In most states, unspent transportation dollars revert to a DOT-administered dedicated transportation fund at the end of the fiscal year or biennium (see State Profiles). In some states, such as Virginia, these funds are retained by the DOT with no restrictions; in Hawaii, Utah and Vermont, at least some funds are retained, but must be used for the same purpose for which they were originally appropriated. In Oklahoma and Oregon, funds are retained, but the DOT is subject to an expenditure limit; and in Missouri and Oregon, certain funds are retained but others expire.
In some states, legislatures have assumed a more substantial role in managing excess transportation funds. In Alaska, Florida, Illinois, Kentucky, New Jersey, Texas and Washington, funds lapse and the DOT must seek new appropriations or expenditure authority from the legislature. Similarly, in California, Minnesota, Nebraska, North Dakota and Wisconsin, funds are retained in transportation funds but must be legislatively reappropriated before the DOT can spend the money. In Minnesota, specific language accompanying an appropriation is needed to grant carry-forward authority across biennia. In Vermont, revenues in excess of appropriations are credited to the Transportation Fund, although the annual transportation bill may provide for their expenditure on a contingent basis. In West Virginia, although surplus funds are retained in the State Road Fund at the end of the fiscal year, the DOT must request additional spending authority from the legislature to spend more than the amount appropriated for the next year. In all these cases, the legislature is actively involved in management and oversight of surplus DOT funds.