Forty-five states and the District of Columbia identified using reporting requirements to the full legislature or a legislative committee as a mechanism for legislative oversight of their DOTs. Common reporting requirements include reviews of expenditures, obligations, projects, performance or other agency activities. Some requirements may be instituted due to lack of information about or past concern with a program. Others may be required only for a limited time to facilitate oversight of a particular activity. For example, the Massachusetts DOT-newly created in 2009-has many current reporting requirements to the legislature, some of which will end when the transition to the new organization is complete.

Almost all states have reporting requirements by the DOT to the legislature.