---
kind: "unit"
title: "23"
title_heading: "Highways"
key: "chI/subchB/part140/subpartH"
level: "subpart"
label: "Subpart H"
heading: "State Highway Agency Audit Expense"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/23/chI-subchB-part140-subpartH"
sections_count: 4
---

# Subpart H — State Highway Agency Audit Expense

Title 23 C.F.R. — Highways › Chapter I — Federal Highway Administration, Department of Transportation › Subchapter B — Payment Procedures › Part 140 — Reimbursement

## Sections

- [§140.801. Purpose.](/cfr/23/140.801.md)
- [§140.803. Policy.](/cfr/23/140.803.md)
- [§140.805. Definitions.](/cfr/23/140.805.md)
- [§140.807. Reimbursable costs.](/cfr/23/140.807.md)