Official US Government Icon

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Secure Site Icon

Secure .gov websites use HTTPS
A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Find the Latest Information on the Coronavirus/COVID-19 at FTA's Coronavirus landing page.

United States Department of Transportation United States Department of Transportation

NTD Uniform System of Accounts (USOA)

The Uniform System of Accounts (USOA) is the basic reference document for the National Transit Database. It contains the accounting structure required by Federal Transit laws (previously Section 15 of the Federal Transit Act). Federal Transit Administration (FTA) implemented minor structural changes to the accounting requirements and reporting system in a Federal Register notice published on October 11, 2016. This document is the updated USOA, reflecting the changes published in the Federal Register on October 11, 2016 and should be used for NTD reporting beginning in FY18.

Published Date: Tuesday, October 11, 2016
DOT is committed to ensuring that information is available in appropriate alternative formats to meet the requirements of persons who have a disability. If you require an alternative version of files provided on this page, please contact FTAWebAccessibility@dot.gov.