MDTA Annual Comprehensive Financial Report 2024

Annual Comprehensive Financial Report of the Maryland Transportation Authority – An Enterprise Fund of the State of Maryland For Fiscal Year Ended June 30, 2024


I. Introductory section
8

Certificate of Achievement for Excellence in Financial Reporting
8

Letter of Transmittal
9

Members of the Maryland Transportation Authority
24

MDTA Organizational Chart
25

II. Financial Section
28

Report of Independent Public Accountant
28

Basic Financial Statements
43

Statement of Net Position
44

Statement of Revenues, Expenses, and Changes in Net Position
46

Notes to the Financial Statements
47

Required Supplemental Information
81

Schedule of Required Supplemental Information: MDTA’s Proportionate Share of the Net Pension Liability
82

MDTA Contributions to the Maryland State Retirement and Pension System
83

Other Supplemental Information
85

Combined Schedule of Revenue and Expenses – All Facilities
86

Investment of Funds – Master Investment Schedule
87

Investment of Funds – Transportation Facilities Projects
88

Investment of Funds – Intercounty Connector
89

Investment of Funds – BWI Marshall Airport Consolidated Rental Car Facility
90

Investment of Funds – BWI Marshall Airport Passenger Facility Charge Projects
91

Investment of Funds – Calvert Street Parking Garage
92

III. Statistical section
94

Statistical Section Index
95

Financial Trends
90

Schedule of Net Position
95

Schedule of Revenue, Expenses, and Changes in Net Position
96

Revenue Capacity
97

Toll Transactions by Vehicle Class
97

Toll Revenue by Vehicle Class
98

Toll Transactions by Facility
97

Toll Revenue by Facility
100

History of Toll Rates by Facility
101

Debt Capacity
102

Debt Service Coverage and Rate Covenant Compliance – Revenue Bonds
102

Debt Limitations
103

Non-Recourse Debt Outstanding
104

Ratio of Outstanding Toll Revenue Debt per Toll Transaction
105

Toll-Backed Debt Outstanding
106

Demographic and Economic Information
107

Schedule of Demographic Statistics for Maryland
107

Maryland’s Ten Largest Private Employers
108

Schedule of Employment by Sector
109

Operations
110

Capital Assets
110

Operating Expenses
111

Change in Positions
112

IV. Traffic and Revenue Section
114

Schedule of Toll Transactions – All Facilities (Unaudited)
114

Schedule of Toll Revenue – All Facilities
115

Schedule of Toll Transactions – John F. Kennedy Memorial Highway (Unaudited)
116

Schedule of Toll Revenue – John F. Kennedy Memorial Highway
117

Schedule of Toll Transactions – I-95 Express Toll Lanes (Unaudited)
118

Schedule of Toll Revenue – I-95 Express Toll Lanes
119

Schedule of Toll Transactions – Thomas J. Hatem Memorial Bridge (Unaudited)
120

Schedule of Toll Revenue – Thomas J. Hatem Memorial Bridge
121

Schedule of Toll Transactions – Harry W. Nice/Thomas “Mac” Middleton Bridge (Unaudited)
122

Schedule of Toll Revenue – Harry W. Nice/Thomas “Mac” Middleton Bridge
123

Schedule of Toll Transactions – William Preston Lane, Jr. Memorial (Bay) Bridge (Unaudited)
124

Schedule of Toll Transactions – William Preston Lane, Jr. Memorial (Bay) Bridge (Unaudited)
124

Schedule of Toll Revenue – William Preston Lane, Jr. Memorial (Bay) Bridge
125

Schedule of Toll Transactions – Baltimore Harbor Tunnel (Unaudited)
126

Schedule of Toll Revenue – Baltimore Harbor Tunnel
127

Schedule of Toll Transactions – Francis Scott Key Bridge (Unaudited)
128

Schedule of Toll Revenue – Francis Scott Key Bridge
129

Schedule of Toll Transactions – Fort McHenry Tunnel (Unaudited)
130

Schedule of Toll Revenue – Fort McHenry Tunnel
131

Schedule of Toll Transactions – Intercounty Connector (Unaudited)
132

Schedule of Toll Revenue – Intercounty Connector
133

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