EMERGENCY INFORMATION FDOT Emergency Travel Alert: For information on the current situation, please visit the following page - Alerts.


State of Florida Department of Transportation logo
Florida Department of

TRANSPORTATION

FDOT OWPB - FHWA-536; Help
Office of Work Program and Budget   Julie Adamson - Director

FHWA-536 - Local Highway Finance Report
The Local Highway Finance Report Documentation
Table used for formatting the Help Screen.
  
INTRODUCTION The Local Highway Finance Report, Form FHWA-536, is a report summarizing highway funding by local governments. Local governments include counties, townships, municipalities, special districts, and other general-purpose authorities that are under the jurisdiction of local governments. Form FHWA-536 provides for the reporting of four basic areas of local highway finance:(1) disposition of highway-user revenues;(2) revenues used for roads and streets, identified by source and type of funds;(3) road and street expenditures identified by purpose or activity;and (4) highway debt status.

Information reported on Form FHWA-536 permits the Federal Highway Administration (FHWA) to develop a series of national tables depicting the financing of highway activities at the local level. These and the more comprehensive State highway finance information permit FHWA to infer relationships and changes in revenue, expenditure and investment patterns and determine financial trends, which are essential in policy and program development. The highway finance summaries permit FHWA to estimate highway needs and to develop the appropriate future Federal responsibility in highway transportation. The information developed in the national tables is used by public and private sector policy staff, including all levels of government, business firms, research groups, trade associations, universities, and other interested groups and individuals.
 
FHWA 536 SITE INSTRUCTIONS
  1. Viewing Reports: To view current and past reports, sort to the year, county and city you want to view by using the Sort/View banner at the top of the screen. Then click on the city or county in the display box to view the report.
  2. Creating a New Report: To create a new report, click "Add a new record." This brings you to the login screen. Enter in the information as follows:
    County - Select county
    City - Select city, to submit report for a county select Countywide
    Prepared by - Enter your name
    Phone - Enter the contact number where you may be reached
    Organization - Enter company name if you work for a CPA firm
    Password - Choose a password, all passwords are case sensitive and must be at least four letters and/or numbers in length.
    On the next screen, check the information you entered. To change a field (e.g. City) click on the "Change" button which appears directly right of the field to be altered. Once all the information is correct, press "Continue" to add the form.

    *Note - From this point forward, the record for your city or county is created. You may now leave the system and come back to edit the report later, or view the report by following the instructions above.

  3. Entering Data: Type the data in the space provided (round to the nearest dollar). You may navigate the report by either using the tabs at the top or using the "Back" and "Continue" hot buttons. Instructions for each of the hot buttons are below:

    Back: Go to the previous screen
    Exit: Exit without further action.
    Reset: Reload amounts to previous saved state.
    Re-Calculate: Calculate totals without performing an update.
    Update: Update and calculate totals on this page. The Enter key on the keyboard also calculates and saves.
    Continue: Update and proceed to the next page.
    The final tab, "536 Form," allows you to do one last review of the data. From here, you may print a copy of the report by doing a screen print (File/Print). If all is correct, click either "Exit" or "Continue." This completes the FHWA 536 entry. Your form is now submitted and available to view.
  4. Editing a Report: To edit an existing record, sort to the report you wish to edit using the Sort/View banner. Click on the "Edit" button which appears to the left of the city or county you wish to edit. Sign in using the password you used when creating the form. You may now review and edit the form.
INSTRUCTIONS FOR FORM FHWA-536 The following procedures should be used in recording data for Form FHWA-536
 
Section I. Disposition of Highway—User Revenues Available for Local Governments
  Section I records the disposition of all local, State, and Federal highway-user revenues that are available for local government expenditure. Highway-user revenues include all proceeds from taxes and fees levied on the owners and operators of motor vehicles for their use of public roads and streets.
 
I.A Local motor-fuel taxes Record in this item the disposition of all revenue received from the imposition of local motor-fuel taxes. These revenues are directly related to local government taxation on the highway use of motor fuels.

Counties are authorized to levy two (2) type of local option fuel taxes:
  • Local Option Fuel Tax (F.S. 206.41(1)(e), 206.87(1)(c ), 336.025):Legislation provides counties the authority to levy two separate Local Option Fuel Taxes. The first may be imposed at a rate ranging from one cent to six cents on every gallon of gasoline or gasohol and must be imposed at a rate of six cents on every gallon of diesel fuel. The proceeds must be shared with municipalities and were originally required to be used exclusively for transportation purposes. However, the 1992 Legislature authorized the small counties (population 50,000 or less) to fund other infrastructure projects if the transportation goals of its comprehensive plan have been satisfied. During the 1993 legislative session, an additional one cent to five cents tax on each gallon of gasoline or gasohol was authorized. Proceeds from this second tax must also be shared with municipalities and used exclusively for transportation purposes.
  • Ninth-cent Fuel Tax (F.S. 206.41(1)(d), 206.87(1)(b), 336.021):Formerly called the Voted Gas Tax, this is a one cent per gallon tax which may be levied on the sale of gasoline and gasohol, but must be levied on diesel fuel. Proceeds from the tax are required to be used for transportation projects. Receipts may be shared with municipalities.
When the State mandates the imposition by local governments of a uniform motor-fuel tax, the tax is considered a State motor-fuel tax and should not be included in this item. Any funds transferred to local governments from this tax are to be reported as a State transfer to local governments in item I.C.
 
I.A.1 Total receipts available Enter the net revenues from local motor-fuel taxes. Amount should be reported at net value, i.e., total receipts less refunds.
 
I.A.2 Minus amount used for collection expenses Enter the amount of local motor-fuel tax revenues that were deducted for the payment of collection expenses. If collection expenses were paid from another source, such as local general funds, no amount should be reported in this item.
 
I.A.3 Minus amount used for non-highway purposes Enter the amount of local motor-fuel tax revenues that were used for non-highway and non-transit purposes. This includes amounts that were used for local general purposes, other modes of transportation, or specific non-highway purposes, i.e., aviation, marine, schools, etc.
 
I.A.4 Minus amount used for mass transit Enter the amount of local motor-fuel tax revenues that were used for mass transit.
 
I.B Local motor-vehicle taxes Record in this item the disposition of all revenues received from the imposition of local motor-vehicle taxes and fees. These revenues are directly related to local government taxation on the operation and ownership of motor vehicles for their use on public highways, roads and streets. Local registration fees, plate fees, wheel taxes, etc. should all be included. Personal property taxes and sales taxes on motor vehicles should be reported under the instructions for item II.A.3.b.

Any revenue retained by local governments from State imposed registration or driver-licensce fees should not be included in this item. Such amounts are reported as State transfers to local governments in items I.C. and II.C.
 
I.B.1 Total receipts available Enter the net revenues from local motor-vehicle taxes. Amounts should be reported at net value, i.e., total receipts less refunds.
 
I.B.2 Minus amount used for collection expenses Enter the amount of local motor-vehicle tax revenues that were deducted for the payment of collection expenses. If collection expenses were paid from another source, such as local general funds, no amount should be reported in this item.
 
I.B.3 Minus amount used for non-highway purposes Enter the amount of local motor-vehicle tax revenues that were used for non-highway and non-transit purposes. This would include amounts used for local general purposes, other modes of transportation, or specific non-highway purposes, i.e., aviation, marine, schools, etc.
 
I.B.4 Minus amount used for mass transit Enter the amount of local motor-vehicle tax revenues that were used for mass transit.
 
I.C Receipts from State highway-user taxes Record in this item State highway-user taxes and fees that were transferred to local governments for expenditure. These should include amounts received from the proceeds of State-imposed motor-fuel taxes, motor vehicle registration fees, driver-licenses fees and motor-carrier taxes. For State-imposed taxes collected by local governments, the portion of revenues that are retained by or transferred back to local governments should be included in this item. (See comments for items I.A. and I.B.)

The following are state imposed highway user taxes and fees that are transferred to local governments for expenditure:
  • Constitutional Fuel Tax (2 cents) (F.S. 206.41(1)(a), 206.47, 206.87(1)(a)):Formerly called the Second Gas Tax or the 5th &6th cents Gas Tax, this is a State excise tax on highway fuel that provides a source of revenue for counties. Tax receipts are distributed to counties by the State Board of Administration (SBA) after it deducts amounts required to service any debt secured by the tax. Counties are required to use the proceeds to fund highway projects. Counties should exclude that portion retained by the SBA for debt service.
  • County Fuel Tax (1 cent) (F.S. 206.41(1)(b), 206.60, 206.87(1)(a)):Formerly called the 7th cent Gas Tax, this tax is also levied on highway fuel. Tax receipts are collected by the Department Revenue and distributed to all counties. The proceeds from this tax are to be used for transportation-related expenses including the repayment of associated debt.
  • Municipal Fuel Tax (1 cent) (F.S. 206.41(1)(c ), 206.605, 206.87(1)(a)):formerly called the 8th cent Gas Tax, this excise tax too is levied on all highway fuels. Tax receipts are collected by the Department of Revenue and distributed to municipalities from the Revenue Sharing Trust Fund for Municipalities. Receipts are required to be used for transportation-related expenditures. Enter only that portion of receipts from the Revenue Sharing Trust Fund for Municipalities that is derived from the Municipal Fuel Tax.
  • Alternative Fuel Tax (F.S. 206.877):This is a per gallon tax or annual decal fee that is imposed on operators of vehicles powered by alternative fuels (LPG or CNG). Tax receipts are distributed to the state, municipalities and counties and, like the local option and other excise taxes to which they correspond, are to be used for transportation or highway-related expenditures.
  • Special &Motor Fuel Use Tax (F.S. 207.003, 207.004):This is a fuel tax and decal fee imposed on commercial motor vehicles that engage in interstate operations. The tax receipts are collected by the Department of Highway Safety and Motor Vehicles and are distributed to the State, counties and municipalities in proportion to the corresponding State and local option fuel taxes upon which they are based. Receipts are required to be used for transportation or highway expenditures.
  • Fuel Tax Refunds:Counties and municipalities are issued fuel tax rebates for fuel consumed in their vehicles. These refunds must also be expended for transportation purposes.
  • Other (specify):Record and identify any other highway-user fees received from a State government source.
 
I.C.1 Total receipts available Enter all State highway-user revenues that were transferred to local governments.
 
I.C.3 Minus amount used for non-highway purposes Enter the amount of State highway-user revenues that were used for nonhighway and nontransit purposes. This includes amounts used for local general purposes, other modes of transportation, or specific nonhighway purposes, i.e., schools, conservation programs, courthouses, etc.
 
I.C.4 Minus amount used for mass transit Enter the amount of State highway-user revenues that were used for mass transit.
 
I.D Receipts from Federal Highway Administration Record in this item all Federal Highway Administration (FHWA) funds that were received by local governments. Most of these revenues are attributable to the proceeds from Federal motor-fuel and motor-vehicle taxes.
 
I.D.1 Total receipts available Enter all FHWA funds that were received by local governments.
 
I.D.4 Minus amounts used for mass transit purposes Enter the amount of FHWA funds that were used for mass transit purposes.
 
Section II Receipts for Road and Street Purposes
  Section II records the revenues from all sources that were dedicated or applied to local road and street purposes. The four fund sources identified are:local government, private, State government, and Federal government. Within each category, an attempt is made to identify the type and amount of revenues used in financing highway activities.
 
II.A Receipts from local government sources Record in this item all receipts generated from local government sources. Revenue generated from State taxes should not be reported here. Although some State taxes are collected by local governments for the State government, they should be reported under State sources in item II.C. For example, when State motor-vehicle registration fees are collected by county or other local officials and a share of this revenue is credited to local road funds without first being forwarded to the State government, those revenues are to be reported as a State transfer to local governments and not as a local revenue item.
 
II.A.2 General fund appropriations Enter all appropriations from local general funds that are used for roads and streets. Any excess general funds should not be included in this item as those funds are returned to the local general fund before any expenditure for highway purposes. Only the net amount from local general fund sources should be reported.
 
II.A.3 Other local imposts Other local imposts are made up of the amount of other local taxes and fees that were specifically dedicated and used for roads and streets.
 
II.A.3.a Property taxes and assessments Enter revenues generated from real property taxes and special assessments specifically levied for construction and maintenance of roads and streets or for highway debt service, including road district levies.
 
II.A.3.b.(1) Sales taxes Enter revenues from local government sales taxes used for roads.
 
II.A.3.b.(2) Infrastructure &Impact Fees Enter in revenues from infrastructure &Impact Fees used for roads.
 
II.A.3.b.(3) Liens Enter in revenues from Liens used for roads.
 
II.A.3.b.(4) Licenses Enter in revenues from Licenses used for roads.
 
II.A.3.b.(5) Other Enter revenues from other local government taxes and fees that were specifically allocated and used for highway purposes.
 
II.A.4.a Interest on Investments Enter interest and investment income related to cash and investment balances in highway, roads and street accounts and funds.
 
II.A.4.b Traffic Fines &Penalties Enter Traffic Fines &Penalties income used for roads.
 
II.A.4.c Parking Garage Fees Enter income from Parking Garage Fees used for roads.
 
II.A.4.d Parking Meter Fees Enter income from Parking Meter Fees used for roads.
 
II.A.4.e Sales of Surplus property Enter income from the sale of surplus property used for roads.
 
II.A.4.f Charges for services Enter income from charges for services used for roads.
 
II.A.4.g Misc Receipts Enter amounts from miscellaneous receipts that were used for highway purposes.
 
II.A.4.h Other Enter amounts from other sources that were used for highway purposes.
 
II.A.5 Transfers from local facilities Enter fund transfers from toll facilities to local governments. The toll facility and amount of transferred funds should be identified in a note.
 
II.A.6 Proceeds of sale of bonds and notes Proceeds should be recorded as proceeds of debt issued by local governments for highway purposes. Bonds are obligations issued for a term of 2 or more years, unless they are a part of a serial bond issue where maturities begin in the first year after issue. Notes are issued for a term of less than two years.

The net proceeds are the actual cash amounts received by local governments. Net proceeds represent the remaining value after par value is adjusted for premiums, discounts, and accrued interest.

When debt issues are sold and used for both highway and non-highway purposes, only the highway portion should be reported. However, if the highway share of an issue is not easily estimated, the issue should be excluded.
 
II.A.6.a Bonds - Original Issues Enter the net proceeds received by local governments from the sale of bonds for road and street projects.
 
II.A.6.b Bonds – Refunding Issues Enter the net proceeds received by local governments from the sale of bonds issued to retire existing road and street bonds.
 
II.A.6.c Notes Enter the net proceeds received by local governments from the issue of notes for roads and street purposes.
 
II.B Private contributions Enter all amounts received by local governments from the private sector as cash or services for road and street programs. Private participation in the public road system should be reported in this item. Donations, such as cash or the transfer of real property, the construction of facilities, and the performance of support services (surveys or preliminary and construction engineering) are ways the private sector participates in financing public highway projects.

When private donations are reported in item II.B., the amounts contributed as cash, land donations, construction or other improvement of facilities, and the performance of services should also be included in item III.A.
 
II.C Receipts from State government Record in this item all State funds received by local governments for local road and street programs. State transfers take the form of grants-in-aid, loans, legal allocations or shares of State-imposed taxes, or payments to local governments under cooperative agreements.

Funds received by local governments under a State contract for work performed for the State should not be reported on form FHWA-536.
 
II.C.1 Highway-user taxes This is the amount from item I.C.5 and should represent all transfers of State highway-user taxes and fees, including motor-fuel taxes, motor-vehicle registration fees, motor-carrier taxes, and similar taxes and fees that were used for roads and streets.
 
II.C.2 State general funds Enter the allocation and transfer of State general funds to local governments for highway purposes.
 
II.C.3 Other State funds Record in this item all other State funds transferred to local governments for highway purposes. These include funds such as bond sales, sales taxes, excise taxes, severance taxes, and mineral lease taxes.
 
II.C.3.a State bond proceeds Enter amounts received from the proceeds of bonds sold by the State to fund roads.
 
II.C.3.b Local Government 1/2 cent Sales Taxes Enter amount of the Local Government 1/2 cent Sales Taxes transferred to local governments used for roads.
 
II.C.3.c Cigarette Taxes Enter amount of Cigarette Taxes transferred to local governments used for roads.
 
II.C.3.d Intangible Taxes Enter amount of Intangible Taxes transferred to local governments used for roads.
 
II.C.3.e Other Enter Other amounts of State funds transferred to local governments used for roads.
 
II.D Receipts from Federal Government Record in this item the total funds received by local governments from all Federal agencies for highway activities. This includes funds from FHWA and funds from other Federal agencies paid either directly to local governments or indirectly through the State government.
 
II.D.1 Federal Highway Administration This is the amount from item I.D.5 and should represent all FHWA funds passed through the State and used by local governments for highways.
 
II.D.2 Other Federal agencies Record in this item all funds received from other Federal agencies either directly or indirectly through the State.
 
II.D.2.a Forest Service Enter the amount of funds received by local governments from the United States Forest Service that were used for roads and streets.
 
II.D.2.b FEMA Enter the amount of funds received by local governments from the Federal Emergency Management Agency that were used for roads and streets.
 
II.D.2.c HUD Enter the amount of funds received by local governments from the United States Department of Housing and Urban Development that were used for roads and streets.
 
II.D.2.d Federal Transit Administration Enter the amount of funds received by local governments from the Federal Transit Administration that were used for roads and streets.
 
II.D.2.e U.S. Corps of Engineers Enter the amount of funds received by local governments from the U. S. Corps of Engineers that were used for roads and streets.
 
II.D.2.f Other Enter other amounts received from all other Federal agencies that transferred funds to local governments for highway purposes.
 
Section III. Expenditures for Road and Street Purposes
  This section reports the expenditures of funds for highway purposes by local governments. Local highway expenditures are segregated into four classes:(1) local highway expenditures. (2) debt service on local obligations, (3) payments to State governments, and (4) payments to toll facilities.

Care should be taken to segregate payments to the State highway agency and other State agencies to avoid duplicate recording of expenditures between different units and levels of government.

Form FHWA-536 is intended to capture all local government expenditures on highways, roads and streets, including any work that local governments perform on State roads.

When projects are jointly controlled and funded by local and State governments, or co-supported, local government expenditures should be reported on form FHWA-536.

The local share of matching funds for Federal-aid projects under State contract should be shown as a transfer to the State in item III.C.1 and not as a direct expenditure in item III.A.
 
III.A Local highways expenditures Record and identify in this item all expenditures for highway activities by local governments.
 
III.A.1 Capital outlay Record in this item capital outlay for highways, roads, and streets by local governments.

The cost of construction materials and supplies and, if possible, construction machinery and equipment costs should be included in the construction expenditures reported. Administrative costs directly assignable to specific capital outlay projects should be included here, but all other administrative costs should be reported in item III.A.4.

Capital outlay for toll facilities should not be included under this item.

Mass transit capital outlay should also be excluded from item III.A.1.

Capital outlay by local governments as a part of State-local co-supported projects should be reported in this item.

The total reported on page 1 for this item should match the detail reported on page 2.
 
III.A.1.a Right-of-way Enter the following expenditures;right-of-way administration;purchase of land, improvements and easements;and the costs of moving and relocating buildings, businesses, and persons.

The amount expended on the National Highway System (NHS) should be reported in column (a) while the amount spent off the National Highway System should be reported in column (b).
 
III.A.1.b Engineering Enter the following expenditures:field engineering and inspections;surveys, material testing, and borings;preparation of plans, specifications and estimates (PS &E);and traffic and related studies. The amount expended on the National Highway System should be reported in column (a) while the amount spent off the National Highway System should be reported in column (b).
 
III.A.1.c(1) New Facilities Enter amounts for new highways, roads, streets and bridges on the National Highway System.
 
III.A.1.c(2) Capacity improvements Enter amounts for improvements that add capacity on the NHS by adding lane-miles to existing facilities. Include improvements such as relocation, reconstruction (that adds capacity), and major widening of roads and bridges.
 
III.A.1.c.(3) System preservation Enter amounts for improvements on the NHS that preserve the existing system, without significantly adding capacity. Include improvements such as reconstruction (that does not add capacity), minor widening, restoration and rehabilitation, resurfacing, bridge replacement, major bridge rehabilitation, and minor bridge rehabilitation.
 
III.A.1.C.(4) System Enhancement and Operation Enter amounts for improvements on the NHS that are not directly related to the physical structure or condition of roads and bridges. Include improvements such as safety, traffic management, traffic engineering, railroad grade crossings, vehicle weight enforcement facilities, enhancements, and environmental projects.
 
III.A.1.C.(5) Total Construction Enter amounts for Total construction off the National Highway System.
 
III.A.2 Maintenance Enter all expenditures that are classified as maintenance for highways, roads streets, and bridges. The purpose of maintenance is to offset the effects of deterioration from age, weather, use, damage, failure, and design and construction faults. When recording costs incurred by maintenance forces, any expenditures for betterments or improvements should be treated as capital outlay.

The term maintenance as used on form FHWA-536 is defined as the function of preserving and keeping the entire highway, including surface, shoulders, roadside, structures and traffic control devices as close as possible to the original condition as designed and constructed. The maintenance function preserves and maintains a road or structure’s serviceability.

The costs of materials, supplies, and equipment for maintenance activities should be included in the maintenance expenditures reported. When equipment costs cannot be assigned to capital outlay or maintenance, those costs should be prorated between the functions. As with construction expenditures, the maintenance expenditures reported should include all administrative and engineering costs directly assignable to maintenance projects.

Maintenance expenditures for toll facilities should not be included on form FHWA-536.
 
III.A.3.a Traffic control operations Enter all expenditures for operation of traffic control and surveillance systems that are designed to monitor and control traffic by managing vehicle flow on streets and highways. Such systems include traffic signal control;roadway, tunnel and bridge surveillance and control;electronic message boards, etc.
 
III.A.3.b Snow and ice removal Enter the following types of expenditures;removal of snow from roadway or roadside;sanding and chemical deicing applications;and the erection and removal of snow fences.
 
III.A.3.c Other Enter expenditures for other road and street services including highway air quality monitoring, highway beautification, mowing, and litter removal.
 
III.A.4 General administration and miscellaneous Enter general and miscellaneous expenditures that are not readily classified as capital outlay, maintenance, or operations. Highway planning, traffic studies, and research activities are included in this item.

Expenses associated with the administration of mass transit programs that are supported by local governments are not included in this item.

The collection and administrative costs associated with local motor-fuel and motor-vehicle revenue collections should not be included in this item. These costs should appear in items I.A.2 and I.b.2.
 
III.A.5 Highway law enforcement and safety Enter all highway and traffic police costs of local governments that are associated with traffic supervision and the enforcement of highway, traffic, and safety laws. When these costs are commingled with general police activities and lose their identity, estimates should be made.
 
III.B Debt service on local obligations Record in this item the interest and redemption payments for local highway, road and street bonds in item III.B.1 and notes in item III.B.2 that were issued by local governments for highway purposes. Debt service also includes all expenditures incidental to the sale and retirement of highway debt. Identify only debt service on bonds and notes reported in item II.A.6 and in section IV.
 
III.B.1.a Interest Enter bond interest costs and related financing costs such as agent fees, fiduciary charges, printing costs, and legal opinions.
 
III.B.1.b Redemption Enter bond redemption payments at net value, i.e., the value after adjustments for discounts and premiums.
 
III.B.2.a Interest Enter note interest costs and related financing cost such as agent fees, fiduciary charges, printing costs, and legal opinions.
 
III.B.2.b Redemption Enter the note redemption payments at net value, i.e., the value after adjustments for discounts and premiums.
 
III.C Payments to State for highways Enter the amount of any funds transferred to the State for highway, road, and street purposes. These payments can be for reimbursements, repayments, or contributions.
 
III.D Payments to toll facilities Enter the amounts of any funds transferred to either a State or local toll facility. The toll facility and amount transferred should be identified in a note.
 
Section IV. Local highway Debt Status
  This section records the status and change in local government highway debt. All amounts are recorded at par value, i.e., the face amount or value.
 
IV.A Bonds (Total) Enter the following information for all road and street bonds;bonds outstanding at the beginning of the year, bonds issued during the year, bonds redeemed during the year, and bonds outstanding at the end of the year.
 
IV.A.1 Bonds (Refunding Portion) Enter the portion of bond issues reported in item IV.A. that were involved in refunding. Enter the portion of bonds retired in item IV.A. that were refunded. All entries are at par value.

The par value amount of refunding bonds issued may differ from the par value amount of bonds refunded. For example, the net proceeds of a heavily discounted refunding issue would only be sufficient to refund a lesser par value amount of outstanding bonds. For another example, an outstanding bond that carried a large call premium would need a larger par value refunding bond to provide enough funds for the higher net redemption amount.
 
IV.B Notes (Total) Enter the following information for all road and street notes;notes outstanding at the beginning of the year, notes issued during the year, notes redeemed during the year, and notes outstanding at the end of the year.