This report, the 4th in a series responding to a mandate under the Amer. Recovery and Reinvestment Act of 2009 (Recovery Act), addresses objectives including: (1) selected states¿ and localities¿ uses of Recovery Act funds; and (2) the approaches taken by the selected states and localities to ensure accountability for Recovery Act funds. The report focuses on 16 states and certain localities in those jurisdictions, as well as the District of Columbia ¿ representing about 65% of the U.S. population and two-thirds of the intergovernmental federal assistance available under the Recovery Act. The auditor spoke with officials at the federal agencies overseeing Recovery Act programs, including the OMB and the Dept. of Educ., DoT, HHS, DHS, HUD, and DoE. Illus.