Transportation Advancement Account
The Transportation Advancement Account (TAA) was created in 2023 to provide funding to local agencies for transportation purposes. Minnesota Statute 174.49 provides details on distribution and the metropolitan counties appropriation, allocation formula and uses. The account consists of funds under Minnesota Statute 168E.09, subdivision 2, and Minnesota Statute 297A.94, and as provided by law and any other money donated, allotted, transferred, or otherwise provided to the account.
Distribution of funding
| TAA Category | TAA Percentage | Agency Responsible for Payment | Payment Timing | Notes |
|---|---|---|---|---|
| Metropolitan Counties | 36% | MnDOT | 1 time/year, in July. Shown in State Aid Accounting System (SAAS). | Distributed based on 50/50 population and money needs; 41.5% for active transportation and corridor studies, 41.5% for rehabilitation, and 17% for transit/complete streets/greenhouse gas mitigation. |
| County State Aid Highway (CSAH) Fund | 10% | MnDOT | Included in commissioner’s order (late January). | Payments included with “normal” Highway Users Tax Distribution Fund (HUTDF) revenues in commissioner’s order. |
| Larger Cities Assistance Account | 15% | MnDOT | One time/year, in July. Shown in State Aid Accounting System (SAAS). | Distributed to Municipal State Aid Street (MSAS) cities based on 50/50 population and money needs |
| Small Cities Assistance Account | 27% | Department of Revenue (DOR) | MnDOT provides data to DOR by June 1; DOR distributes payments in July and December. | Distributed to all non-state aid cities based on statute 162.145 |
| Town Road Account | 11% | MnDOT | Included in commissioner’s order (late January). | Payments included with “normal” Highway Users Tax Distribution Fund (HUTDF) revenues in commissioner’s order. |
| Food Delivery Support Account | 1% | Department of Human Services (DHS) | Via grants | Appropriated to DHS for grants to non-profits supporting food delivery |
Accounts
Metropolitan Counties
A percentage of the total revenues in the TAA are directed to the Metropolitan Counties, consisting of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington County. Minnesota Statute 174.49 provides details on the appropriation, allocation formula for distribution to each metropolitan county and how the metropolitan counties are required to use the funds.
The revenues provided show the forecast or actual amounts collected within that specific fiscal year. However, the distributions are made in July of the following fiscal year. For example, FY 2024 shows the revenues collected from July 1, 2023 to June 30, 2024, with distributions being made in July of 2024 (FY 2025).
MnDOT State Aid does not have any administrative oversight on the use of these funds. Each metropolitan county is required to follow appropriate accounting practices to clearly show that the funds they received have been used according to the statutory requirements.
- FY 2024 actual distribution by metro county (PDF)
- FY 2025 forecast distribution by metro county (PDF)
County State Aid Highway Fund
A percentage of the total revenues in the TAA are directed to the County State Aid Highway (CSAH) Fund. Minnesota Statutes 162.02 through 162.08 (Chapter 162 Minnesota Statutes) provide details on the County State Aid Highway System.
Distributions are included in the Commissioner’s Order that is released in late January of every year. Each county is required to use the funds according to state aid statutes and rules.
Larger Cities Assistance Account
A percentage of the total revenues in the TAA are directed to the Larger Cities Assistance Account. The Larger Cities Assistance Account was created in 2023 to provide funding for cities that are eligible to receive municipal state aid under Minnesota Statutes 162.09 to 162.14. Minnesota Statute 162.146 provides details on who is eligible to receive funds and the allocation formula to be used for distribution to cities.
The revenues provided show the forecast or actual amounts collected within that specific fiscal year. However, the distributions are made in July of the following fiscal year. For example, FY 2024 shows the revenues collected from July 1, 2023 to June 30, 2024, with distributions being made in July of 2024 (FY 2025).
MnDOT State Aid does not have any administrative oversight on the use of these funds. Each large city is required to follow appropriate accounting practices to clearly show that the funds they received have been used according to the statutory requirements.
Small Cities Assistance Account
A percentage of the total revenues in the TAA are directed to the Small Cities Assistance Account. The Small Cities Assistance Program was created in 2015 to provide funding for construction and maintenance of roadways in cities with a population less than 5,000. Minnesota Statute 162.145 provides details on the program.
MnDOT State Aid is responsible for determining the amount that each small city will receive, and the Minnesota Department of Revenue is responsible for distributing the funding to the small cities.
The revenues provided show the forecast or actual amounts collected within a timeframe from May 1 through April 30, which spans two fiscal years (May and June are in one fiscal year and July through April is in the subsequent fiscal year). The distributions are then made in July and December in the calendar year when April 30 occurs.
MnDOT State Aid does not have any administrative oversight on the use of these funds. Each small city is required to follow appropriate accounting practices to clearly show that the funds they received have been used according to the statutory requirements.
- Program overview (PDF)
- FY 2024 actual distribution by small city (PDF)
- FY 2025 forecast distribution by small city (PDF)
- Fiscal Years 2022‐2023 funding distribution (PDF)
- Fiscal Year 2019 funding distribution (PDF)
Town Road Account
A percentage of the total revenues in the TAA are directed to the Town Road Account. Minnesota Statute 162.081 directs the town road account funds to be distributed to each county based on the total miles of town road that the county bears to the total miles of town roads in the state. Money apportioned to a county from the town road account must then be distributed to the treasurer of each town within the county, according to a distribution formula adopted by the county board. The formula must take into account each town's population and town road mileage, and other factors the county board deems advisable in the interests of achieving equity among the towns.
Distributions are included in the Commissioner’s Order that is released in late January of every year, with each county distributing to the towns within their county by March 1 or within 30 days of receipt of the funds. MnDOT State Aid does not have any administrative oversight on the use of these funds. Each town is required to follow appropriate accounting practices to clearly show that the funds they received have been used according to the statutory requirements.
Food Delivery Support Account
The Food Delivery Support Account is administered by the Department of Human Services.