; and (ii) in the case of a transit project, any affected public transportation operator. (3) Rule of construction Nothing in this section shall be construed to limit the ability of a direct recipient to partner with a State department of transportation or other recipient of Federal funds under title 23, United States Code, or chapter 53 of title 49, United States Code, to carry out a project. (f) Treatment of funds (1) In general Except as provided in this section, funds made available to carry out this section shall be treated as funds apportioned under title 23, United States Code. (2) Treatment of projects Notwithstanding any other provision of law, any project using funds provided under this section shall be treated as a project on a Federal-aid highway under chapter 1 of title 23, United States Code. (3) Federal share The Federal share of the cost of a project carried out under this section shall be determined in accordance with section 120 of title 23, United States Code. (g) Report (1) Direct recipient report Not later than 60 days after the end of each fiscal year, each direct recipient shall submit to the Secretary a report that includes— (A) a list of projects funded with amounts provided under this section; (B) a description of any obstacles to complete projects or timely obligation of funds; and (C) recommendations to improve the effectiveness of the program under this section. (2) Report to Congress Not later than October 1, 2024, the Secretary shall submit to the Committee on Environment and Public Works of the Senate and the Committee on Transportation and Infrastructure of the House of Representatives a report that— (A) summarizes the findings of each direct recipient provided under paragraph (1); (B) describes the efforts undertaken by both direct recipients and the Secretary to ensure compliance with the requirements of title 23 and chapter 53 of title 49, United States Code