Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes

GAO helped the Department of Transportation to determine whether the net excise tax revenue distributed to the Highway Trust Fund for fiscal year 2001 was supported by the underlying records. In performing the agreed-upon procedures, GAO did its work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants.