The purpose of this synthesis is to report on how state departments of highways and transportation currently make decisions on the allocation of available funds to highway programs and projects. There are four factors which must be used in combination to satisfy the need to distribute limited funds equitably: 1. Strategic planning involves the responsible state agency in the implementation of a systematic management and technical process for making decisions on how to spend the limited funds available. 2. Technical factors, including the use of data and technical procedures, should be employed to assist in the selection of priorities. 3. Intangible factors, such as legislative mandates, emergency projects, and special emphasis programs, must be weighed and considered in the overall process, and 4. Political factors, which can also be considered intangibles, must not be overlooked especially when new, big, and expensive projects need legislative action and approval.  The report for this topic can be purchased at https://www.trb.org/news/blurb_detail.asp?id=3473