Section 106 of the National Historic Preservation Act of 1966 (NHPA) requires Federal agencies to take into account the effects of their undertakings on historic properties and afford the Advisory Council on Historic Preservation a reasonable opportunity to comment. Federal agencies must complete this process prior to the approval of the expenditure of any federal funds on the undertaking or prior to the issuance of any license. While completion of the Section 106 process is not a permit or authorization, a federal agency must be able to show evidence that it has properly concluded its review in accordance with the regulations, 36 CFR Part 800.