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GAO-16-631R 1 (2016-06-24)

handle is hein.gao/gaobaajzk0001 and id is 1 raw text is: AO U.S. GOVERNMENT ACCOUNTABILITY OFFICE 441 G St. N.W. Washington, DC 20548 June 24, 2016 The Honorable James Inhofe Chair The Honorable Barbara Boxer Ranking Member Committee on Environment and Public Works United States Senate The Honorable Bill Shuster Chair The Honorable Peter A. DeFazio Ranking Member Committee on Transportation and Infrastructure House of Representatives Highway Trust Fund: Administrative Expenses of the Federal Highway Administration 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 the Department of Transportation's (DOT) Federal Highway Administration (FHWA) funded from the Highway Trust Fund (HTF). Our objectives were to describe (1) the types and amounts of administrative expenses funded from HTF for FHWA programs and offices during the 3 most recent fiscal years (fiscal years 2013 through 2015); (2) the extent to which FHWA effectively designed tracking and monitoring internal controls over its administrative expenses as of September 30, 2015; and (3) the extent to which FHWA has the flexibility, under existing laws and regulations, to reallocate administrative monies funded from HTF between general operating expenses and other functions. We briefed the House Committee on Transportation and Infrastructure and its Subcommittee on Highways and Transit on April 27, 2016, and the Senate Committee on Environment and Public Works on May 2, 2016, on the results of our work. This report formally transmits the briefing slides as of May 11, 2016, with the final results of our work in response to the provision in Section 1433 of the FAST Act (see enc. I). To address our first objective, we reviewed relevant legislation, FHWA budget documents, and general ledger data to describe and present the types and amounts of administrative expenses of FHWA funded from HTF during the 3 most recent fiscal years (fiscal years 2013 through 2015). To address our second objective, we (1) obtained and reviewed applicable policies and procedures used by FHWA; DOT's Office of Management and Budget (OMB) Circular A-123, Management's Responsibility for Internal Control Summary Report; relevant internal control risk assessments; and OMB Circular A-123 process documents to identify FHWA's tracking and monitoring internal controls over its administrative expenses; and (2) determined whether GAO-1 6-631 R FHWA Administrative Expenses Page 1

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