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Deval L. Patrick, Governor
TImothy P. Murray. Lt. Governor
Richard A Davey, Secretary & CEO
Frank DePaola, Administrator
Division
October 31,2011
The Honorable Brian S. Dempsey, Chairman
House Ways & Means Committee
State House, Room 243
Boston, MA 02133
The Honorable Stephen M. Brewer, Chairman
Senate Ways and Means Committee
State House, Room 212
Boston, MA 02133
The Honorable Thomas M. McGee, Chairman
Joint Committee on Transportation
State House, Room 109C
Boston, MA 02133
The Honorable William M. Straus, Chainnan
Joint Committee on Transportation
State House, Room 134
Boston, MA 02133
Gentlemen:
Section 28 of the Transportation Reform law, as amended by Section 59 of
Chapter 26 of the Acts of2009, requires the Massachusetts Department of Transportation
(MassDOT) to file a revenue and expenditure report for the 2011 state fiscal year not
later than October 31 st. In order to promote transparency and accountability, MassDOT
is pleased to provide this cash basis, unaudited report for your review.
As required by the Act, the enclosed tables provide operating and capital revenues
received and expended by MassDOT, including the Registry of Motor Vehicles,
Aeronautics Division, Highway Division, Office of Planning and Programming, Mass
Transit Division and the MBTA from July 1,2010 to June 30, 2011. The information
contained in this report has been assembled utilizing accounting information from the
Commonwealth's Management Accounting and Reporting System (MMARS) and the
Massachusetts Bay Transportation Authority
Leading the Nation in Transportation Excellence
Ten Park Plaza. Suite 4160, Boston, MA 02116
Tel: 617-973-7000. TDD: 617-973·7306
www,mass,govjmassdot
MassDOT is scheduled to publish fiscal year 2011 financial statements audited and
certified by KPMG in December, 2011. Please let my office know if we can be of
assistance with any quest,ions or comments on the enclosed infonnation.
Sincerely,
Massachusetts Department of Transportation
~
Arthur D. Shea
Chief Financial Officer
cc: Richard A. Davey, Secretary and Chief Executive Officer
Susan Bristol, MassDOT Controller
Enclosure
Legislative Report
Chapter 25 Acts of 2009 - Section 28
Revenue and Expenditure Report FY 2011 October 31, 2011
Massachusetts Department of Transportation
Massachusetts Transportation Trust Fund
Consolidated Operating Revenue and Expenditure Report FY 2011
Actual
FY 2011
OPERATING REVENUES:
Operating Revenue
Toll Revenue - Western Turnpike, Metropolitan Highway System, Tobin Bridge
Investment Income
Western Turnpike and Metropolitan Highway System - Leases & Fees
Other - Leases, Permits and Fees
Subtotal Operating Revenue
Commonwealth Fund Transfer
Commonwealth Transportation Fund Transfer
Commonwealth Supplemental Funding - Snow & Ice
Contract Assistance Pledged to Metropolitan Highway System
Contract Assistance for Central Artery O&M
Subtotal Commonwealth Fund Transfer
TOTAL REVENUES
EXPENDITURES:
Operating Expenditures
Employee Payroll and Benefits
Rent and Utilities
Other Contracted Highway Maintenance
Consultant/Contract Services
Fuel for Vehicles
Facility, Fleet and Equipment Maintenance
Contract Assistance
Information Technology
Office and Administrative Expenditures
State Police
Snow and Ice Removal Contracts & Materials
Subtotal Operating Expenditures
329,810,949
495,136
52,107,572
8,201,913
390,615,570
195,126,757
53,079,843
100,000,000
25,000,000
373,206,600
763,822,170
168,182,605
23,820,368
3,985,771
17,882,325
2,299,738
4,915,044
44,255,055
5,312,177
24,035,852
23,348,203
111,603,791
429,640,928
General Fund Expenses
10,629,054
Debt Service
Wt and MHS - Principal and Interest Net of Interest Earnings
Subtotal Debt Service
99,224,436
99,224,436
Pay Go Capital:
WT, MHS, Tobin
Subtotal Pay Go Capital
46,629,172
46,629,172
TOTAL EXPENDITURES
586,123,590
NET REVENUE/(EXPENSE) BEFORE TRANSFERS
177,698,580
Transfers In
Transfers Out
NET REVENUE/(EXPENSE)
0
0
177,698,580
1
Massachusetts Department of Transportation
Massachusetts Transportation Trust Fund
Highway Division - Revenue and Expenditure Report
FY 2011 Metropolitan
Western Turnpike 1
Actual
FY 2011
OPERATING REVENUES
Operating Revenue
Toll Revenue
Investment Income
Western Turnpike and Metropolitan Highway System - L
Other - Leases, Permits and Fees
Subtotal: Operating Revenue
Highway System
Actual
FY 2011
2
Tobin Bridge
Actual
2
FY 2011
SWRB
Actual
3
Total
Actual
FY 2011
FY 2011
116,942,019
247,568
30,227,580
0
147,417,167
181,613,089
247,568
21,879,992
0
203,740,649
31,255,841
0
0
0
31,255,841
0
0
0
8,201,913
8,201,913
329,810,949
495,136
52,107,572
8,201,913
390,615,570
0
0
0
0
0
0
100,000,000
25,000,000
0
125,000,000
0
0
0
0
0
81,338,446
0
0
53,079,843
134,418,289
81,338,446
100,000,000
25,000,000
53,079,843
259,418,289
147,417,167
328,740,649
31,255,841
142,620,202
650,033,859
48,835,743
2,322,731
1,527,236
4,113,011
1,577,987
2,364,692
1,063,434
8,842,918
10,337,890
2,909,909
83,895,551
44,181,285
11,921,559
1,428,944
6,046,804
721,751
1,412,543
1,260,649
9,109,630
13,010,313
1,971,091
91,064,569
1,573,518
191,587
26,200
229,257
0
2,891
282,184
1,203,912
0
0
3,509,549
27,682,691
4,351,112
536,313
365,631
0
322,763
0
372,930
0
106,722,791
140,354,232
122,273,237
18,786,989
3,518,693
10,754,703
2,299,738
4,102,889
2,606,267
19,529,390
23,348,203
111,603,791
318,823,901
30,143
10,598,911
0
0
10,629,054
Debt Service
Principal and Interest Net of Interest Earnings
Subtotal Debt Service
25,433,758
25,433,758
73,790,678
73,790,678
0
0
0
0
99,224,436
99,224,436
Pay Go Capital
Toll Road - MHS
Subtotal Pay Go Capital
15,725,675
15,725,675
30,902,787
30,902,787
710
710
0
0
46,629,172
46,629,172
125,085,127
206,356,945
3,510,259
140,354,232
475,306,563
22,332,040
122,383,704
27,745,582
2,265,970
174,727,296
0
0
0
0
0
0
0
0
0
0
22,332,040
122,383,704
27,745,582
2,265,970
174,727,296
Commonwealth Fund Transfer (CTF)
Commonwealth Transportation Fund Transfer
Contract Assistance Pledged to MHS
Contract Assistance for Central Artery O&M
Commonwealth Supplemental Funding - Snow & Ice
Subtotal: Commonwealth Fund Transfer
TOTAL REVENUES
EXPENDITURES
Operating Expenditures
Employee Payroll and Benefits
Rent and Utilities
Other Contracted Highway Maintenance
Consultant/Contract Services
Fuel for Vehicles
Facility, Fleet and Equipment Maintenance
Information Technology
Office and Administrative Expenses
State Police
Snow and Ice Removal Contracts & Materials
Subtotal Operating Expenditures
General Fund Expenses
TOTAL EXPENDITURES
NET REVENUE/(EXPENSE) BEFORE TRANSFERS
Transfers In
Transfers Out
NET REVENUE/(EXPENSE)
Footnotes:
(1) All toll and non-toll revenues on the Western Turnpike are restricted to use on the Western Turnpike.
(2) All toll and non-toll revenues on the Metropolitan Highway System (MHS) are restricted to use to the MHS.
Tobin Bridge revenues are restricted to use on MHS, which includes the Tobin
(3) Departmental revenue is unrestricted.
2
Massachusetts Department of Transportation
Massachusetts Transportation Trust Fund
Registry, Aeronautics, Office of Planning and Programming and Rail and Transit Divisions
Revenue and Expenditure Report
FY 2011
Registry
Actual
FY 2011
Office of Planning
and Programming
Actual
Aeronautics
Actual
FY 2011
FY 2011
OPERATING REVENUES
Commonwealth Fund Transfer
Commonwealth Transportation Fund Transfer
TOTAL REVENUE
58,276,604
58,276,604
EXPENDITURES
Operating Expenditures
Employee Payroll and Benefits
Rent and Utilities
Other Contracted Maintenance
Consultant/Contract Services
Facility, Fleet and Equipment Maintenance
Information Technology
Office and Administrative Expenses
Regional Transit Authority Contract Assistance
TOTAL EXPENDITURES
39,020,247
5,032,711
467,078
7,095,348
809,437
513,971
4,344,812
0
57,283,604
397,093
668
1,606
0
2,717
0
34,007
0
436,092
6,492,028
0
50,667
0
0
2,191,939
127,643
0
8,862,277
993,000
54,747
1,923,536
NET REVENUE/(EXPENSE) BEFORE TRANSFERS
Transfers In
Transfers Out
NET REVENUE/(EXPENSE)
0
0
993,000
490,839
490,839
0
0
54,747
10,785,813
10,785,813
0
0
1,923,536
Rail and
Transit
Actual
FY 2011
44,235,055
44,235,055
0
0
0
0
0
0
0
44,235,055
44,235,055
0
0
0
0
3
Massachusetts Department of Transportation
Capital Revenue and Expenditure Report
FY 2011 Actual
Division
Uses:
Aeronautics Dision
Rail & Transit Division
Highway Division
Statewide Road and Bridge Program
C.90 - Local Aid
American Recovery and Reinvestment Act
Accelerated Bridge Program
Planning & Programming
Central Artery Tunnel
Total Consolidated - Uses of Funds
Sources:
GO Debt
Special Obligation Debt (Gas Tax)
Federal Reimbursement - Highway
Federal Reimbursement - OPP
CAT - TIF & 3rd Party
Total Consolidated - Sources of Funds
FY 2011
16,468,162
44,533,108
732,838,872
155,149,361
161,160,700
309,602,495
69,137,626
4,558,125
1,493,448,449
561,712,379
309,602,495
595,656,011
21,919,439
4,558,125
1,493,448,449
4
Massachusetts Department of Transportation
Federal Grants Report
FY 2011
Federal Agency
Program
Federal Motor Carrier Safety Administration
Federal Motor Carrier Safety Administration
Department of Health and Human Services
Federal Motor Carrier Safety Administration
Federal Motor Carrier Safety Administration
U.S.Department of Homeland Security
Federal Transit Administration
Federal Transit Administration
Federal Transit Administration
Federal Transit Administration
Federal Transit Administration
Federal Transit Administration
Federal Transit Administration
Federal Rail Administration
Federal Aviation Administration
TOTAL
Performance/Registration Information System
Enhancing Information
State Organ Donor
CDLIS Modernization CM 08251
Safety Data Improvement
Real ID Demonstration Grant Program
Section 18 Rural Public Transportation
Jobs Access/Reverse Commute
Section 8 Planning Grant
New Freedom Program
ARRA-Formula Grants for Other Than Urbanized Areas
ARRA-Formula Grants for Other Than Urbanized Areas
Section 16B2 Elderly Handicapped
ARRA -TIGER Grants
Airport Improvement Program
Total
Revenue Received
23,127
291,197
708
109,411
199,658
2,164,630
3,911,724
828,468
3,051,797
567,891
2,251,014
5,416,724
23,779
5,288,664
778,277
24,907,070
5
Massachusetts Bay Transportation Authority
Statement of Revenue and Expense
FY 2011
Revenue
Operating Revenues
Motor Bus
Trolly Bus
Light Rail
Heavy Rail
Commuter Rail
THE RIDE
Revenue from Transportation
Other Operating Revenues
Total Operating Revenues:
Actual
FY 2011
78,237,895
2,929,107
71,723,787
156,508,686
135,327,041
4,087,041
448,813,678
62,392,121
511,205,799
Non-Operating Revenues
Dedicated Sales Tax Revenue
Dedicated Local Assessment Revenue
Contract Assistance
Other Income
Total Non-Operating Revenues:
767,056,684
150,429,215
159,999,996
24,490,782
1,101,976,677
Total Revenues:
1,613,182,476
Expenses
Operating Expenses
Wages
Fringe Benefits
Pensions
Health
Life Insurance
Disability
Workers Compensation
Other Fringes
Fringe Benefits Subtotal
Payroll Taxes
FICA
Unemployment
Payroll Taxes Subtotal
Materials, Supplies and Services
Casualty & Liability
Risk Insurance
Injuries & Damages
Casualty & Liability Subtotal
398,341,656
59,665,520
115,868,416
1,328,451
23,791
9,432,901
108,592
186,427,671
30,344,223
1,886,874
32,231,097
182,741,475
6,050,194
9,250,211
15,300,405
Purchased Commuter Rail Expenses
Purchased Local Service Expenses
Financial Service Charges
Total Operating Expenses:
Debt Service
Interest
Principal Payments
Lease Payments
Total Debt Service Expenses:
297,911,135
102,351,579
4,636,325
1,219,941,342
Total Expenses:
1,613,169,668
Net Revenue/(Expense) before Transfers
Transfers In
Transfers Out
Net Revenue/(Expense)
253,590,062
126,886,949
12,751,316
393,228,326
12,808
0
0
12,808
7