oversight

Transportation Infrastructure: Estimated Funding Under the Transportation Empowerment Act

Published by the Government Accountability Office on 1997-02-11.

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

United States
General Accounting Office
Washington, D.C. 20548

Resources, Community, and
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                                                                    158176
Economic Development Division



B-276166


February 11, 1997


The Honorable John R. Kasich
Chairman, Committee on the Budget
House of Representatives

The Honorable Connie Mack
United States Senate

As you requested, we are providing our analysis comparing what states received
under the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA)
with what they might have received under the proposed Transportation
Empowerment Act (TEA 2). On October 2, 1996, you requested that we verify
the Federal Highway Administration's (FHWA) analysis of TEA 2. The
verification of FHWA's analysis proved difficult, however, because the
assumptions governing it were not documented, and at times FHWA officials
were not certain how the data were derived or what financial categories were
included.

Nonetheless, with the cooperation of and data received from officials in
FHWA's Office of Budget and Finance and Office of Policy, we corrected
problems with FHWA's analysis and identified data sources and assumptions to
use in our analysis. Our analysis is dependent on the assumptions inherent in
TEA 2, such as that all states increase their state gas tax by the same amount
that the federal tax is decreased. Our analysis is also based on the assumption




                            GAO/RCED-97-73R, Transportation Infrastructure: Estimated
                                   Funding Under the Transportation Empowerment Act



                    868,11S         r
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B-276166

that unpaid obligations from prior years are financed from federal fuel taxes,'
with the remainder of thle tax revenues to be available to the states.

The results of our analysis and the accompanying assumptions are presented in
appendix I. We have also provided, as appendix II, that part of our analysis
that shows what is available for distribution to the states after past obligations
are paid off and funds go to the core federal program as proposed in TEA 2.
Since our analysis assumes that the total tax receipts equal the total outlays,
there is no expected impact on the federal budget.



We provided FHWA with draft copies of our analysis for review and comment.
We met with officials from FHWA's Office of Budget and Finance and Office of
Policy, who agreed with the reasonableness of the analysis' approach and the
appropriateness of the data used.

We performed our work from October 1996 through February 1997. Please call
me at (202) 512-3650 if you have any questions.




Phyllis F. Scheinberg
Associate Director, Transportation Issues




'The federal Highway Trust Fund was established in 1956 essentially as an
accounting mechanism to finance the federal-aid highway program. When the
Congress established the fund, it also established a safety mechanism, referred
to as the Byrd Amendment, to ensure that sufficient funds would be available to
liquidate commitments at the end of each fiscal year. As revised by the Surface
Transportation Assistance Act of 1982, the Byrd Amendment permits the total of
the projected unpaid highway commitments against the trust fund at the close
of any fiscal year to exceed the end-of-year balance, as long as the projected
income for the following 2 fiscal years will be sufficient to cover the
commitments.
2                                   GAO/RCED-97-73R Transportation Empowerment Act
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