oversight

Department of Transportation: Flexible Funding Within Federal Highway Programs

Published by the Government Accountability Office on 1997-08-15.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

       U&ted States
GAO    General Accounting  Office
       Washington, D.C. 20548

       Resources, Community,   and
       Economic Development    Division

      B-277725


      August 15, 1997


      The Honorable John H. Chafee
      Chairman, Committee on Environment
       and Public Works
      United States Senate

      Subject:    Denartment of Tranmortation: Flexible Fundinq
                  Within Federal Hitiwav Prortrams

      Dear Mr. Chakman:

      The Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA)
      authorized approximately $121 billion for highway programs for fiscal years *
      1992 through 1997. Three major programs-the NationaI Highway System, the
      In$erstate Maintenance Program, and the Highway Bridge Replacement and
      Rehabilitation Program (cotionly     referred to as the bridge program)-received
      about $48.3 billion, or 40 percent of the overall authorization.’

      Under ISTEX, the states have the flexibility to transfer funds between these
      three programs, thus dowing them to respond better to their differing needs or
      priorities. SpecificaJly, the law allows the states to transfer (1) up to 50 percent
      of their National Highway System funds to the Surface Transportation Program
      (SIT)-if a state wants to transfer more than 50 percent, it may do so only with
      the approval of the Secretary of Transportation; (2) 20 percent of their funds
      for the Interstate Maintenance Program to the National Highway System or STP-
      -if a state wants to transfer more than 20 percent, it must certify, and the
      Secretary of Transportation must concur, that its apportionment is in excess of
      its needs and that it is adequately maintaining its portion of the Interstate
      System; and (3) up to 40 percent (increased to 50 percent for tical years 1996



      This funding represents apportionments to the states after accounting for
      administrative deductions, including a 2-percent reduction for state planning
      and research.
                                                  GAO/WED-9’7-233R Flexible   Highway Funding
R-277725

and 1997) of their bridge program apportionment to the National Highway
System. or STP, or both.

On July 21, 1997,you asked us to determine the extent to which the states have
used the funding flexibility available for these major highway programs. As
agreed with your office, we (1) compared the actual funds transferred from the
three major programs with the maximum funds that could have been
transferred with and without the approval of the Secretary of Transportation,
(2) identified the number of states transferring funds from each of the three
major highway programs, and (3) identified the total amount of funds that can
be used or iransferred to STP.

ACTUAL TRANSFERS ARE A SMALL PERCENTAGE
OF POTENTIAL TRANSFERS

From October 1, 1991,through June 30, 1997, the states transferred a total of
$3.4 billion, or only about 8 percent of the funds they could have transferred,
with and without the approval of the Secretary of Transportation, from the
three major highway programs. At their discretion, the states could have
transferred $18.5 billion of the $48.3 biUion apportioned to them for the three
major highway programs-the National Highway System, the Interstate
Maintenance Program, and the bridge program-for fiscal years 1992 through
 1997. Another $21.7 billion of these funds could have been transferred if the
states had obtained approval from the Secretary of Transportation. Thus, a
total of $40.2 billion could have been transferred from the three programs;
however, the states generally limited their transfers to amounts that did not
require the approval of the Secretary of Transportation.

Figure 1 shows the percentage of actual transfers from the three major highway
programs in relation to the possible transfers with and without Secretarial
approval. (Encl. 1 provides additional details on actual and possible transfers
from the three major highway programs, and en&. II through IV list the
specific state transfers by program and &xl year.)




2                                          GAO/RCED-97-233R Flexible Highway Funding
B-277725
Fiaure 1: Summaw of Transfers From Three Major Hiahway Proarams




                                      8%
                                      Actual transfers




                                      Additionalpossibletransfers
                                      without approval




                                      Additionalpossibletransferswith
                                      approval



Note: Transfers are for fiscal year 1992 through June 30, 1997.

NEARLY TWO-THIRDS OF TH.E STATES
TRANSFERRED SOME HTGHWAY PROGRAM FLJNDS

From October 1, 1991, through June 30, 1997,32 states, the District of
Columbia, and the Commonwealth of Puerto Rico transferred funds from at
least one of the three major highway programs. Most of these (23 states and
Puerto Rico) transferred funds from the bridge program. The total amount
transferred fkom the bridge program was $1.8 billion. Seventeen states, Puerto
Rico, and the District of Columbia transferred $0.9 billion Tom the Interstate
Maintenance Program; and 8 states and the District of Columbia transferred
$0.7 billion from the National Highway System. Figure 2 shows the transfer
activity by the states, and enclosure V lists the states that transferred funds
from the three major highway programs.




3                                             GAO/RCED-97-233R Flexible Highway Funding
S-277725
Fiaure 2: States TransferrinG Highwav Funds From Three Maior Hiahwav Proarams




     m     Transfers from 3 major highway programs (3 states)
     0     Transfers from 2 major highway programs (10 states, D.C. and Puerto Rico)
     17    Transfers from 1 major highway program (19 states)
     m     No transfers (la states)

POTENTLAL FUNDING FOR STP IS
NEARLY QUADRUPLF THE AMOUNT AUTHORIZED

STP is a block grant program that may be used by the states and localities for a
wide range of activities, including the construction of highways and bridges and
the capital costs associated with certain transit projects, such as bus terminals.
Potential funding that could be used for STP is nearly four times the amount
authorized for the program. This is because the STP authorization of
$21.7 billion can be supplemented by other highway funding, commonly referred
to as equity adjustments.2 In addition, funds from the three major highway



‘?Ecluityfunding categories include minimum allocation, donor state bonus, hold
harmless, 90 percent of payments adjustment, and reimbursement for Interstate
Segments.
4                                                           GAO/WED-97-233R            Flexible   Highway Funding
B-277725
programs can be transferred for STP purposes-$18.5 billion without the
approval of the Secretary of Transportation and an additional $21.7 billion with
the Secretary’s approval. Table 1 summarizes the highway funds available and
potentially available for SIT.

Table 1: Funds Available      and Potentiallv Available for STP. Fiscal Years 1992-97

Dollars in billions


    Sources of funding                                                             Amount
    STP apportionments                                                              $21.7
    Equity funding available for use as STP funds                                       18.8
    Possible transfers at the states’ discretion from the
    three major highway programs                                                        18.5
    Additional possible transfers from the three major
    highway programs, subject to approval by the
    Secretary of Transportation                                                         21.7
    Total                                                                            $a&7

“STP apportionments represent those funds that can be used for any eligible STP
activity and do not include the 2-percent STP set-aside for state planning and research
activities.

States actually transferred about $2.4 billion, or only about 6 percent of the
$40.2 billion they could have transferred ($18.5 billion at their discretion and
$21.7 billion with the approval of the Secretary of Transportation) fkom the
three major highway programs to STP. Furthermore, the states generally
Limited their transfers to amounts that did not require the approval of the
Secretary.

AGENCY COMMENTS

We provided a draft of this report to the Federal Highway Administration
(FHWA) for review. We met with FHWA officials, including the Chief of the
Financial Management Division, as well as officials from the Department of
Transportation’s Office of the Secretary. FHWA generally concurred with the
data presented and provided technical and clarifying comments that we
incorporated where appropriate.



5                                                 GAOiRCED-97-233R Flexible Highway Funding
E&277725
SCOPE AND METHODOLOGY

Our analysis is based on F’HWA’s data on federal highway funds apportioned
(less administrative adjustments) for fiscal years 1992 through 1997. Our
analysis of the transfers of highway funds is based on F’HWA’s recorded
individual transfer transactions through June 30, 1997, according to the fiscal
year for which the funds were apportioned.3 In addition, our analysis of the
transfer of highway funds represents the transfers to and from major active
highway program categories; thus, funds transferred from inactive, prior
programs are excluded from the analysis. Our analysis was limited to F’HWA’s
recorded transfers and did not include a review of the documentation
associated with transfers that required the approval of the Secretary of
‘Iknsportation. The 50 states, the Commonwealth of Puerto Rico, and the
District of Columbia are recognized in the analysis, but the U.S. Virgin Islands
and the North Mariana Islands are excluded.




3F’HWA’sdata for fiscal year 1992 on bridge transfers may include bridge funds
appropriated prior to fiscal year 1992. However, F’HWA’s bridge transfer data
for fiscal years 1992 through 1997 are based on the year the transferred funds
were apportioned.
 6                                         GAO/WED-9’7-233B Flexible Highway Funding
    B-277725

    We performed our work from July through August 1997 in accordance with
    generally accepted government auditing standards.



    We are sending copies of this report to the appropriate congressional
    committees and the Secretary of Transportation.

    Please call me at (202) 5123650 if you have any questions. Major contributors
    to this report were Susan Fleming, Yvonne P&&l, and Ron Stouffer.

    Sincerely yours,



    w laaki9y,
           P .
    Phyllis F. Scheinberg
    Associate Director, Transportation
     Issues

    Enclosures - 5




7                                            GAO/RCED-97-233R Flexible   Highway Funding
ENCLOSURE I                                                                       ENCLOSURE I

          SUMMARY OF TRANSFERS FROM THREE MAJOR HIGHWAY PROGRAMS,
                     FISCAL YEAR 1992 THROUGH J7JNE 30.1997

Dollars in millions


                                           Additional possible   Additional possible
                                  Actual     transfer without           transfer with
 Major highway program          transfer              approval              approval
  Interstate Maintenance         $868               $ 2,229                $12,388
  National Highway System
                                   691                 8,587                  9,277
  Highway Bridge
  Replacement and
  Rehabilitation                 1,820                 4,347                       0
  Total                     I    $3,379               $15,163                $21,665




                                                      GAO/RCED-97-233R Flexible    Highway Funding
ENCLOSURE        II                                                        ENCLOSURE          II

                NATIONAL HIGHWAY SYSTEM TRANSFERS, BY FISCAL YEAR,
                       TO SURFACE TRANSPORTATION PROGRAM

Dollars in thousands

FY 1997                    NHS                   Percentage NHS
State                    Apport.     From NHS          Tthsfers     To STP
California             $283,206       $141,603              50%    $141,603
Vermont                 $17,862         $7,834              44%      $7,834
Total NHS              $301,068       $149,437              50%    $149,437
transfers-2 states

FY1996                     NHS                   Percentage NHS
State                    Apport.     From NHS          Transfers    To STP
California             $246,043       $124,199              50%    $124,199
Dist. of Cal.           $14,955         $4.500              30%      $4.500
Total NHS              $260,998       $128,899              49%    $128,699
transfers-2 states

w 1995                     NHS                   Percentage NHS
State                                From NHS          Transfers    To STP
California                            $135,241             ,50%    $135,241
Dist. of Cal.           $17,305         $8,653              50%
Maine                   $20,261         $5,000              25%
Vermont                 $17,689         $8,844              50%
West Virginia           $40.160        $12,000              30%     $12,000
Total NHS              $365,897       $169,738              46%    $169,738
transfers-5 states

FY 1994                    NHS                   Percentage NHS
State                    Apport.     From NHS          Transfers    To STP
California             $271,197       $135,453              50%    $135,453
Dist. of Col.           $17,351         $8,675              50%      $8,675
Louisiana               $54,344        $21,000              39%     $21 ,ooo
New York               $169,809        $30,000              18%     $30,000
Vermont                 $18,006         $9,003              50%      $9,003
West Virginia           $40.267         $4,000              10%      $4,cmo
Total NHS              $570,974       $208,131              36%    $208,131
transfers-6 states




9                                       GAO/BCED-97-233R,      Flexible   Highway   Funding
                                                                                               .^: I


ENCLOSURE- II                                                              ENCLOSURE Ii




FY 1993                   NHS                 Percentage NHS
State                   Apport.   From NHS          Transfers     To STP
New Hampshire          $20,075       $9,975              50%       $9.975
Vermont                $18,101       $9,050              50%       $9,050
Total NHS              $38,176      $19,025              50%      $19,025
transfers-2 states

FY 1992                   NHS                 Percentage NHS
State                   Apport.   From NHS          Transfers     To STP
Maine                  $17,342       $5,000              29%       $5,000
Massachusetts          $52,301       $3,000               6%       $3,000
New Hampshire          $16,791          $25               0%          $25
Vermont                $15,140       $7,570              50%       $7,570
Total NHS             $101,574      $15,595              15%      $15,595
transfers-4 states


Total-FY 92-97       $1,638,687    $690,625              42%     $690,625




                                       GAO/WED-97-233%          Flexible    Highway   tiding
   10
ENCLOSURE III                                                                         ENCLOSURE      lJiI

          INTERSTATE MAINTENANCE TRANSFERS. BY FISCAL YEAR&
 TO THE NATIONAL HIGHWAY SYSTEM OR SURFACE TRANSPORTATION   PROGRAM

Dollars in thousands


                          Interstate                      Percentage
FY 1997                maintenance      From interstate       I-maint.          To            To
State                        apport.      maintenance       transfers          NHS          STP
California                $264,518             $52,904           20%                     $52,904
Maine                      $13,535              $2,707           20%                      $2,707
Maryland                   $44,556              $8,900           20%                      $8,900
Texas                     $204,073             $40.815           20%        940.815
Washinqton                 $581533             $111706           20%        $111706
Total I-M transfers-      $585,215           $117,032            20%        $52,521      $64,511
5 states

                          interstate                      Percentage
FY 1996                maintenance      From Interstate       I-maint.          To            To
State                        apport.      maintenance       transfers          NHS          STP
California                $234,424             $47,324           20%                     $47,324
Dist.of Col.,               $I I ,788           $2380            20%                      32,380 .
Maine                       $11,788             $2,380           20%                      $2,380
Maryland                    $38,940            $12,500           32%         $7,750       $4,750
Montana                     $36,407             $1,000            3%                      $1,000
Texas                     $175,718             $35,473           20%        $35,473
Virginia                    $68,144            $13.757           20%                     $13,757
Total I-M transfers-      $577,209           $ii4,814            20%       $43,223       $71,591
7 states

                          Interstate                      Percentage
FY 1995                maintenance      From Interstate       I-maint.          To            To
State                        apporti      maintenance       transfers          NHS          STP
California                $259,675            $51.935            20%                     $51.935
Dist. of Col.              $13;605              $21723           20%                      $21723
Hawaii                     $13,605              $2,721           20%                      $2,721
Maine                      $13,605              $2,721           20%                      $2,721
Maryland                   $44,867              $8,950           20%                      $8,950
Missouri                   $72,899            $14,580            20%                     $14,580
Montana                    $42,342              $8,466           20%        $8,466
Oregon                     $41,183              $8,236           20%        $8.236
Puerto Rico                $12,245              $2,449           20%        $2,449
Texas                     $204,619            $40,924            20%       $40,924
Vermont                    $13,605              $1,361           10%                      $1,361
Virginia                   $75,779            $15,156            20%                     $15,156
Total I-M transfers-      $808,029           $160,224            20%       $60,077      $100,147
12 states



11                                             GAO/RCED-97-233B,         Flexible    Highway   Funding
                                                                                  ENCLOSUREDI
ENCLOSUREII!


                          Interstate                     Percentage
FY 1994                maintenance     From Interstate       I-maint.      To             To
State                        apport.     maintenance       transfers      NHS           STP
ArkaFlS&S                   $29,751            $5,950           20%                   $5,950
California                $264,789            $52,781           20%                  $52,781
Hkwaii                      $13,641            $2,728           20%      $2,728
Maine                       $13,641            32,728           20%      $2,728
Maryland                    $45,100            $9,000           20%      $9,000
Montana                     942,431            $8,486           20%      $8,466
Puerto Rico                 $12277             $2,455           20%      $2,455
Texas                     $205,686            $41,137           20%     $41,137
Vermont                    $13.641             $2,728           20%                   $2,728
Total I-M transfers-      $640,357           $127,993           20%     $66,534      $61,459
9 states

                          1nterstate                     Percentage
N 7993                 maintenance     From Interstate       I-maint.        To          To
State                                    maintenance       transfers       NHS          STP
Alabama                                       $10,239           20%     $10,239
Arkansas                    $29,147            $5,829           20%                   $5,829      *
California                 $283,177           $56,635           20%     $56,635
Hawaii                      $13,707                              3%        $448
Idaho                       $24,224            !§zz             20%                   $4,845
Maine                       $13,707            $21741           20%                   $2,741
Maryland                    $45,384           $32,075           71%       $9,075     $23,000
Massachusetts               w6.8~              $3,700            8%                   $3,700
Montana                     $42,903            $8,581           20%       98,583
Puerto Rico                 $12,336            $2,467           20%       $2,467
Texas                      $206,119           $41,224           20%      941,224
Vermont                     $13,707            $2,743           20%                    $2,741
Total I-M transfers-       $782,485          $171,525           22%     $128,669      $42,856
12 states




                                                    GAO/RCW-97-233R,      Flexible   Highway    Funding
      12
                                                                                   ENCLOSUREID
ENCLOS-@tEIII


                          Interstate                     Percentage
FY 1992                maintenance     From Interstate       I-maint.         To           To
State                        apport.     maintenance       transfers         NHS         STP
Arkansas                   $24,613             $4,923           20%                    $4.923
California                $236,910           $47,382            20%      $47,382
Hawaii                     $11,469             $2,294           20%       $2,294
Maryland                   $38,004             $7,600           20%                    $7,600
Montana                    $35,946             $7,189           20%       $l,ooo       $6,189
New Hampshire              $11,469             $1,000            9%       $1,000
Rhode Island               $11,469             $6,294           55%       $6,294
Texas                     $171,229           $84,246            49%      $84,246
Vermont                    $11,469             $2,294           20%                    $2,294
Virginia                   $63,783           $12,757            20%      $12,757
Totat I-M transfers-      $616,361          $175,979            29%     $154,973      $21,006
10 states


Total
FY 1992-97              $4.009.656          $867,567            22%     $505,997     $361,570




                                               GAO/WED-97-233%          Flexible   Highway   Fnnding
 13
ENCLOSURE        IV                                                                   ENCLOSURE IV

                     BRIDGE REPLACEMENT AND REHABILITATION
             TFWiSFERS TO THE NATIONAL HIGHWAY SYSTEM OR SURFACE
                            TRANSPORTATION PROGRAM

Dollars in thousands


FY 1997                  Bridge        From       Percentage
State                    apport.      bridge bridge transf&s    To NHS       To STP
California             $200,118    $100,059       50%                       $100,059
Iowa                    $40,378     $10,498        26%                       $10,498
Pennsylvania           $249,912    $100,000        40%          $70,000      $30,000
Total bridge           $490,408    $210,557        43%          $70,000     $140,557
transfers-3 states

FY 1996                  Bridge        From      Percentage
State                    apport.      bridge bridge transfers   To NHS        To STP
California             $153,599     $77,541       50%                         $T7,541
Delaware                 $5,420      w.778        33%            w7a
lOWa                    $31,969     $10,974       34%                         $10,974
Kansas                  $33,248     $10,497       32%                         $10,497
Maryland                $28,507     $11,500       40%                         $11,500
Pennsylvania           $216,797     $95,000       44%           $85,ooo       $10,000
Virginia                $49,271     $24,874       50%                         $24,874
Total bridge           $518,805    $232,164       45%           $SS.i78      $145,386
transfers-7 states

FY 1995                  Bridge        From       Percentage
State                    apport.      bridge bridge transfers   To NHS        To STP
California             $162,797     $65,119        40%                        $65,119
Delaware                 $61279      $2,041        33%           $2,041
Iowa                    $38,187     $12,982        34%                        $12,982
Kansas                  $38,471     $12,503        32%                        $12,503
Maryland                $36,459     $14,580        40%                        $14,580
Massachusetts          $109,210     337,889        35%          $37,889
Missouri                $83,412     333,365        40%          $33,365
Nebraska                $25,510     $10,204        40%                        $10,204
Oregon                  $36,130      $9,394        26%                         $9,394
Pennsylvania           $251.158    $100,464        40%           $65,000      $35,464
Puerto Rico             $14,218      $4,834        34%                         $4,834
Virginia                $47.465     $18.922        40%                        $18.922
Total bridge           $849,2Q6    $322,297        38%          $138,295     $184,002
transfers-12 states




 14                                               GAO/BCED-97-233B,        Flexible   Eighway   Funding
ENCLOSURE        IV                                                                   ENCLOSURE IV


 FY 1994                  Bridge       From      Percentage
State                    apport.      bridge bridge transfers    To NHS        To STP
 California            $160,057     $64,023       40%                          $64,023
 Iowa                   $37,637     $12,795       34%                          $12,795
Louisiana               $50,664     $10,330       20%                          $10,330
Maryland                $50,927     $20,368       40%                          $20,368
Massachusetts          $108,843     $25,000       23%            $10,000       $15,000
Nebraska                $25,767     $10,307       40%                          $10,307
New Jersey             $116,212     $39,512       34%                          $39,512
Ohio                   $701,887     $40,750       40%                          $40,750
Oregon                  $35,047      $9,112       26%                           $9,112
Pennsylvania           $251,927    $100,770       40%           $100,770
Puerto Rico             $16,377      $5,576       34%                          $5,576
Virginia                $48,751     $19,500       40%                         $19,500
Total bridge         $1,004,096    $358,043       36%           $110,770     $247,273
transfers-l 2 states




FY 1993                   Bridge       From      Percentage
State                    apport.      bridge bridge transfers    To NHS        To STP
California             $155,275     $62,109       40%                          $62,109
Louisiana               348,486      $8,670       18%                           $8,670
Maine                   $13,225      $2,544       19%                            $2,544
Maryland                $40,683      $3,726        9%                           $3,726
Massachusetts          $124,350     $20,100       23%             $5,700       $22,400
Missouri                $80,997     $32,390       40%                          $32,390
Nebraska                $25,585     $10,234       40%                          $10,234
New Jersey             $133,429     $45,365       34%                          $45,365
New Mexico               $6,777      $2,304       34%                           $2,304
Oregon                  $29,963      $7,224       24%                           $7,224
Pennsylvania           $253,266    $101,306       40%            $50,000 .     $51,386
Puerto Rico             $16,589      $5,640       34%                           $5,640
Rhode Island            $14,616      $3,554       24%             $3,554
Virginia                $48,342     $19,313       40%                          $19,313
West Virginia           $57,365     $14,286       25%                          $14,286
Wisconsin               333,358      $8,179       25%                           $8,179
Wyoming                  $6,268      $2,507       40%                           $2,507
Total bridge         $1,088,574    $357,451       33%            $59,254      $298,197
transfers-l 7 states




15                                               GAO/RCW-97-2338,          Flexible   Highway   Funding
ENCLOSURE v                                                                            ENCLOSURE IV




N 1992                  Bridge         From      Percentage
State                   apport.      bridge’ bridge transfers     To NHS      To STP
California           $124,342       $30,000       24%                         $30,000
Colorado               $191261       $6,399       33%                          $6,399
Hawaii                 $13,164       $4,391       33%                          $4,391
Iowa                   $28,702      $11,000       38%                         $11,000
Maine                  $13,861       $2,706       20%                          $2,706
Maryland               $31,092      $16,571       53%             $12,400      84,171
Massachusetts          $95,719      $32,544       34%             $15,944     $16,600
Michigan               $56,010      $22,400       40%                         $22,400
Missouri               $58,736      $23,471       40%                         $23,471
Nebraska               $20,528       $8,211       40%                          $8,211
New Jersey           $111,764       $38,000       34%                         $38,006
New Mexico              $5,545       $1,886       34%                          $1,886
Ohio                   $89,044      $10,000       11%                         $10,000
Oregon                 $24,665      $10,000       41%                         $10,000
Pennsylvania         $204,796       $81 ,919      40%             $32,288     $49,631
Puerto Rico            $11,468       $3,899       34%                          $3,899
Rhode Island            $9,868       $1,415        14%             $1,415
Virginia      .        $47~984      $19,193       40%                         $19,193
West Virginia          $51,766       $1,714        3%                          $1,714
Wisconsin              $28,981      $11,592       40%                         $11,592
Wyominq                 $5,205       $2,082       40%                          $2.082
Total bridge        $1,052,501     $339,393       32%             $62,047    $277,346
transfers-21 states

,Totai-FY 92-97    $5,003,680     $1.819.905       37%           $527,144 $1.292.761

‘FHWA data for FY 1992 on bridge transfers may include bridge funds
apportioned prior to FY 1992. However, FHWA bridge transfer data for
FY 1993 through 1997 is based on the year the transferred funds were
apportioned.




 16                                                GAO/WED-97-233R,         Flexible    Highway   Funding
                                                           -.

                                                                      ENCLOSURE V
ENCLOSURE V

           SUMMARY OF STATES TRANSFERRING HIGHWAY FUNDS
        FROM THREE MAJOR HIGHWAY PROGRAMS. FISCAL YEXR 1992
                        THROUGH JUNE 30. 1997



                                       TRANSFERRED    TRANSFERRED
                         TRANSFERRED   INTERSTATE     BRIDGE
        STATE            NHS FUNDS     MAINT. FUNDS   FUNDS
        Alabama                             Yes
        Alaska
        Arizona
        Arkansas                            Yes.
        California           Yes            Yes            Yes
        Colorado                                           Yes
        Connecticut
        Delaware                                           Yes
        Dist. of Cal.        Yes            Yes
        Florida
        Georgia
        Hawaii                              Yes             Yes
        Idaho                               Yes
        tllinois
        Indiana
        lOWa                                                Yes
        Kansas                                              Yes
        Kentucky
        Louisiana             Yes                           Yes
        Maine                 Yes           Yes             YeS
        Maryland                            Yes             Yes
        Massachusetts         Yes           Yes             Yes
        Michigan                                            Yes
        Minnesota
        Mississippi
        Missouri                            Yes             Yes
        Montana                             Yes
        Nebraska                                            Yes
        Nevada
        New Hampshire         Yes           Yes
        New Jersey                                          Yes
        New Mexico                                          Yes
        New York              Yes
        North Carolina




17                                     GAOIRCED-97-233B,   FIexible   Highway   Funding
                                                                                           ENCLOSUXE V
ENCLOSURE V


        North Dakota
        Ohio                                                              Yes
        Oklahoma
        Oregon                                         Yes                Yes
        Pennsylvania                                                      Yes
        Rhode island                                   Yes                Yes
        South Carolina
        South Dakota
        Tennessee
        Texas                                          Yes
        Utah
        Vermont                    Yes                 Yes
        Virginia                                       Yes                 Yes
        Washington                                     Yes
        West Virginia              Yes                                     Yes
        Wisconsin                                                          Yes
        Wyoming                                                            Yes
        Puerto Rico                                    Yes                 Yes


        Total--states
        transferring funds -
        (including PR)
        end DC)


        Note: States Fated in bold print represent those states that did not transfer
        funds from the three major highway programs




                                                    GAO/RCED-97-233&,           Flexible    Highway   Funding
   18
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