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Summary

The Office of Inspector General plans to conduct two audits of Federal Highway Administration (FHWA) oversight of unexpended American Recovery and Reinvestment Act of 2009 (ARRA) funds. ARRA established tight timeframes for the use of over $27 billion invested in highway infrastructure projects. Currently, over $2 billion, or 8 percent, of the ARRA funds that States obligated to projects have not been expended. The objectives of the first audit are to (1) assess FHWA’s controls for monitoring unexpended ARRA obligations and (2) identify unexpended ARRA funds at risk of not being expended before final deadlines. The objective of the second audit is to determine whether FHWA’s policies, procedures, and management activities result in the prompt and appropriate use or return of unexpended ARRA funds.