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Testimony: 

Before the Committee on Transportation and Infrastructure, House of 
Representatives: 

United States Government Accountability Office: 
GAO: 

For Release on Delivery: 
Expected at 10:00 a.m. EST:
Thursday, December 10, 2009: 

Recovery Act: 

States' Use of Highway and Transit Funds and Efforts to Meet the Act's 
Requirements: 

Statement of Katherine A. Siggerud, Managing Director: 
Physical Infrastructure Issues: 

GAO-10-312T: 

GAO Highlights: 

Highlights of GAO-10-312T, a testimony before the Committee on 
Transportation and Infrastructure, House of Representatives. 

Why GAO Did This Study: 

The American Recovery and Reinvestment Act of 2009 (Recovery Act) 
included more than $48 billion for the Department of Transportation’s 
(DOT) investment in transportation infrastructure, including highways, 
rail, and transit. This testimony—based on GAO report GAO-10-231, 
issued on December 10, 2009, in response to a mandate under the 
Recovery Act—addresses (1) the uses of Recovery Act highway funding, 
including the types of projects states have funded and efforts by DOT 
and the states to meet the requirements of the act, and (2) the uses of 
Recovery Act transit funding and how recipients of Recovery Act funds 
are reporting information on the number of jobs created and retained 
under section 1512. 

In GAO-10-231, GAO continues to examine the use of Recovery Act funds 
by 16 states and the District of Columbia (District), representing 
about 65 percent of the U.S. population and two-thirds of the federal 
assistance available through the act. GAO also obtained data from DOT 
on obligations and reimbursements for the Recovery Act’s highway 
infrastructure and public transportation funds. GAO updates the status 
of agencies’ efforts to implement previous GAO recommendations to help 
address a range of accountability issues as well as a matter for 
congressional consideration. No new recommendations are being made at 
this time. The report draft was discussed with federal and state 
officials, who generally agreed with its contents. 

What GAO Found: 

Three-quarters of Recovery Act highway funds have been obligated, and 
reimbursements from the Federal Highway Administration (FHWA) are 
increasing. As of November 16, 2009, $20.4 billion had been obligated 
for just over 8,800 highway projects nationwide and $4.2 billion had 
been reimbursed nationwide by FHWA. States continue to dedicate most 
Recovery Act highway funds for pavement projects, but use of funds may 
vary depending on state transportation goals. Almost half of Recovery 
Act highway obligations nationally have been for pavement improvements—
including resurfacing, rehabilitating, and reconstructing roadways. 
About 10 percent of funds has been obligated to replace and improve 
bridges, while 9 percent has been obligated to construct new roads and 
bridges. States are taking steps to meet Recovery Act highway 
requirements; for example, both state and federal officials believe the 
states are on track to obligate all highway funds by the March 2010 1-
year deadline. However, two factors may affect some states’ ability to 
meet the requirement. First, many states are awarding contracts for 
less than the original cost estimates; this allows states to have funds 
deobligated and use the savings for other projects, but additional 
projects must be identified quickly. Second, obligations for projects 
in suballocated areas, while increasing, are generally lagging behind 
obligations for statewide projects in most states and lagging 
considerably behind in a few states. In the weeks ahead, FHWA and the 
states have the opportunity to exercise diligence to both promptly seek 
deobligation of known savings and to identify projects that make sound 
use of Recovery Act funding. 

The Federal Transit Administration reports that the majority of transit 
funds have been obligated. As of November 5, 2009, almost $6 billion of 
the $6.9 billion appropriated for the Transit Capital Assistance 
Program had been obligated nationwide. Almost 88 percent of these 
obligations are being used for transit facilities, bus fleets, and 
preventive maintenance. The remaining funds are being used for rail car 
purchases, leases, and training, among other things—all of which are 
eligible expenses. Through our ongoing audit work, GAO continued to 
find confusion among recipients about how to calculate the numbers of 
jobs created and saved that is required by Recovery Act reporting 
requirements. First, a number of transit agencies continue to express 
confusion about calculating the number of jobs resulting from Recovery 
Act funding, especially with regard to using Recovery Act funds for 
purchasing equipment, such as new buses. The second area of confusion 
GAO found involved the methodology recipients were using to calculate 
full-time equivalents for the recipient reporting requirements. For 
example, in one state, four transit entities used a different 
denominator to calculate the number of full-time equivalent jobs they 
reported on their recipient reports for the period ending September 30, 
2009. In its September 2009 report, GAO recommended that DOT continue 
its outreach to transit agencies regarding reporting requirements and 
provide additional guidance, as appropriate. DOT officials stated that 
they are continuing outreach to transit agencies and will continue to 
assess the need to provide additional information. 

View [hyperlink, http://www.gao.gov/products/GAO-10-312T] or key 
components. For more information, contact Katherine A. Siggerud or A. 
Nicole Clowers at (202) 512-2834. 

[End of section] 

December 10, 2009: 

Mr. Chairman and Members of the Committee: 

I am pleased to be here to discuss our work examining selected states' 
use of funds made available for highway infrastructure projects and 
public transportation under the American Recovery and Reinvestment Act 
of 2009 (Recovery Act).[Footnote 1] Congress and the administration 
have fashioned a significant response to what is generally considered 
to be the nation's most serious economic crisis since the Great 
Depression. The Recovery Act's combined spending and tax provisions are 
estimated to cost $787 billion, including more than $48 billion in 
spending by the U.S. Department of Transportation (DOT) for investments 
in transportation infrastructure such as highways, passenger rail, and 
transit. The Recovery Act specifies several roles for GAO, including 
conducting ongoing reviews of selected states' and localities' use of 
funds made available under the act. We recently completed our fourth 
review, being issued today, which examined a core group of 16 states, 
the District of Columbia (District), and selected localities.[Footnote 
2] Our review of transportation programs focused on the Recovery Act 
funding provided for highway and transit programs. 

My statement today is based largely on our fourth review and addresses 
(1) the uses of Recovery Act highway funding, including the types of 
projects states have funded and efforts by DOT and the states to meet 
the requirements of the act, and (2) the uses of Recovery Act transit 
funding and how recipients of Recovery Act funds are reporting 
information on the number of jobs created and retained. The states 
selected for our review contain about 65 percent of the U.S. population 
and are estimated to receive collectively about two-thirds of the 
intergovernmental federal assistance funds available through the 
Recovery Act. We selected these states and the District on the basis of 
federal outlay projections, percentage of the U.S. population 
represented, unemployment rates and changes, and a mix of states' 
poverty levels, geographic coverage, and representation of both urban 
and rural areas. We also obtained data from DOT on obligations and 
reimbursements for the Recovery Act's highway infrastructure funds. We 
conducted performance audits for our fourth review from September 2009 
to December 2009 in accordance with generally accepted government 
auditing standards. Those standards require that we plan and perform 
the audit to obtain sufficient, appropriate evidence to provide a 
reasonable basis for our findings and conclusions based on our audit 
objectives. We believe that the evidence obtained provides a reasonable 
basis for our findings and conclusions based on our audit objectives. 

Background: 

The Recovery Act provides funding to states for restoration, repair, 
and construction of highways and other activities allowed under the 
Federal-Aid Highway Surface Transportation Program and for other 
eligible surface transportation projects. In March 2009, $26.7 billion 
was apportioned to all 50 states and the District for highway 
infrastructure and other eligible projects. The Recovery Act requires 
that 30 percent of these funds be suballocated, primarily based on 
population, for metropolitan, regional, and local use. Highway funds 
are apportioned to states through federal-aid highway program 
mechanisms, and states must follow existing program requirements, which 
include ensuring the project meets all environmental requirements 
associated with the National Environmental Policy Act (NEPA), paying a 
prevailing wage consistent with federal Davis-Bacon Act requirements, 
complying with goals to ensure disadvantaged businesses are not 
discriminated against in the awarding of construction contracts, and 
using American-made iron and steel in accordance with Buy America 
program requirements. While the maximum federal fund share of highway 
infrastructure investment projects under the existing federal-aid 
highway program is generally 80 percent, under the Recovery Act, it is 
100 percent. 

The Recovery Act appropriated $8.4 billion to fund public transit 
throughout the country mainly through three existing Federal Transit 
Administration (FTA) grant programs, including the Transit Capital 
Assistance Program and the Fixed Guideway Infrastructure Investment 
program.[Footnote 3] The majority of the public transit funds--$6.9 
billion (82 percent)--was apportioned for the Transit Capital 
Assistance Program, with $6 billion designated for the urbanized area 
formula grant program and $766 million designated for the nonurbanized 
area formula grant program.[Footnote 4] Under the urbanized area 
formula grant program, Recovery Act funds were apportioned to large and 
medium urbanized areas--which in some cases include a metropolitan area 
that spans multiple states--throughout the country according to 
existing program formulas. Recovery Act funds were also apportioned to 
states for small urbanized areas and nonurbanized areas under the 
formula grant programs using the program's existing formula. Transit 
Capital Assistance Program funds may be used for such activities as 
facilities renovation or construction, vehicle replacements, preventive 
maintenance, and paratransit services. Up to 10 percent of apportioned 
Recovery Act Transit Capital Assistance funds may also be used for 
operating expenses.[Footnote 5] The Fixed Guideway Infrastructure 
Investment program was appropriated $750 million, of which $742.5 
million was apportioned by formula directly to qualifying urbanized 
areas.[Footnote 6] The funds may be used for any capital projects to 
maintain, modernize, or improve fixed guideway systems.[Footnote 7] The 
maximum federal fund share for projects under the Recovery Act's 
Transit Capital Assistance Program and the Fixed Guideway 
Infrastructure Investment program is 100 percent; the federal share 
under the existing programs is generally 80 percent. 

As they work through the state and regional transportation planning 
process, designated recipients of funds apportioned for transit-- 
typically public transit agencies and metropolitan planning 
organizations (MPO)--develop a list of transit projects that project 
sponsors (typically transit agencies) submit to FTA for Recovery Act 
funding.[Footnote 8] FTA reviews the project sponsors' grant 
applications to ensure that projects meet eligibility requirements and 
then obligates Recovery Act funds by approving the grant application. 
Project sponsors must follow the requirements of the existing programs, 
which include ensuring the projects funded meet all regulations and 
guidance pertaining to the Americans with Disabilities Act (ADA), pay a 
prevailing wage consistent with federal Davis-Bacon Act requirements, 
and comply with goals to ensure disadvantaged businesses are not 
discriminated against in the awarding of contracts. 

Most Highway Recovery Act Funding Has Been Obligated, and DOT and the 
States Are Taking Steps to Meet the Act's Requirements: 

Most Highway Funds Have Been Obligated, and Reimbursements Are 
Increasing: 

Three quarters of Recovery Act funds provided for highway 
infrastructure investment has been obligated nationwide and in the 16 
states and the District that are the focus of our review. For example, 
as of November 16, 2009, $20.4 billion of the funds had been obligated 
for just over 8,800 projects nationwide and $4.2 billion had been 
reimbursed.[Footnote 9] In the 16 states and the District, $11.9 
billion had been obligated for nearly 4,600 projects and $1.9 billion 
had been reimbursed. 

Table 1 shows the funds apportioned and obligated nationwide and in 
selected states as of November 16, 2009. 

Table 1: Recovery Act Highway Apportionments and Obligations Nationwide 
and in Selected States as of November 16, 2009 (Dollars in millions): 

State: Arizona; 
Apportionment: $522; 
Obligation: Obligated amount: $299; 
Obligation: Percentage of apportionment obligated: 57%. 

State: California; 
Apportionment: $2,570; 
Obligation: Obligated amount: $2,085; 
Obligation: Percentage of apportionment obligated: 81%. 

State: Colorado; 
Apportionment: $404; 
Obligation: Obligated amount: $346; 
Obligation: Percentage of apportionment obligated: 86%. 

State: District of Columbia; 
Apportionment: $124; 
Obligation: Obligated amount: $106; 
Obligation: Percentage of apportionment obligated: 86%. 

State: Florida; 
Apportionment: $1,347; 
Obligation: Obligated amount: $1,123; 
Obligation: Percentage of apportionment obligated: 83%. 

State: Georgia; 
Apportionment: $932; 
Obligation: Obligated amount: $710; 
Obligation: Percentage of apportionment obligated: 76%. 

State: Illinois; 
Apportionment: $936; 
Obligation: Obligated amount: $784; 
Obligation: Percentage of apportionment obligated: 84%. 

State: Iowa; 
Apportionment: $358; 
Obligation: Obligated amount: $342; 
Obligation: Percentage of apportionment obligated: 96%. 

State: Massachusetts; 
Apportionment: $438; 
Obligation: Obligated amount: $252; 
Obligation: Percentage of apportionment obligated: 58%. 

State: Michigan; 
Apportionment: $847; 
Obligation: Obligated amount: $716; 
Obligation: Percentage of apportionment obligated: 84%. 

State: Mississippi; 
Apportionment: $355; 
Obligation: Obligated amount: $306; 
Obligation: Percentage of apportionment obligated: 86%. 

State: New Jersey; 
Apportionment: $652; 
Obligation: Obligated amount: v492; 
Obligation: Percentage of apportionment obligated: 75%. 

State: New York; 
Apportionment: $1,121; 
Obligation: Obligated amount: $833; 
Obligation: Percentage of apportionment obligated: 74%. 

State: North Carolina; 
Apportionment: $736; 
Obligation: Obligated amount: $659; 
Obligation: Percentage of apportionment obligated: 90%. 

State: Ohio; 
Apportionment: $936; 
Obligation: Obligated amount: $488; 
Obligation: Percentage of apportionment obligated: 52%. 

State: Pennsylvania; 
Apportionment: $1,026; 
Obligation: Obligated amount: $925; 
Obligation: Percentage of apportionment obligated: 90%. 

State: Texas; 
Apportionment: $2,250; 
Obligation: Obligated amount: $1,396; 
Obligation: Percentage of apportionment obligated: 62%. 

State: Selected states total; 
Apportionment: $15,551; 
Obligation: Obligated amount: $11,864; 
Obligation: Percentage of apportionment obligated: 76v. 

State: U.S. total; 
Apportionment: $26,660; 
Obligation: Obligated amount: $20,422; 
Obligation: Percentage of apportionment obligated: 77v. 

Source: GAO analysis of Federal Highway Administration data. 

Note: Obligation data does not include obligations associated with $290 
million of apportioned funds that were transferred from the Federal 
Highway Administration (FHWA) to the Federal Transit Administration 
(FTA) for transit projects. Generally, FHWA has authority pursuant to 
23 U.S.C. § 104(k)(1) to transfer funds made available for transit 
projects to FTA. 

[End of table] 

As of November 16, 2009, $4.2 billion had been reimbursed nationwide by 
the Federal Highway Administration (FHWA), including $1.9 billion 
reimbursed to the 16 states and the District.[Footnote 10] These 
amounts represent 20 percent of the Recovery Act highway funding 
obligated nationwide and 16 percent of the funding obligated in the 16 
states and the District. As we reported in our September report, 
because it can take 2 or more months for a state to bid and award the 
work to a contractor and have work begin after funds have been 
obligated for specific projects, it may take months before states 
request reimbursement from FHWA.[Footnote 11] However reimbursements 
have increased considerably over time, from $10 million in April to 
$4.2 billion in mid-November. Reimbursements have also increased 
considerably since we reported in September, when $604 million had been 
reimbursed to the 16 states and the District and $1.4 billion had been 
reimbursed nationwide. See figure 1. 

Figure 1: Cumulative Recovery Act Highway Funds Obligated and 
Reimbursed by FHWA Nationwide from March 30, 2009 to November 16, 2009 
(Dollars in billions): 

[Refer to PDF for image: vertical bar graph] 

Date: March, 2009; 
Reimbursements: 0; 
Obligations: $4.69. 

Date: April, 2009; 
Reimbursements: $0.01; 
Obligations: $8.92. 

Date: May, 2009; 
Reimbursements: $0.07; 
Obligations: $12.97. 

Date: June, 2009; 
Reimbursements: $0.25; 
Obligations: $16.14. 

Date: July, 2009; 
Reimbursements: $0.68; 
Obligations: $17.20. 

Date: August, 2009; 
Reimbursements: $1.44; 
Obligations: $17.96. 

Date: September, 2009; 
Reimbursements: $2.38; 
Obligations: $19.12. 

Date: October, 2009; 
Reimbursements: $3.66; 
Obligations: $19.88. 

Date: November, 2009; 
Reimbursements: $4.18; 
Obligations: $20.42. 

Source: GAO analysis of FHWA data. 

Note: Obligation and reimbursement data does not include obligations or 
reimbursements associated with $290 million of apportioned funds that 
were transferred from FHWA to FTA for transit projects. Generally, FHWA 
has authority pursuant to 23 U.S.C. § 104(k)(1) to transfer funds made 
available for transit projects to FTA. November data is only for the 
first 16 days of the month. 

[End of figure] 

While reimbursement rates have been increasing, wide differences exist 
across states. Some differences we observed among the states were 
related to the complexity of the types of projects states were 
undertaking and the extent to which projects were being administered by 
local governments. For example, Illinois and Iowa have the highest 
reimbursement rates--36 percent and 53 percent of obligations, 
respectively--far above the national average. Illinois and Iowa also 
have a far larger percentage of funds devoted to resurfacing projects 
than other states--as discussed in the next section, resurfacing 
projects can be quickly obligated and bid. Florida and California have 
among the lowest reimbursement rates, less than 2 percent and 4 percent 
of obligations, respectively. Florida is using Recovery Act funds for 
more complex projects, such as constructing new roads and bridges and 
adding lanes to existing highways. Florida officials also told us that 
the pace of awarding contracts has been generally slower in areas where 
large numbers of projects are being administered by local agencies. In 
California, state officials said that projects administered by local 
agencies may take longer to reach the reimbursement phase than state 
projects due to additional steps required to approve local highway 
projects. For example, highway construction contracts administrated by 
local agencies in California call for a local public notice and review 
period, which can add nearly 6 weeks to the process. In addition, 
California state officials stated that localities tend to seek 
reimbursement in one lump sum at the end of a project, which can 
contribute to reimbursement rates not matching levels of ongoing 
construction. 

States Continue to Dedicate Most Recovery Act Highway Funds for 
Pavement Projects, but Use of Funds Varies Depending on State 
Transportation Goals: 

Almost half of Recovery Act highway obligations nationally have been 
for pavement improvements--including resurfacing, rehabilitating, and 
reconstructing roadways--consistent with the use of Recovery Act funds 
in our previous reports. Specifically, $4.5 billion, or 22 percent, is 
being used for road resurfacing projects, while $5.2 billion, or 26 
percent, is being used for reconstructing or rehabilitating 
deteriorated roads.[Footnote 12] As we have reported, many state 
officials told us they selected a large percentage of resurfacing and 
other pavement improvement projects because those projects did not 
require extensive environmental clearances, were quick to design, could 
be quickly obligated and bid, could employ people quickly, and could be 
completed within 3 years. In addition to pavement improvement, other 
projects that have significant funds obligated include pavement 
widening (reconstruction that includes adding new capacity to existing 
roads), with $3 billion (15 percent) obligated, and bridge replacement 
and improvements, with $2 billion (10 percent) obligated. Construction 
of new roads and bridges accounted for 6 percent and 3 percent of funds 
obligated, respectively. Figure 2 shows obligations by the types of 
road and bridge improvements being made. 

Figure 2: National Recovery Act Highway Obligations by Project 
Improvement Type as of October 31, 2009: 

[Refer to PDF for image: pie-chart] 

Pavement projects total (70 percent, $13.99 billion): 
Pavement improvement: reconstruction/rehabilitation ($5.18 billion): 
26%; 
Pavement improvement: resurface ($4.46 billion): 22%; 
Pavement widening ($3.07 billion): 15%; 
New road construction ($1.28 billion): 6%. 

Bridge projects total (13 percent, $2.51 billion): 
Bridge improvement ($1.02 billion): 5%; 
Bridge replacement ($983 million): 5%; 
New bridge construction ($511 million): 3%. 

Other (17 percent, $3.37 billion): 
Other ($3.37 billion): 17%. 

Source: GAO analysis of Federal Highway Administration data. 

Note: Totals may not add due to rounding. "Other" includes safety 
projects, such as improving safety at railroad grade crossing, and 
transportation enhancement projects, such as pedestrian and bicycle 
facilities, engineering, and right-of-way purchases. 

[End of figure] 

The total distribution of project funds by improvement type among the 
16 states and the District closely mirrors the distribution nationally--
however, we noted wide differences in how funds were used in these 
states. States have considerable latitude to select projects under both 
the Recovery Act and the regular Federal-Aid Highway Program, and as a 
result, states have adopted different strategies to use Recovery Act 
funding to meet the states' transportation goals and needs and promote 
long-term investment in infrastructure. The following are some 
examples: 

* Illinois and Iowa have had a significant portion of their Recovery 
Act funds obligated for resurfacing projects--63 percent and 59 percent 
of funds, respectively, compared with 10 percent and 12 percent of 
funds in Pennsylvania and Florida, respectively (the national average 
is 22 percent). Iowa officials told us that focusing on pavement 
projects allowed them to advance a significant number of needed 
projects, which will reduce the demand for these types of projects and 
free up federal and state funding for larger, more complex projects in 
the near future. 

* According to California officials, under a state law enacted in March 
2009, 62.5 percent of funds went directly to local governments for 
projects of their selection, while the remaining 37.5 percent is being 
used mainly for state highway rehabilitation and maintenance projects 
that, due to significant funding limitations, would not have otherwise 
been funded. According to California officials, distributing a majority 
of funds to localities allows a number of locally important projects to 
be funded. 

* Mississippi used over half its Recovery Act funds for pavement 
improvement projects and around 14 percent of funds for pavement 
widening. The Executive Director of the state transportation department 
told us the Recovery Act allowed Mississippi to undertake needed 
projects and to enhance the safety and performance of the state's 
highway system. However, the Executive Director also said that the 
act's requirements that priority be given to projects that could be 
completed in 3 years resulted in missed opportunities to address long- 
term needs, such as upgrading a state roadway to interstate highway 
standards, that would have likely had a more lasting impact on 
Mississippi's infrastructure and economic development. 

* In Florida, 36 percent of funds have been obligated for pavement- 
widening projects (compared with 15 percent nationally) and 23 percent 
for construction of new roads and bridges (compared with 9 percent 
nationally), while in Ohio, 32 percent of funds have been obligated for 
new road and bridge construction. 

* Pennsylvania targeted Recovery Act funds to reduce the number of 
structurally deficient bridges in the state.[Footnote 13] As of October 
2009, 31 percent of funds in Pennsylvania were obligated for bridge 
improvement and replacement (compared with 10 percent nationally), in 
part because a significant percentage (about 26 percent, as of 2008) of 
the state's bridges are structurally deficient.[Footnote 14] 

* Massachusetts has used most of its Recovery Act funds to date for 
pavement improvement projects, including 30 percent of funds for 
resurfacing projects and 43 percent of funds for reconstructing or 
rehabilitating deteriorated roads. A Massachusetts official told us 
that the focus of its projects for reconstructing and rehabilitating 
roads, as well as the focus of future project selections, is to select 
projects that promote the state's broader long-term economic 
development goals. For example, according to a Massachusetts official, 
the Fall River development park project supports an economic 
development project and includes construction of a new highway 
interchange and new access roadways to a proposed executive park. FHWA 
officials expressed concern that Massachusetts may be pursuing 
ambitious projects that run the risk of not meeting Recovery Act 
requirements that all funds be obligated by March 2010. 

States Are Taking Additional Steps to Meet Recovery Act Highway 
Requirements, Including the Obligation Deadline and the Economically 
Distressed Area and Maintenance-of-Effort Requirements: 

Recovery Act highway funding is apportioned under the rules governing 
the Federal-Aid Highway Program generally and its Surface 
Transportation Program in particular, and states have wide latitude and 
flexibility in which projects are selected for federal funding. 
However, the Recovery Act tempers that latitude with requirements that 
do not exist in the regular program, including the following 
requirements: 

* States are required to ensure that all apportioned Recovery Act 
funds--including suballocated funds--are obligated within 1 year 
(before Mar. 2, 2010). The Secretary of Transportation is to withdraw 
and redistribute to eligible states any amount that is not obligated 
within this time frame[Footnote 15]. Any Recovery Act funds that are 
withdrawn and redistributed are available for obligation until 
September 30, 2010.[Footnote 16] 

* Give priority to projects that can be completed within 3 years and to 
projects located in economically distressed areas. Distressed areas are 
defined by the Public Works and Economic Development Act of 1965, as 
amended.[Footnote 17] According to this act, to qualify as an 
economically distressed area, the area must (1) have a per capita 
income of 80 percent or less of the national average; (2) have an 
unemployment rate that is, for the most recent 24-month period for 
which data are available, at least 1 percent greater than the national 
average unemployment rate; or (3) be an area the Secretary of Commerce 
determines has experienced or is about to experience a "special need" 
arising from actual or threatened severe unemployment or economic 
adjustment problems resulting from severe short-or long-term changes in 
economic conditions. In response to our recommendation, FHWA, in 
consultation with the Department of Commerce, issued guidance on August 
24, 2009, that provided criteria for states to use for designating 
"special need" areas for the purpose of Recovery Act funding.[Footnote 
18] 

* Certify that the state will maintain the level of spending for the 
types of transportation projects funded by the Recovery Act that it 
planned to spend the day the Recovery Act was enacted. As part of this 
certification, the governor of each state is required to identify the 
amount of funds the state plans to expend from state sources from 
February 17, 2009, through September 30, 2010.[Footnote 19] 

The first Recovery Act requirement is that states have to ensure that 
all apportioned Recovery Act funds--including suballocated funds--are 
obligated within 1 year. Over 75 percent of apportioned Recovery Act 
highway funds had been obligated as of November 16, 2009, both 
nationwide and among the 16 states and the District. Nine states and 
the District have higher obligation rates than the national average, 
including Iowa and the District--for which FHWA has obligated 96 
percent and 86 percent of funds, respectively. Conversely, Arizona, 
Massachusetts, Ohio, and Texas have obligation rates of between 52 
percent and 62 percent of apportioned funds. Officials at FHWA and 
state department of transportation officials in the states we reviewed 
generally believe that these states are on track to meet the March 2010 
1-year deadline. 

However, two factors may affect some states' ability to meet the 1-year 
requirement. First, many state and local governments are awarding 
contracts for less than the original estimated cost. This allows states 
to use the savings from lower contract awards for other projects, but 
additional projects funded with deobligated funds must be identified 
quickly. In order to use the savings resulting from the lower contract 
awards, a state must request FHWA to deobligate the difference between 
the official estimate and the contract award amount and then obligate 
funds for a new project. 

Our analysis of contract award data shows that for the 10 states and 
the District, the majority of contracts are being awarded for less than 
the original cost estimates.[Footnote 20] While there is a variation in 
the number of contracts being awarded for lower than their original 
estimates, every state we collected information from awarded at least 
half of its contracts for less than the original cost estimates. Some 
states had an extremely high number of contracts awarded at lower 
amounts. For example, California, Georgia, and Texas awarded more than 
90 percent of their contracts for less than their cost estimates. We 
also found a significant variation in both the average amount and the 
range of the savings from contracts awarded at lower amounts. For 
example, in the District and Georgia, such contracts averaged more than 
30 percent less than original state estimates, while in Colorado and 
Massachusetts, such contracts averaged under 15 percent less than 
original state estimates. In addition, there is also a significant 
range in individual projects, with the savings ranging from less then 1 
percent under estimates in a number of states to almost 55 percent 
under estimates in New York and over 90 percent under in Illinois. 

Federal regulations require states to promptly review and adjust 
project cost estimates on an ongoing basis and at key decision points, 
such as when the bid is approved.[Footnote 21] Many state officials 
told us that their state has already started the process of ensuring 
funds are deobligated and obligated to other highway programs and 
projects by the 1-year deadline. For example, in Colorado, officials 
are planning to use Recovery Act funds that are being deobligated by 
FHWA for 5 new projects, while in California, FHWA deobligated 
approximately $108.5 million and the state has identified 16 new 
projects for Recovery Act funding. FHWA officials told us they 
recognize the need to develop a process to monitor and ensure 
deobligation of Recovery Act funds from known savings before the 1-year 
deadline. 

A second factor that may affect some states' ability to meet the 1-year 
requirement is that obligations for projects in suballocated areas, 
while increasing, are generally lagging behind obligations for 
statewide projects in most states and lagging considerably behind in a 
few states. In the 16 states and the District, 79 percent of 
apportioned statewide funds had been obligated as of October 31, 2009, 
while 65 percent of suballocated funds had been obligated. This 
represents an increase over what we reported in September 2009, when 75 
percent of apportioned statewide funds had been obligated and 51 
percent of suballocated funds had been obligated. Figure 3 shows 
obligations for statewide and suballocated areas in the 16 states and 
the District. 

Figure 3: Percentage of Recovery Act Highway Apportionments That Have 
Been Obligated for States and Suballocated Areas in Selected States as 
of October 31, 2009: 

[Refer to PDF for image: vertical bar graph] 

State: Arizona; 
Total obligations of statewide funds: 72%; 
Total obligations of suballocated funds: 19%. 

State: California; 
Total obligations of statewide funds: 82%; 
Total obligations of suballocated funds: 82%. 

State: Colorado; 
Total obligations of statewide funds: 90%; 
Total obligations of suballocated funds: 80%. 

State: District of Columbia; 
Total obligations of statewide funds: 91%; 
Total obligations of suballocated funds: 74%. 

State: Florida; 
Total obligations of statewide funds: 75%; 
Total obligations of suballocated funds: 82%. 

State: Georgia; 
Total obligations of statewide funds: 80%; 
Total obligations of suballocated funds: 71%. 

State: Illinois; 
Total obligations of statewide funds: 94%; 
Total obligations of suballocated funds: 55%. 

State: Iowa; 
Total obligations of statewide funds: 95%; 
Total obligations of suballocated funds: 91%. 

State: Massachusetts; 
Total obligations of statewide funds: 72%; 
Total obligations of suballocated funds: 31%. 

State: Michigan; 
Total obligations of statewide funds: 93%; 
Total obligations of suballocated funds: 61%. 

State: Mississippi; 
Total obligations of statewide funds: 98%; 
Total obligations of suballocated funds: 55%. 

State: New Jersey; 
Total obligations of statewide funds: 93%; 
Total obligations of suballocated funds: 34%. 

State: New York; 
Total obligations of statewide funds: 88%; 
Total obligations of suballocated funds: 89%. 

State: North Carolina; 
Total obligations of statewide funds: 81%; 
Total obligations of suballocated funds: 85%. 

State: Ohio; 
Total obligations of statewide funds: 48%; 
Total obligations of suballocated funds: 57%. 

State: Pennsylvania; 
Total obligations of statewide funds: 82%; 
Total obligations of suballocated funds: 97%. 

State: Texas; 
Total obligations of statewide funds: 66%; 
Total obligations of suballocated funds: 57%. 

Source: GAO analysis of FHWA data. 

Note: This figure includes only apportioned funds available for 
highways and excludes $290 million of apportioned funds that were 
transferred from FHWA to FTA for transit projects in nine states. 
Generally, FHWA has authority pursuant to 23 U.S.C. § 104(k)(1) to 
transfer funds made available for transit projects to FTA. 

[End of figure] 

As shown in figure 3, and as we reported in September 2009, FHWA has 
obligated substantially fewer funds suballocated for metropolitan and 
local areas in three states. While the national average for obligations 
of Recovery Act funds for suballocated areas is 63 percent, as of 
October 31, New Jersey, Massachusetts, and Arizona had obligation rates 
of 34 percent, 31 percent, and 18 percent of these funds, respectively. 
Officials in these three states cited a number of reasons for this-- 
including lack of familiarity by local officials with federal 
requirements and increased staff workload associated with Recovery Act 
projects--and reported they were taking a number of actions to increase 
obligations, such as imposing internal deadlines on local governments 
to identify and submit projects. As of October 2009, Arizona had 
awarded four contracts (one more than it had as of September 2009) 
representing $29 million of the $157 million of suballocated funds. 
This represents 18 percent of suballocated funds--a decline from the 21 
percent of suballocated funds that had been obligated when we reported 
in September 2009. Arizona Department of Transportation officials told 
us that although one new contract had been awarded, the state's total 
obligation of suballocated funds had declined because some suballocated 
funds were deobligated after more contracts were awarded for less than 
the estimated amount. Officials also told us that if local governments 
are not able to advertise contracts for construction in suballocated 
areas prior to the March 2010 deadline, the state would use Recovery 
Act funds on "ready-to-go" statewide highway projects in those areas. 
Similarly, officials in two localities told us that if projects 
intended for Recovery Act funds were in danger of not having funds 
obligated by the deadline, they would use those funds on projects now 
slated to be funded with state dollars and use state funding for other 
projects. 

Although states are working to have all of their suballocated funds 
obligated before March 2010, failure to do so will not prohibit them 
from participating in the redistribution of Recovery Act funds after 
March 2, 2010. The Secretary of Transportation is to withdraw highway 
funds, including suballocated funds, that are not obligated before 
March 2, 2010. A state that has obligated all of the funds that were 
apportioned for use by the state (those that were not suballocated) is 
eligible to participate in this redistribution, regardless of whether 
all of the state's suballocated funds have been obligated. FHWA has 
stated that it is in the process of developing guidance on how the 
redistribution of any Recovery Act funding that remains unobligated 1 
year after apportionment. According to DOT officials, consistent with 
guidance in the Recovery Act, FHWA currently plans to model this 
redistribution after the process used each year in the regular federal- 
aid highway program to redistribute obligation authority, allowing 
Recovery Act funds redistributed to the states to be available for any 
qualified project in a state. 

The second Recovery Act requirement is to give priority to projects 
located in economically distressed areas. In July and September 2009, 
we identified substantial variation in the extent to which states 
prioritized projects in economically distressed areas and how they 
identified these areas.[Footnote 22] For example, we found instances of 
states developing their own eligibility requirements for economically 
distressed areas using data or criteria not specified in the Public 
Works and Economic Development Act (Public Works). State officials told 
us they did so to respond to rapidly changing economic conditions. In 
response to our recommendation, FHWA, in consultation with the 
Department of Commerce, issued guidance to the states in August 2009 on 
identifying and giving priority to economically distressed areas and 
criteria to identify "special need" economically distressed areas that 
do not meet the statutory criteria in the Public Works act.[Footnote 
23] In its guidance, FHWA directed states to maintain information as to 
how they identified, vetted, examined, and selected projects located in 
economically distressed areas and to provide FHWA's division offices 
with documentation that demonstrates satisfaction of the "special need" 
criteria. FHWA issued additional questions and answers relating to 
economically distressed areas in November 2009. 

Widespread designations of special needs areas gives added preference 
to highway projects for Recovery Act funding; however, they also make 
it more difficult to target Recovery Act highway funding to areas that 
have been the most severely impacted by the economic downturn. Three of 
the states we reviewed--Arizona, California, and Illinois--had each 
developed and applied its own criteria for identifying economically 
distressed areas, and in two of the three states, applying the new 
criteria increased the number of areas considered distressed. In 
California, the number of counties considered distressed rose from 49 
to all 58 counties, while in Illinois, the number of distressed areas 
increased from 74 to 92 of the state's 102 counties. All 15 counties in 
Arizona were considered distressed under the state's original 
determination and remained so when the state applied the revised 
criteria. FHWA officials told us they expected the number of "special 
need" distressed areas to increase when the new guidance was applied. 
We plan to continue to monitor the states' implementation of DOT's 
economically distressed area guidance. 

The third Recovery Act requirement is for states to certify that they 
will maintain the level of state effort for programs covered by the 
Recovery Act. As we reported in September 2009, most states revised the 
initial explanatory or conditional certifications they submitted to DOT 
after DOT's April 22, 2009, guidance required states to recertify 
without conditions. All states that submitted conditional 
certifications submitted a second maintenance-of-effort certification 
to DOT without conditions, and DOT concluded that the form of each 
state certification was consistent with its April guidance. In June 
2009, FHWA began to review each state's maintenance-of-effort 
calculation to determine whether the method of calculation was 
consistent with DOT guidance and the amounts reported by the states for 
planned expenditures for highway investment was reasonable. For 
example, FHWA division offices evaluated, among other things, whether 
the amount certified (1) covered the period from February 17, 2009, 
through September 30, 2010, and (2) included in-kind contributions. 
FHWA division staff then determined whether the state certification 
needed (1) no further action, (2) further assessment, or (3) additional 
information. In addition, according to FHWA officials, their 
assessments indicated that FHWA needed to clarify the types of projects 
funded by the appropriations and the types of state expenditures that 
should be included in the maintenance-of-effort certifications. As a 
result of these findings, DOT issued guidance in June, July, and 
September 2009 and plans to issue additional guidance on these issues. 

In August 2009, FHWA staff in headquarters reviewed the FHWA division 
staff findings for each sate and proceeded to work with each FHWA 
division office to make sure their states submit revised certifications 
that will include the correct planned expenditures for highway 
investment--including aid to local agencies. FHWA officials said that 
of the 16 states and the District that we reviewed for this study, they 
currently expect to have 12 states submit revised certifications for 
state highway spending, while an additional 2 states are currently 
under review and may have to revise their certifications. DOT officials 
stated they have not determined when they will require the states to 
submit their revised consolidated certification. According to these 
officials, they want to ensure that the states have enough guidance to 
ensure that all programs covered by the Recovery Act maintenance-of- 
effort provisions have completed their maintenance-of-effort 
assessments and that the states have enough guidance to ensure that 
this is the last time that states have to amend their certifications. 

Most state officials we spoke with are committed to trying to meet 
their maintenance-of-effort requirements, but some are concerned about 
meeting the requirements. As we have previously reported, states face 
drastic fiscal challenges, and most states are estimating that their 
fiscal year 2009 and 2010 revenue collections will be well below 
estimated amounts. Although the state officials we spoke with are 
committed to trying to meet the maintenance-of-effort requirements, 
officials from seven state departments of transportation told us the 
current decline in state revenues creates major challenges in doing so. 
For example, Iowa, North Carolina, and Pennsylvania transportation 
officials said it may be more difficult for their departments to 
maintain their levels of transportation spending if state gas tax and 
other revenues, which are used to fund state highway and state-funded 
transportation projects, decline. In addition, Georgia officials also 
stated that reduced state gas-tax revenues pose a challenge to meeting 
its certified level of effort. Lastly, Mississippi and Ohio 
transportation officials stated that if their state legislatures reduce 
their respective department's budget for fiscal year 2010 or 2011, the 
department may have difficulty maintaining its certified spending 
levels. 

FTA Reports That the Majority of Transit Funds Have Been Obligated, 
with Most Funding Being Used for Transit Facilities, Bus Fleets, and 
Preventive Maintenance: 

For Recovery Act transit funds, we focused our review on the Transit 
Capital Assistance Program and the Fixed Guideway Infrastructure 
Investment program, which received approximately 91 percent of the 
Recovery Act transit funds, and on six selected states that received 
funds from these programs. As of November 5, 2009, about $6.7 billion 
of the Recovery Act's Transit Capital Assistance Program and the Fixed 
Guideway Infrastructure Investment program funds had been obligated 
nationwide.[Footnote 24] Almost 87 percent of Recovery Act Transit 
Capital Assistance program obligations are being used for upgrading 
transit facilities, improving bus fleets, and conducting preventive 
maintenance. 

In March 2009, $6.9 billion was apportioned to states and urbanized 
areas in all 50 states, the District, and five territories for transit 
projects and eligible transit expenses under the Recovery Act's Transit 
Capital Assistance Program and $750 million was apportioned to 
qualifying urbanized areas under the Recovery Act's Fixed Guideway 
Infrastructure Investment program. As of November 5, 2009, almost $6 
billion of the Transit Capital Assistance Program funds had been 
obligated nationwide and $738 million of the Fixed Guideway 
Infrastructure Investment program funds has been obligated nationwide. 

Almost 87 percent of Recovery Act Transit Capital Assistance Program 
obligations are being used for upgrading transit facilities, improving 
bus fleets, and conducting preventive maintenance. Figure 4 shows 
Recovery Act Transit Capital Assistance Program obligations for 
urbanized and nonurbanized areas, by project type. As we reported in 
September 2009, many transit agency officials told us they decided to 
use Recovery Act funding for these types of projects since they are 
high-priority projects that support their agencies short-and long-term 
goals, can be started quickly, improve safety, or would otherwise not 
have been funded. This continues to be the case. Following are some 
examples: 

* Transit infrastructure facilities: $2.8 billion, or 47 percent, of 
these funds obligated nationally have been for transit infrastructure 
construction projects and related activities, which range from large- 
scale projects, such as upgrading power substations, to a series of 
smaller projects, such as installing enhanced bus shelters. For 
example, in Pennsylvania, the Lehigh and Northampton Transportation 
Authority will implement a new passenger information technology system, 
install enhanced bus shelters and signage, and fund a new maintenance 
facility. Elsewhere, in North Carolina, the Charlotte Area Transit 
System will renovate its operating and maintenance facilities. In 
addition, in California, the San Diego Association of Governments plans 
to upgrade stations on a light-rail line and replace a section of a 
railroad trestle bridge. 

* Bus fleets: $2 billion, or 33 percent, of Recovery Act funds 
obligated nationally have been for bus purchases or rehabilitation to 
replace aging vehicles or expand an agency's fleet. For example, in 
Pennsylvania, the Lehigh and Northampton Transportation Authority plans 
to purchase 5 heavy-duty hybrid buses and the Southeastern Pennsylvania 
Transportation Authority plans to purchase 40 hybrid buses. In Iowa, 
the state's smaller transit agencies are combining bus orders through 
the state's department of transportation for 160 replacement buses and 
20 buses to expand bus fleets in areas of growth around the state. In 
Colorado, both the Regional Transportation District in Denver and the 
Fort Collins-Transfort agency plan to purchase 6 buses each. 

* Preventive maintenance: Another $515 million, or 9 percent, has been 
obligated for preventive maintenance. FTA considers preventive 
maintenance projects eligible capital expenditures under the Transit 
Capital Assistance Program. 

The remaining obligations have been used for rail car purchases and 
rehabilitation, leases, training, financing costs, and, in some limited 
cases, operating expenses--all of which are eligible expenditures. In 
particular, transit agencies reported using $5.2 million, or less than 
1 percent, of the Transit Capital Assistance Program funds obligated by 
FTA for operating expenses. For example, the Des Moines transit agency 
has proposed to use approximately $788,800 for operating expenses, such 
as costs associated with personnel, facilities, and fuel. 

Figure 4: Nationwide Transit Capital Assistance Program Recovery Act 
Obligations by Project Type as of November 5, 2009: 

[Refer to PDF for image: pie-chart] 

Transit infrastructure construction ($2.8 billion): 47%; 
Bus purchases and rehabilitation ($2 billion): 33%; 
Other capital expenses ($510 million): 9%; 
Preventive maintenance ($515 million): 9%; 
Rail car purchases and rehabilitation ($209 million): 4%; 
Operating expense ($5.2 million): Less than 1%. 

Source: GAO analysis of Federal Transit Administration data. 

Note: Percentages may not add to 100 due to rounding. "Transit 
Infrastructure Construction" includes engineering and design, 
acquisition, construction, and rehabilitation and renovation 
activities. "Other capital expenses" includes items such as leases, 
training, finance costs, mobility management project administration, 
and other capital projects. 

[End of figure] 

Funds from the Recovery Act Fixed Guideway Infrastructure Investment 
program may also be used for transit improvement projects; however this 
is limited to fixed guideway transit facilities and equipment. 
Recipients may use the funding on any capital purpose to include 
purchasing of rolling stock, improvements to rail tracks, signals and 
communications, and preventive maintenance. For example, in New York, 
FTA approved a $254.4 million grant from Recovery Act Fixed Guideway 
Infrastructure Investment funds for the Metropolitan Transportation 
Authority for a variety of maintenance and safety improvement projects, 
including the Jackson Avenue Vent Plant Rehabilitation project in Long 
Island City. In addition, northeastern Illinois's Regional 
Transportation Authority is planning on using $95.5 million that was 
obligated from the Fixed Guideway Infrastructure Investment program to 
provide capital assistance for the modernization of existing fixed 
guideway systems. Metra (a regional commuter rail system that is part 
of the authority) plans to use these funds, in part, to repair tracks 
and rehabilitate stations. 

Some State Transit Officials and Bus Manufacturers Are Using Different 
Criteria to Measure Job Creation and Retention: 

As we reported in September, recipients of transit Recovery Act funds, 
such as state departments of transportation and transit agencies, are 
subject to multiple reporting requirements. First, under section 
1201(c) of the Recovery Act, recipients of transportation funds must 
submit periodic reports to DOT on the amount of federal funds 
appropriated, allocated, obligated, and reimbursed; the number of 
projects put out to bid, awarded, or for which work has begun or been 
completed; and the number of direct and indirect jobs created or 
sustained, among other things. DOT is required to collect and compile 
this information for Congress, and it issued its first report to 
Congress in May 2009. Second, under section 1512, recipients of 
Recovery Act funds, including but not limited to transportation funds, 
are to report quarterly on a number of measures, such as the use of 
funds and the number of jobs created or retained. 

To help recipients meet these reporting requirements, DOT and the 
Office of Management and Budget (OMB) have provided training and 
guidance. For example, DOT, through FTA, conducted a training session 
consisting of six webinars to provide information on the 1201(c) 
reporting requirements, such as who should submit these reports and 
what information is required. In addition, FTA issued guidance in 
September 2009 that provided a variety of information, including 
definitions of data elements. OMB also issued implementing guidance for 
section 1512 recipient reporting. For example, on June 22, 2009, OMB 
issued guidance to dispel some confusion related to reporting on jobs 
created and retained by providing, among other information, additional 
detail on how to calculate the relevant numbers. Despite this guidance, 
we reported in September that transit officials expressed concerns and 
confusion about the reporting requirement, and therefore we recommended 
that DOT continue its outreach to transit agencies to identify common 
problems in accurately fulfilling reporting requirements and provided 
additional guidance, as appropriate. In responding to our 
recommendation, DOT said it had conducted outreach, including providing 
technical assistance training and guidance, to recipients and will 
continue to assess the need to provide additional information. 

Through our ongoing audit work, we continued to find confusion among 
recipients about how to calculate the numbers of jobs created and saved 
that is required by DOT and OMB for their reporting requirements. 
First, a number of transit agencies continue to express confusion about 
calculating the number of jobs resulting from Recovery Act funding, 
especially with regard to using Recovery Act funds for purchasing 
equipment, such as new buses. For the section 1201(c) reporting 
requirement, transit agencies are not to report any jobs created or 
sustained from the purchase of buses.[Footnote 25] However, for the 
section 1512 recipient reporting requirement, transit agencies were 
required to report jobs created or retained from bus purchases, as long 
as these purchases were directly from the bus manufacturers and not 
from dealer lots. FTA held an outreach session in September 2009 with 
representatives from bus manufacturers and the American Public 
Transportation Association in an effort to standardize 1512 reporting 
methods and clarify recipient responsibilities under the federal 
recipient reporting requirements. FTA, the represented manufacturers, 
and American Public Transportation Association discussed a standardized 
methodology that was established by OMB for calculating the number of 
jobs created or retained by a bus purchase with Recovery Act funds. 
Under the agreed-upon methodology, bus manufacturers are to divide 
their total U.S. employment by their total U.S. production to determine 
a standard "full-time equivalents" (FTE)-to-production ratio. The bus 
manufacturers would then multiply that FTE-to-production ratio by a 
standard full-time schedule in order to provide transit agencies with a 
standard "direct job hours"-to-production ratio. This ratio is to 
include hours worked by administrative and support staff, so that the 
ratio reflects total employment. Bus manufacturers are to provide this 
ratio to the grantees, usually transit agencies, which the grantee then 
can use to calculate the number of jobs created or retained by a bus 
purchase. FTA officials told us that the selected group of bus 
manufacturers and FTA agreed that this methodology--which allows 
manufacturers to report on all purchases, regardless of size-- 
simplifies the job reporting process. According to guidance, it is the 
responsibility of the transit agency to contact the manufacturer and 
ask how many jobs were related to that order. The manufacturers, in 
turn, are responsible for providing the transit agencies with 
information on the jobs per bus ratio at the time when buses are 
delivered. If the manufacturers cannot give the agencies a jobs 
estimate, the transit agencies must develop their own estimate. 

While representatives from three bus manufacturers we interviewed were 
using the agreed-upon methodology, they highlighted a number of 
different issues related to job estimates: 

* Representatives from two bus manufacturers reported not knowing about 
the FTA methodology and used their own measures for jobs created or 
retained. For example, representatives from two manufacturers told us 
that the labor-hours required to produce a bus formed the basis for 
their calculation of FTEs and was then pro-rated based upon the amount 
of production taking place in the United States and the purchase amount 
funded by Recovery Act dollars. 

* One bus manufacturer representative said it was difficult to prorate 
the jobs calculation by the proportion funded by the Recovery Act, as 
the agreed-upon methodology requires, since they did not always receive 
this information from the transit agencies. 

* According to FTA officials, the manufacturer is only responsible for 
reporting the ratio of jobs created or retained per bus produced; the 
purchasing transit agencies are responsible for the prorating and final 
calculation of jobs created or retained. However, even bus 
manufacturers that were otherwise aware of FTA guidance and following 
FTA's methodology would sometimes calculate the total number of jobs 
created or retained by a purchase. 

The second area of confusion we found involved the methodology 
recipients were using to calculate full-time equivalents for the 
recipient reporting requirements. As we reported in our November 2009 
report on recipient reporting, the data element on jobs created or 
retained expressed in FTEs raised questions and concerns for some 
recipients.[Footnote 26] In section 5.2 of the June 22 guidance, OMB 
states that "the estimate of the number of jobs required by the 
Recovery Act should be expressed as FTE, which is calculated as the 
total hours worked in jobs retained divided by the number of hours in a 
full-time schedule, as defined by the recipient." Further, "the FTE 
estimates must be reported cumulatively each calendar quarter." In 
addition to issuing guidance, OMB and DOT provided several types of 
clarifying information to recipients as well as opportunities to 
interact and ask questions or receive help with the reporting process. 
However, FTE calculations varied depending on the period of performance 
the recipient reported on, and we found examples where the issue of a 
project period of performance created significant variation in the FTE 
calculation. For example, in Pennsylvania, each of four transit 
entities we interviewed used a different denominator to calculate the 
number of full-time equivalent jobs they reported on their recipient 
reports for the period ending September 30, 2009. Southeastern 
Pennsylvania Transportation Authority in Philadelphia used 1,040 hours 
as its denominator since it had projects under way in two previous 
quarters. Port Authority of Allegheny County prorated the hours based 
on the contractors' start date, as well as to reflect that hours worked 
from September were not included due to lag time in invoice processing; 
Port Authority used 1,127 hours for contractors starting before April, 
867 hours for contractors starting in the second quarter, and 347 hours 
for contractors starting in the third quarter. Lehigh and Northampton 
Transportation Authority in Allentown used 40 hours in the 1512 report 
they tried to submit, but, due to some confusion about the need for 
corrective action, the report was not filed. Finally, the Pennsylvania 
Department of Transportation reported using 1,248 hours, which was 
prorated by multiplying 8 hours per workday times the 156 workdays 
between February 17 and September 30, 2009. In several other of our 
selected states, this variation across transit programs' period of 
performance for the FTE calculation also occurred. Our November report 
provided additional detail and recommendations to address the problems 
and confusion associated with how FTEs were calculated in the October 
recipient report. 

In summary Mr. Chairman, obligation of Recovery Act funds continues, 
and states are using these funds for a variety of purposes to address 
the particular transportation challenges in their states. DOT and the 
states remain confident that the March 2010 1-year deadline for 
obligating all highway funds will be met. It seems likely that funds 
will be available for obligation after the March deadline, although 
estimating precisely how much is difficult. This is because states 
continue to realize savings from contracts awarded at less than 
estimated costs, allowing the savings to be deobligated and obligated 
to other projects. In the weeks ahead, FHWA and the states have the 
opportunity to exercise diligence to both promptly seek deobligation of 
known savings and to identify projects that make sound use of Recovery 
Act funding. In addition, if any funds are withdrawn, they will be 
redistributed to states that have had all of their statewide funds 
obligated by March and will be available for obligation by FHWA. States 
that do not have all of their suballocated funds obligated by March 
will not be precluded from receiving redistributed funds. We will 
continue to monitor states' and localities' use of Recovery Act funds, 
including the rates of deobligation. In addition, there is a lack of 
understanding among transit agencies and bus manufacturers regarding 
the suggested methodology for calculating the number of jobs created or 
saved through bus purchases and the manufacturer's role in the 
reporting process. We have previously recommended that OMB work with 
recipients to enhance understanding of the reporting process and that 
DOT continue its outreach to state departments of transportation and 
transit agencies to ensure recipients of Recovery Act funds are 
adequately fulfilling their reporting requirements. Implementing these 
recommendations will be key to addressing the lack of understanding we 
found related to reporting the number of jobs saved or created through 
bus purchases. We will continue to monitor states' and localities' use 
of Recovery Act funds in our future reviews. 

Mr. Chairman, this concludes my prepared statement. I would be pleased 
to respond to any questions that you or other Members of the Committee 
might have. 

GAO Contact and Staff Acknowledgments: 

For further information regarding this statement, please contact 
Katherine A. Siggerud at (202) 512-2834 or siggerudk@gao.gov, or A. 
Nicole Clowers at (202) 512-2834 or clowersa@gao.gov. Contact points 
for our Offices of Congressional Relations and Public Affairs may be 
found on the last page of this statement. Individuals who made key 
contributions to this statement are Lauren Calhoun, Steve Cohen, 
Catherine Colwell, Robert Ciszewski, Dean Gudicello, Heather Halliwell, 
Bert Japikse, Delwen Jones, Hannah Laufe, Les Locke, Tim Schindler, 
Raymond Sendejas, Tina Won Sherman, Crystal Wesco, Carrie Wilks, and 
Susan Zimmerman. 

[End of section] 

Footnotes: 

[1] Pub. L. No. 111-5, 123 Stat. 115 (Feb. 17, 2009). 

[2] GAO, Recovery Act: States' and Localities' Use of Funds and Efforts 
to Ensure Accountability, [hyperlink, 
http://www.gao.gov/products/GAO-10-231] (Washington, D.C.: December 10, 
2009). The states that were the focus of our review were Arizona, 
California, Colorado, Florida, Georgia, Illinois, Iowa, Massachusetts, 
Michigan, Mississippi, New Jersey, New York, North Carolina, Ohio, 
Pennsylvania, and Texas. 

[3] The other public transit program receiving Recovery Act funds is 
the Capital Investment Grant program, which was appropriated $750 
million. The Transit Capital Assistance Program and the Fixed Guideway 
Infrastructure Investment program are formula grant programs, which 
apportions funds to states or their subdivisions by law. Grant 
recipients may then be reimbursed for expenditures for specific 
projects based on program eligibility guidelines. The Capital 
Investment Grant program is a discretionary grant program, which 
provides funds to recipients for projects based on eligibility and 
selection criteria. 

[4] Urbanized areas are areas encompassing a population of not less 
than 50,000 people that have been defined and designated in the most 
recent decennial census as an "urbanized area" by the Secretary of 
Commerce. Nonurbanized areas are other areas--that is, areas that do 
not have a population density of at least 50,000 people. Nonurbanized 
areas are areas in a state that are not designated as urbanized areas. 

[5] The 2009 Supplemental Appropriations Act authorizes the use of up 
to 10 percent of funds apportioned to urbanized and nonurbanized areas 
for operating expenses. Pub. L. No. 111-32, § 1202, 123 Stat. 1859, 
1908 (June 24, 2009). Usually, operating assistance is not an eligible 
expense for transit agencies within urbanized areas with populations of 
200,000 or more. 

[6] Generally, to qualify for funding under the applicable formula 
grant program, an urbanized area must have a fixed guideway system that 
has been in operation for at least 7 years and is more than one mile in 
length. Fixed guideway systems are permanent transit facilities that 
may use and occupy a separate right-of-way for the exclusive use of 
public transportation services. These fixed guideway systems include 
rail (light, heavy, commuter, and streetcar) and may include busways 
(such as bus rapid transit). 

[7] This may include the purchase or rehabilitation of rolling stock, 
track, equipment, or facilities. These funds are specifically provided 
for fixed guideway modernization and cannot be used for investment in 
new fixed-guideway capital projects. 

[8] Designated recipients are entities designated by the chief 
executive officer of a state, responsible local officials, and publicly 
owned operators of public transportation to receive and apportion 
amounts that are attributable to transportation management areas. 
Transportation management areas are areas designated by the Secretary 
of Transportation as having an urbanized area population of more than 
200,000, or upon request from the governor and metropolitan planning 
organizations designated for the area. Metropolitan planning 
organizations are federally mandated regional organizations, 
representing local governments and working in coordination with state 
departments of transportation, that are responsible for comprehensive 
transportation planning and programming in urbanized areas. MPOs 
facilitate decision making on regional transportation issues, including 
major capital investment projects and priorities. To be eligible for 
Recovery Act funding, projects must be included in the region's 
Transportation Improvement Program and the approved State 
Transportation Improvement Program (STIP). 

[9] For the Federal Highway Program, the U.S. Department of 
Transportation (DOT) has interpreted the term obligation of funds to 
mean the federal government's commitment to pay for the federal share 
of the project. This commitment occurs at the time the federal 
government signs a project agreement. 

[10] States request reimbursement from FHWA as the state makes payments 
to contractors working on approved projects. 

[11] Once the contract is awarded and contractors mobilize and begin 
work, states make payments to these contractors for completed work; 
states may request reimbursement from FHWA. FHWA, through the U.S. 
Department of the Treasury, is required to pay the state promptly after 
the state pays out of its own funds for project-related purposes. 

[12] Data is as of October 31, 2009. A total of $19.9 billion had been 
obligated nationwide as of that date. 

[13] The Highway Bridge Program classifies bridge conditions as 
deficient or not. A structurally deficient bridge is defined as a 
bridge with at least one or more components in poor condition. 

[14] See GAO, Highway Bridge Program: Clearer Program Goals and 
Performance Measures Needed for a More Focused and Sustainable Program, 
GAO-08-1043 (Washington, D.C.: Sept. 10, 2008). 

[15] The Recovery Act provides that states that have had their 
statewide funds obligated before March 2, 2010, will be eligible to 
receive redistributed funds even if their suballocated funds have not 
been obligated. Recovery Act, div. A, title XII, 123 Stat. 115, 206. 

[16] Recovery Act, div. A, §1603. 

[17] 42 U.S.C. § 3161. 

[18] As we reported in September 2009, the criteria align closely with 
"special need" criteria used by the Department of Commerce's Economic 
Development Administration in its own grant programs, including factors 
such as actual or threatened business closures (including job loss 
thresholds), military base closures, and natural disasters or 
emergencies. 

[19] Recovery Act, div. A, § 1201(a). 

[20] The data provided included projects that had been awarded 
contracts and projects where contracts had not yet been awarded. Our 
analysis included projects that had official engineers' estimates and 
the contract award amount. Therefore, only projects that had values for 
the estimate and award amounts were included in our analysis. Although 
we examined the data for obvious discrepancies, the data we collected 
are self-reported by individual states. Therefore, the data may not be 
complete, and we consider the reliability of these data undetermined. 
Because of this, we are only reporting ranges and approximate 
percentages. Our analysis included data from states that had the data 
available as of November 19, 2009. In all, we reviewed 1,880 contracts, 
ranging from 12 contracts in the District to 587 contracts in Illinois. 
In addition, some states provided data for only state-awarded 
contracts, while other states provided both state and locally awarded 
contract data. 

[21] Specifically, within 90 days after determining that the estimated 
federal share of project costs has decreased by $250,000 or more, 
states shall revise the federal funds obligated for a project. 23 
C.F.R. § 630.106(a)(4). The funds deobligated through this process may 
be used for other FHWA-approved projects once the funds have been 
obligated by FHWA. 

[22] For example, Arizona identified these areas based in part on home 
foreclosure rates--data not specified in the Public Works act. 

[23] As we reported, the criteria align closely with "special need" 
criteria used by the Department of Commerce's Economic Development 
Administration in its own grant programs, including factors such as 
actual or threatened business closures (including job loss thresholds), 
military base closures, and natural disasters or emergencies. 

[24] For the Transit Capital Assistance Program and the Fixed Guideway 
Infrastructure Investment program, the U.S. DOT has interpreted the 
term obligation of funds to mean the federal government's commitment to 
pay for the federal share of the project. This commitment occurs at the 
time the federal government signs a grant agreement. 

[25] The sections 1201(c) and 1512 reporting requirements differ 
significantly. Under section 1201(c)(2)(F), FTA is required to collect 
and compile grantee data, including "the number of direct, on-project 
jobs created or sustained..." as well as "to the extent possible, the 
estimated indirect jobs created or sustained in the associated 
supplying industries, including the number of job-years created and the 
total increase in employment..." As implemented by FTA, FTA's grantees 
report on direct on-site jobs only; FTA calculates indirect and induced 
jobs such as manufacturing jobs from the purchase of buses. In 
contrast, section 1512 places the burden on recipients to report "an 
estimate of the number of jobs created and the number of jobs retained 
by the project or activity," language that DOT has interpreted to 
require reporting of manufacturing jobs when a purchase is sufficient 
to impact the manufacturer's labor force requirements. Moreover the 
reporting processes differ under the two provisions. FTA grantees must 
complete their section 1201 report in TEAM, which is FTA's grant 
management system. 

[26] GAO, Recovery Act: Recipient Reported Jobs Data Provide Some 
Insight into Use of Recovery Act Funding, but Data Quality and 
Reporting Issues Need Attention, [hyperlink, 
http://www.gao.gov/products/GAO-10-223] (Washington, D.C.: Nov. 19, 
2009). 

[End of section] 

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