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Previous APER Review

During review of the previous fiscal year's Annual Project Expenditure Report (APER), the MPO should identify projects not completed, as well as the funding associated with those work element (subtasks) (23 CFR 420.117). The MPO needs to amend the current fiscal year UPWP to allow for any unfinished work elements (subtasks) and unspent dollars that are being carried over into the current fiscal year.

The APER goes through each task and subtask and documents how much money was spent on each. It also addresses tasks/subtasks that were over or under-spent. The APER also identifies subtasks that have not been completed.

Specific reporting requirements are:

• (i) Comparison of actual performance with established goals;

• (ii) Progress in meeting schedules;

• (iii) Status of expenditures in a format compatible with the work program, including a comparison of budgeted (approved) amounts and actual costs incurred;

• (iv) Cost overruns or underruns;

• (v) Approved work program revisions; and

• (vi) Other pertinent supporting data.