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Highway Trust Fund: Administrative Expenses of the Federal Highway Administration

GAO-16-631R Published: Jun 24, 2016. Publicly Released: Jun 24, 2016.
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What GAO Found

GAO found that the Federal Highway Administration (FHWA) functions funded by administrative monies from the Highway Trust Fund (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.

Why GAO Did This Study

Section 1433 of Public Law 114-94, Fixing America's Surface Transportation Act (FAST Act) included a provision for GAO to submit a report describing the administrative expenses of FHWA funded from HTF.



GAO is not making any recommendations in this report.

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Administrative costsAuditing standardsBudget outlaysCost analysisFederal aid for highwaysFederal aid for transportationFunds managementInternal controlsMonitoringPublic roads or highwaysStandards