSERVICFoe THE YEAe ENDED JUNE 30; 1983

FaresContract serviceproperty taxes for operations~ p e r a t i n g assitance:) Local salestli,\)< (TDA). Local sales tax (AS 1l07)State Transit Assistance FundFederal:Section ~ r 9 n t s SectionQ[grantsther operating (evenue:j;! AdvertisingCharter.,t, Other transitJares

~ . O t h e r liJilerest earn,t.. Total

EXPENSES:Qperator wage$lc ~ t h e r w a g e s ~ , . \ E;ringe benefits .ServicesFuel and oil. )ther materials and suppliesInsurance ,l ~ a s e s and rentalsOther

DEPRECIATIONEXCESS OF EXPENSES OVER REVENUEsSTATISTICAL DATA:ElqursMilesForebox recovery ratioo.perating revenue ratioS ~ ~ notes to s c h ~ d u l e of r e v e m . l ~ s and expen.;;'11.bi"

1,499,0.002,904,.000

5,685,000

2,092;0001,222{QOO1.611;000235,000468,000421.0.0.0154,'(lOO38,000337,000.

6,578 ,000.

377,000.$1.270,000

143 ;.0002,30.4,000.8.8

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AC Transit Annual Report 1982-1983

Documents

Transcript of AC Transit Annual Report 1982-1983