; and (v) a detailed justification of the basis for each award proposed to be selected. (c) Federal share (1) In general Except as provided in paragraph (3) and notwithstanding section 120 of title 23, United States Code, or any other provision of this division, the Federal share associated with funds described in paragraph (2) that are obligated during fiscal year 2021 may be up to 100 percent. (2) Funds described The funds described in this paragraph are funds made available for the implementation or execution of Federal-aid highway and highway safety construction programs authorized under title 23 or 49, United States Code, the FAST Act ( Public Law 114–94 ), or this division. (3) Exceptions Paragraph (1) shall not apply to amounts obligated under section 115 or 117 of title 23, United States Code, or chapter 6 of such title. (d) Administrative expenses (1) Self-certification and audit (A) In general Prior to the obligation of funds for administrative expenses pursuant to paragraph (4)(C)(ii), (5)(B)(ii), (6)(B)(i)(II), or (6)(B)(ii)(II) of subsection (a) or paragraphs (1)(A)(ii) and (2)(B) of subsection (b), a State, a Tribe, Puerto Rico, or a territory, as applicable, shall certify to the Secretary that such administrative expenses meet the requirements of such paragraphs, as applicable. (B) Audit The Secretary may conduct an audit to review obligations of funds and liquidation of such obligations for eligible administrative expenses described under subparagraph (A). (2) Planning Notwithstanding any other provision of law, administrative expenses described in paragraph (1)(A) shall not be required to be included in a metropolitan transportation plan, a long-range statewide transportation plan, a transportation improvement program, or a statewide transportation improvement program under sections 134 or 135 of title 23, United States Code, or chapter 53 of title 49, United States Code, as applicable. (e) Definitions In this section, the following definitions apply: (1) Standard August redistribution The term