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.
General Financial Management
- Project Authorization and Agreements: 23 CFR Part 630.
The purpose of this subpart is to prescribe policies for authorizing Federal-aid projects through execution of the project agreement required by 23 U.S.C. 106(a)(2). It is applicable to all Federal-aid projects unless specifically exempted. It includes information on Authorization to Proceed (including monitoring of inactive projects), Preparation of Agreement, Modifications, Agreement Provisions.
- Federal Share, Payments, Donations
- 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)
- FHWA Order 4551.1: Fund Transfers to Other Agencies and Among Title 23 Programs
- 23 U.S.C. 323: Donations and credits (HTML / PDF)
- Applicability of Prevailing Wage Rate Requirements to Federal-aid Construction Projects (Davis-Bacon Act)
- Procurement of Federal-aid Construction 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.
- Funds Availability and Reobligating Expired Funds
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