Financial Management Guidance

The following guidance will help States and project sponsors meet Transportation Enhancement Activities (TE) 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.