Guidance

Financial Management Guidance

The following guidance will help States and project sponsors meet Transportation Alternatives Program (TAP) requirements and provide best practices for accessibility, design, construction, and maintenance.

See also:

• Accessibility Guidance
• Financial Management Guidance
• State Practices

• FHWA Regulation: Project Monitoring / Close Out Inactive Projects
• Allowable Costs and Procurement Procedures
  • Allowable Costs/OMB Circulars
  • Schedule of Equipment Rates from the Federal Emergency Management Agency (FEMA)
  • Promotional Items Prohibition
  • FHWA Policy on Indirect Costs, May 5, 2004
• Federal Share, Payments, Donations (as amended by SAFETEA-LU)
  • Memorandum: Information: Non-Federal Matching Requirements, December 29, 2009 (HTML / PDF 64 KB)
  • Federal-Aid Guidance Non-Federal Matching Requirements (HTML / PDF 64 KB)
    This memorandum establishes uniform Federal-aid policy guidance for matching Federal-aid highway program (FAHP) projects.
    • See Attachment A: Examples of proper recognition of donations and costs incurred and treated as non-federal share.
  • Memorandum: Information: Tapered Match on Federal-aid Projects, December 29, 2009 (HTML / PDF 23 KB)
  • Federal Share, Payments, Donations Explanation
  • 23 U.S.C. 120: Federal share payable (HTML / PDF)
  • 23 U.S.C. 132: Payments on Federal-aid projects undertaken by a Federal agency (HTML / PDF)
    • FHWA Guidance: Fund Transfers to Other Agencies and Among Title 23 Programs. [ PDF Version 629 KB]
  • 23 U.S.C. 323: Donations and credits (HTML / PDF)
    • Volunteer Time for Donated Labor and Services. See rates at Independent Sector.
      • Volunteer Mileage Reimbursement and Deduction
    • Specialized Skills Donated. See rates from the Bureau of Labor Statistics.
• Applicability of Prevailing Wage Rate Requirements to Federal-aid Construction Projects (Davis-Bacon Act)
  • Applicability of Davis-Bacon For Transportation Enhancement Projects
• Procurement of Federal-aid Construction Projects
  • Procurement of Transportation Enhancement Projects
• FHWA Order 5020.1 Repayment of Preliminary Engineering Costs
  This directive provides policy direction on the repayment of Federal-aid funds expended on preliminary engineering (PE) projects when reasonable progress has not been made toward right-of-way (ROW) acquisition or construction. This directive also provides additional guidance clarifying when the Federal Highway Administration (FHWA) can grant time extensions.