Highway Trust Fund: Administrative Expenses of the Federal Highway Administration

Section 1433 of Public Law 114-94, Fixing America's Surface Transportation Act (FAST Act), included a provision for the U.S. Government Accountability Office (GAO) to submit a report describing the administrative expenses of the Department of Transportation’s (DOT) Federal Highway Administration (FHWA) funded from the Highway Trust Fund (HTF). GAO's objectives were to describe (1) the types and amounts of administrative expenses funded from HTF for FHWA programs and offices during the 3 most recent fiscal years (fiscal years 2013 through 2015); (2) the extent to which FHWA effectively designed tracking and monitoring internal controls over its administrative expenses as of September 30, 2015; and (3) the extent to which FHWA has the flexibility, under existing laws and regulations, to reallocate administrative monies funded from HTF between general operating expenses and other functions. GAO found that FHWA functions funded by administrative monies from the HTF include (1) general operating expenses (salaries and benefits, equipment, travel, and other expenses); (2) transfers to the Appalachian Regional Commission; and (3) specific programs consisting of the Disadvantaged Business Enterprise, Highway Use Tax Evasion, On-the-Job Training Support Services, Consolidation of Programs (Operation Lifesaver, Public Road Safety Clearinghouse, Work Zone Safety Grants, and National Work Zone Safety Information Clearinghouse), and Air Quality and Congestion Mitigation Measure Outcomes Assessment Study. In GAO’s review of FHWA’s tracking and monitoring internal controls over general operating expenses, GAO found that FHWA had effectively designed these controls as of September 30, 2015, for the significant business processes related to general operating expenses. Furthermore, GAO found that FHWA has limited flexibility, under existing laws and regulations, to reallocate administrative monies funded from HTF between general operating expenses and certain other functions.

Language

  • English

Media Info

  • Media Type: Digital/other
  • Features: Figures; References;
  • Pagination: 23p

Subject/Index Terms

Filing Info

  • Accession Number: 01603511
  • Record Type: Publication
  • Report/Paper Numbers: GAO-16-631R
  • Files: TRIS
  • Created Date: Jun 24 2016 1:28PM