The requirements for Section 106 of the NHPA and the ACT are codified in the U.S. Code of Federal Regulations and the Texas Natural Resources Code, but the work to satisfy these requirements is conducted under the Section 106 Programmatic Agreement (PA) or Memorandum of Understanding (MOU) with the Texas Historical Commission (THC). As the PA and MOU are deliberately parallel, the TxDOT review process satisfies all requirements of both the PA and MOU.