---
kind: "section"
citation: "23 C.F.R. § 140.807"
title: "23"
number: "140.807"
heading: "Reimbursable costs."
url: "https://uscodex.org/cfr/23/140.807"
---

# §140.807. Reimbursable costs.

- (a) Federal funds may be used to reimburse an SHA for the following types of project related audit costs:
  - (1) Salaries, wages, and related costs paid to public employees in accordance with subpart G of this part,
  - (2) Payments by the SHA to any Federal, State, or local public agency audit organization, and
  - (3) **Payments by the SHA to licensed or certified public accounting firms.**
- (b) Audit costs incurred by an SHA shall be equitably distributed to all benefiting parties. The portion of these costs allocated to the Federal-Aid Highway Program which are not directly related to a specific project or projects shall be equitably distributed, as a minimum, to the major FHWA funding categories in that State.

## Notes

### Source

Source: 49 FR 45578, Nov. 19, 1984, unless otherwise noted.

### Authority

Authority: 23 U.S.C. 101(e), 106, 109(e), 114(a), 120(g), 121, 122, 130, and 315; and 49 CFR 1.48(b).