Fuel Tax Evasion-Intergovernmental Enforcement Effort (20.240)

Program

20.240 Fuel Tax Evasion-Intergovernmental Enforcement Effort

Federal Agency

Agency: Department of Transportation
Office: Federal Highway Administration (FHWA)

Authorization

Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU), Public Law 109-59, 23 U.S.C 1101.

Program Number

20.240

Last Known Status

Active

Objectives

To increase intergovernmental activities and enforcement efforts among public agencies to reduce Federal fuel tax evasion. Funds made available shall be used only to expand or enhance intergovernmental efforts to increase motor fuel tax enforcement and payments; to supplement motor fuel tax examinations and criminal investigations; and to increase research and training in the area of Federal fuel tax evasion.

Types of Assistance

PROJECT GRANTS

Uses and Use Restrictions

Any funds administered under this program shall be used in accordance with the specifications in OMB Circular A-87, Cost Principles Applicable to State, local and Indian Tribal Governments. Any funds administered under this program shall be used in accordance with the specifications in OMB Circular A-87, Cost Principles Applicable to State, local and Indian Tribal Governments.

Eligibility Requirements

Applicant Eligibility

States, the District of Columbia, U.S. Territories and possessions, other public agencies including an Indian tribe or pueblo, the republics of the Marshall Islands and Palau, and the Federated States of Micronesia.

Beneficiary Eligibility

Credentials/Documentation

No Credentials or documentation are required. This program is excluded from coverage under OMB Circular No. A-87.

Application and Award Process

Preapplication Coordination

Preapplication coordination is not applicable. Environmental impact information is not required for this program. This program is excluded from coverage under E.O. 12372.

Application Procedure

OMB Circular No. A-102 applies to this program. This program is excluded from coverage under OMB Circular No. A-110. Applicants must submit all proposals electronically through www.Grants.gov.

Award Procedure

Awards are made annually through fiscal year 2009.An interagency review group will be established to review all proposals after the application deadline. FHWA and IRS will jointly recommend and approve projects for Federal funding for fuel tax evasion intergovernmental enforcement efforts. States selected to receive funding will enter into negotiations with FHWA and be required to enter into a project agreement with FHWA.

Deadlines

Jun 26, 2009 Not available at this time.

Range of Approval/Disapproval Time

The approval/disapproval time will take approximately 2 months.

Appeals

None.

Renewals

None.

Assistance Considerations

Formula and Matching Requirements

Statutory formulas are not applicable to this program.

Matching requirements are not applicable to this program.

MOE requirements are not applicable to this program.

Length and Time Phasing of Assistance

Projects will not be funded for a period of more than 2 years. Method of awarding/releasing assistance: lump sum.

Post Assistance Requirements

Reports

Annual reports will required for each project and will be outlined in the project agreement. Cash reports are not applicable. Progress reports are not applicable. Expenditure reports are not applicable. Performance monitoring is not applicable.

Audits

In accordance with the provisions of OMB Circular No. A-133 (Revised, June 27, 2003), "Audits of States, Local Governments, and Non-Profit Organizations," nonfederal entities that expend financial assistance of $500,000 or more in Federal awards will have a single or a program-specific audit conducted for that year. Nonfederal entities that expend less than $500,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in Circular No. A-133. In accordance with the provisions of OMB Circular No. A-133, Audits of State, Local Governments, and Nonprofit Organizations,nonfederal entities that expend financial assistance of $500,000 or more in Federal awards, will have a single or a program specific audit conducted for that year. Nonfederal entities that expend less than $500,000 in a year in Federal awards are exempt from Federal audit requriemtns for that year, except as noted in OMB Circular No. A-133.

Records

Participating agencies must keep records of expenditures/accomplishments as applicable.

Program Accomplishments

Fiscal Year 2008: In FY 2006, 8 projects were funded, including on for a Western Task Force, which involved a total of 17 states; in FY 2007, 7 projects were funded which involved 7 states; in FY 2008, 13 projects were funded which involved 48 states and the District of Columbia. Fiscal Year 2009: No Current Data Available Fiscal Year 2010: No Current Data Available

Financial Information

Account Identification

69-8083-0-7-401.

Obligations

(Salaries) FY 08 $2,000,000; FY 09 est $2,000,000; FY 10 est $0

Range and Average of Financial Assistance

Minimum: $10,000; Maximum $250,000.

Regulations, Guidelines and Literature

Not Applicable.

Related Programs

Not Applicable.

Information Contacts

Regional or Local Office

None.

Headquarters Office

Michael Dougherty 1200 New Jersey Ave. S.E., Washington, District of Columbia 20590 Email: michael.dougherty@dot.gov Phone: (202) 366-9234

Web Site Address

http://www.fhwa.dot.gov/policy/otps/fueltax.htm.

Examples of Funded Projects

Fiscal Year 2008: Pennsylvania: Fuel Cap Program; Pennsylvania�s Fuel Composition and Accountability Program. Arkansas: Preventing Interstate Motor Fuel Tax vasion Through the Use of Detailed Data, Enforcement, and Joint Audits Arizona: Promoting Fuel Tax Compliance in Indian Country Hawaii: Don�t Duck Motor Fuel Taxes Outreach Program. Fiscal Year 2009: No Current Data Available Fiscal Year 2010: No Current Data Available

Criteria for Selecting Proposals

Applicants are encouraged to submit innovative proposals to reduce fuel tax evasion and increase collaboration and coordination among several public agencies. Priority will be given to proposals that involve more than one public agency.