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Block grant funds shall not supplant local tax revenues made available for operations in the year immediately preceding this agreement. State participation in eligible public transit operating costs may not exceed fifty (50) percent of such costs or an amount equal to the total revenue, excluding farebox, charter, and advertising revenue and federal funds, received by the provider for operating costs, whichever amount is less. The Agency shall require the independent auditor, retained to perform the audit as required by the Single Audit Act of 1984, to specifically test and certify that these limitations (. . . funds shall not exceed local revenue. . . funds shall not be expended for depreciation or amortization of capital assets. . .funds shall not supplant local tax revenues made available for operations in the previous year) of the block grant program as delineated in Chapter 341 . 052 FOS I ,, have been adhered to . The Agency shall provide the Department with two (2) copies of its most current adopted budget together with two (2) copies of the National Transportation Database (NTD) report at the same time the Section 15 report is submitted to the Federal Transit Administration or by March 1 , whichever is earlier. Unless the adopted budget uses a format consistent with the NTD report, the copy provided to the Department will indicate how the projections for total local revenue, local tax revenue made available for operations, and depreciation and amortization costs, as they will appear in the NTD report, can be identified. The Agency shall publish in the local newspaper of its area, in the format prescribed by the Department, the productivity and performance measures established for the transit providers most recently completed fiscal year and the prior fiscal year. This report shall be approved by the Department of Transportation prior to its publication. This report shall be submitted to the Department no later than March 15 each year, and published either by May 1 , or no later than twenty eight (28) calendar days of the Department's written approval of the report. The Agency shall finish an affidavit of publication to the Department within twenty eight (28) calendar days of publication. The Agency shall submit a Transit Development Plan (TDP) to the Department by July 1 each year A TDP shall comply with the following elements at a minimum. 1 . The TDP shall identify and list community goals and policies with respect to transportation and land use in general and specifically to transit service. 2 . The TDP shall identify and quantify the community's need for transit service using demographic, socioeconomic, land use, transportation, and transit date as appropriate. There shall be an opportunity for the public to express the need for transit service improvements, such as but not limited to, Citizens Advisory Committees and workshops.