This section covers information on a wide variety of outlays by the Federal, State and local transportation agencies. A series of tables provides details on congressionally mandated apportionment factors and the funds distributed by the Federal government to the States. Another series of tables provide information on the State government's highway and mass transit expenditures, and any non-transportation distributions from highway-user revenues. Tables representing local disbursements are also provided. Toll facility disbursements, whether public or privately owned, are included in this section.

The tables are intended to provide an annual cash flow statement for highways and mass transit in which major expenditure items are identified. Together with the tables in the revenue section, these tables form balanced statement of all funds controlled or administered by all entities that perform highway-related functions.