Federal Highway Administration: Administrative Expenses Funded from the Highway Trust Fund [open pdf - 3MB]
From the Document: "In December 2015, the Fixing America's Surface Transportation (FAST) Act authorized funds for fiscal years 2016 through 2020 from the Highway Trust Fund (HTF) for the administrative expenses of the Department of Transportation's Federal Highway Administration (FHWA). The FAST Act includes a provision for GAO [Government Accountability Office] to submit a report describing the FHWA administrative expenses funded from the HTF every 5 years following an initial report. Our initial report was issued in June 2016 and covered fiscal years 2013 through 2015. Our objectives were to describe (1) the types and amounts of administrative expenses funded by HTF for the FHWA programs and offices during the 5 most recent fiscal years (2016 through 2020); (2) the extent to which FHWA adequately designed tracking and monitoring internal controls over its administrative expenses as of September 30, 2020; and (3) the extent to which FHWA has the flexibility, under existing laws and regulations, to reallocate administrative monies funded from the HTF between general operating expenses and other functions. This report transmits briefing slides regarding the final results of our work in response to the provision in the FAST Act."
Government Accountability Office: http://www.gao.gov/