In 1999 a National Project Funds Management Review was conducted on unexpended pbligations on Federal-aid highway projects with extended inactivity. A report was issued in March of 1999 with the results of the review and included the following three recommendations to reduce inactive obligations: · Develop a threshold project amount for use in a performance goal · Reengineer FMIS reports to facilitation better project funds management; and · Encourage Divisions to work with States to adopt appropriate best practices for project funds management. Included in the Appendix of this report is the "Best Practices" commonly referred to by the OIG. For your convenience, I have included a PDF copy of the national report in the reference area.