163 Guidance

    11/20/98

    Section 163 (.08) Funds Accounting Guidance - Amended



    Process:

    Funding Requirements:

    Section 163 funds obligated and spent on projects eligible under NHTSA Sections 402, 405, 410, or 411 take on the characteristics of the program the funds are applied against as follows:

    Section 402 -
    Requirements: - Funds can be spent on any highway safety program areas.
    - Activities should be included in the State's Performance Plan and Highway Safety Plan.
    - 40% of the Federal funds are required to go to the benefit of the local entities.
    - Program funds are 100% Federally funded.
    - Up to10% can be used for Planning and Administrative costs and 100% Federally funded.
     
    Sections 405, 410, or 411 -
    Requirements: - Funds must be spent for occupant protection, alcohol, or data programs, respectively.
    - Activities should be included in the State's Performance Plan and Highway Safety Plan.
    - Program funds are 100% Federally funded.

    Reporting:

    The State Highway Safety office should not account for these funds in the NHTSA GTS, since the obligation, vouchering, and reimbursement for these funds will be processed by their State's Highway agency. However, since NHTSA has to report to Congress on Section 163 funds used for highway safety purposes, the State Highway Safety office should provide us with the following two reports:

      1.) An initial report following the State's decision on the single amount planned to be used for NHTSA type highway safety programs, and

      2.) A final report as part of their annual evaluation.

    The report format would be as follows:


    Section 163 Funds

    Fiscal Year

    State Name



      AMOUNTS
     
    NHTSA
    Program Areas
    Planned Obligated Expended Amount
    To Local