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Certain non-construction activities , such as transportation planning, require periodic progress reports . <br /> Similar procedures apply to the FLMAs and FLHP projects with the FHWA Office of FLH providing <br /> the mandatory stewardship and oversight. A value engineering analysis or other cost-reduction analysis <br /> is required for each project on the Federal-aid system with an estimated total cost of $259000, 000 or <br /> more, a bridge project with an estimated total cost of $20, 000, 000 or more ; and any other project <br /> determined to be appropriate . Annual financial plans are required for projects with an estimated total <br /> cost of $ 100 ,000, 000 or more . In addition, a project management plan must be submitted for projects <br /> with an estimated total cost of $ 5003000, 000 or more . <br /> Audits <br /> In accordance with the provisions of OMB Circular No . A- 133 (Revised, June 27, 2003 ), Audits of <br /> States , Local Governments, and Nonprofit Organizations, nonfederal entities that expend financial <br /> assistance of $ 500 , 000 or more in Federal awards from all sources during their fiscal year must have a <br /> single or a program-specific audit conducted for that year. Nonfederal entities that expend less than <br /> $ 500 , 000 a year in Federal awards are exempt from Federal audit requirements for that year, except as <br /> noted in Circular No. A- 133 . <br /> Records <br /> Project records and documents must be retained by the State or other governmental recipients/ <br /> subrecipients as specified in 49 CFR Part 18 or by non-profit recipients/subrecipients as specified in 49 <br /> CFR Part 19 . For the Federal Lands Highway Program, the Federal Lands Highway Divisions maintain <br /> the project records . <br /> Account Identification <br /> 69- 8083 - 0- 7401 . <br /> Obligations <br /> (Grants) FY 06 $241244 , 734,429 ; FY 07 est 26 , 000, 000, 000; and FY 08 est not available . <br /> Range and Average of Financial Assistance <br /> From $ 110, 730 ,468 . 79 to $2 , 302 , 859 , 917 . Average $ 620, 666,497 . <br /> PROGRAM ACCOMPLISHMENTS <br /> The Federal-aid Highway 1.Program has made significant contributions to the safer operation of the <br /> nation's highways, to the better intermodal connectivity of roads to other forms of transportation, and to <br /> the improvement of pavement and bridge conditions throughout the country, while helping to safeguard <br /> environmental conditions . It has provided funding for a wide range of alternatives to traditional <br /> highway construction projects to better serve transportation needs . It has developed and advanced <br /> critical new technologies, such as Intelligent Transportation Systems , and shared them with the States . <br /> The FLHP works to create the best transportation system in balance with the values of the Federal and <br /> tribal lands . The mission of the program is to improve transportation access to and within Federal and <br />