112 STAT. 124 PUBLIC LAW 105-178-^JUNE 9, 1998 "(1) ADMINISTRATIVE COSTS. —Whenever an apportionment is made of the sums authorized to be appropriated to carry out the recreational trails program under section 206, the Secretary shall deduct an amount, not to exceed iy2 percent of the sums authorized, to cover the cost to the Secretary for administration of and research and technical assistance under the recreational trails program and for administration of the National Recreational Trails Advisory Committee. The Secretary may enter into contracts with for-profit organizations or contracts, partnerships, or cooperative agreements with other government agencies, institutions of higher learning, or nonprofit organizations to perform these tasks. "(2) APPORTIONMENT TO THE STATES.— After making the deduction authorized by paragraph (1) of this subsection, the Secretary shall apportion the remainder of the sums authorized to be appropriated for expenditure on the recreational trails program for each fiscal year, among the States in the following manner: "(A) 50 percent of that amount shall be apportioned equally among eligible States. "(B) 50 percent of that amount shall be apportioned among eligible States in amounts proportionate to the degree of non-highway recreational fuel use in each of those States during the preceding year. "(3) ELIGIBLE STATE DEFINED.— In this section, the term 'eligible State' means a State that meets the requirements of section 206(c).". (g) AUDITS OF HIGHWAY TRUST FUND. —Section 104 of such 23 USC 104. title is amended by striking subsection (i) and inserting the following: "(i) AUDITS OF HIGHWAY TRUST FUND. —From administrative funds deducted under subsection (a), the Secretary may reimburse the Office of Inspector General of the Department of Transportation for the conduct of annual audits of financial statements in accordance with section 3521 of title 31.". (h) REPORT ON OBLIGATIONS. —Section 104 of such title is amended by striking subsection (j) and inserting the following: "(j) REPORT TO CONGRESS.— The Secretary shall submit to Congress a report for each fiscal year on— "(1) the amount obligated, by each State, for Federal-aid highways and highway safety construction programs during the preceding fiscal year; "(2) the balance, as of the last day of the preceding fiscal year, of the unobligated apportionment of each State by fiscal year under this section and sections 105 and 144; "(3) the balance of unobligated sums available for expenditure at the discretion of the Secretary for such highways and programs for the fiscal year; and "(4) the rates of obligation of funds apportioned or set aside under this section and sections 105, 133, and 144, according to— "(A) program; "(B) funding category or subcategory; "(C) type of improvement; "(D) State; and
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