The Transportation Research Board released two reports related to human services transportation in 2011.   The Transportation Services Cost Sharing Toolkit, which is Volume 1 of the Transit Cooperative Research Program Report 144, describes the steps required to set up the cost accounting system, identify the data requirements and measurement parameters, and procedures for applying a cost-sharing model.   View the toolkit at http://onlinepubs.trb.org/onlinepubs/tcrp/tcrp_rpt_144v1.pdf.

Volume 2 of the report is entitled Sharing the Costs of Human Services Transportation.  The research report evaluates current practice in sharing the costs for providing community-based transportation for human services programs and offers strategies for collecting data, addressing administrative issues and establishing cost allocation procedures.  The report is available at http://onlinepubs.trb.org/onlinepubs/tcrp/tcrp_rpt_144v2.pdf.