(a) This section applies to an authority required under § 452.454 to contract for a performance audit.
(b) An authority’s operating cost per passenger is computed by dividing the authority’s annual operating cost by the passenger trips for the same period.

(c) The sales and use tax receipts per passenger are computed by dividing the annual receipts from authority sales and use taxes by passenger trips for the same period.
(c-1) The subsidy per passenger is computed by subtracting annual operating revenues from annual operating costs and dividing that amount by the total number of passengers for the same period.
(d) The operating cost per revenue hour is computed by dividing the annual operating cost by the total of scheduled hours that authority revenue vehicles are in revenue service for the same period.
(e) The operating cost per revenue mile is computed by dividing the annual operating cost by the number of miles traveled by authority revenue vehicles while in revenue service.
(f) The fare recovery rate is computed by dividing the annual revenue, including fares, tokens, passes, tickets, and route guarantees, provided by passengers and sponsors of passengers of revenue vehicles, by the operating cost for the same period. Charter revenue, interest income, advertising income, and other operating income are excluded from revenue provided by passengers and sponsors of passengers.
(g) The number of passengers per hour is computed by dividing the total number of annual passengers by the total number of revenue vehicle hours for the same period.
(h) On-time performance is computed by determining an annual percentage of revenue vehicle trips of revenue vehicles that depart from selected locations at a time not earlier than the published departure time and not later than five minutes after that published time. On-time performance is computed only for fixed route revenue service.
(i) The number of collisions per 100,000 miles is computed by multiplying the annual number of collisions by 100,000 and dividing the product by the number of miles for all service, including charter and nonrevenue service for the same period. In this subsection, “collision” includes:
(1) a collision that involves an authority’s revenue vehicle, other than a lawfully parked revenue vehicle, and results in property damage, injury, or death; and
(2) an operating incident resulting in the injury or death of a person on board or boarding or alighting from an authority’s revenue vehicle.
(j) The number of miles between mechanical service calls is computed by dividing the annual number of miles for all service, including charter service and nonrevenue service, by the number of mechanical service calls for the same period. In this subsection, “mechanical service call” means an interruption in revenue service that is caused by revenue vehicle equipment failure that requires assistance from a person other than the vehicle operator before the vehicle can be operated normally.
(k) In this section:
(1) “Operating cost” means an authority’s costs of providing public transit service, including purchased transit service not performed by the authority, but excluding the costs of:
(A) depreciation, amortization, and capitalized charges;
(B) charter bus operations; and
(C) coordination of carpool and vanpool activities.
(2) “Passenger” or “passenger trips” means the number of all passenger boardings, including transfers, but excluding charter passengers and carpool and vanpool passengers whose trips are only coordinated by the authority.
(3) “Revenue service” means the time an authority revenue vehicle is in service to carry passengers, other than charter passengers.
(4) “Revenue vehicle” means a vehicle, or a combination of rail vehicles comprising a train, that is:
(A) used to carry paying passengers; and
(B) operated by an authority or as a purchased service.