GAO Report on Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes
AIMD-00-82R
Published: Feb 25, 2000. Publicly Released: Feb 25, 2000.
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Highlights
Pursuant to a legislative requirement, GAO reviewed whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for fiscal year (FY) ended September 30, 1999, is supported by the underlying records.
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Accounting proceduresAuditing proceduresAuditing standardsExcise taxesFinancial recordsFinancial statement auditsInternal controlsTax administrationTrust fundsGasoline