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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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.
GAO noted that: (1) in performing the agreed-upon procedures, GAO conducted its work in accordance with generally accepted government auditing standards, which incorporated financial audit and attestation standards established by the American Institute of Certified Public Accountants; (2) these standards also provide guidance when performing and reporting the results of agreed-upon procedures; (3) the procedures GAO agreed to perform include: (a) detailed tests of transactions that represent the underlying basis of amounts distributed to the HTF; (b) review of the Internal Revenue Service's (IRS) quarterly HTF certifications; (c) review of the Financial Management Service adjustments to the HTF for FY 1999; (d) review of the Office of Tax Analysis process for estimating amounts to be distributed to the HTF for the fourth quarter of FY 1999; (e) comparison of net excise tax distributions to the HTF during FY 1999 and amounts reported in the financial statements prepared by the Bureau of Public Debt for the HTF and the Trust Fund's own financial statements; and (f) review of key reconciliations of IRS records to Treasury records; (4) GAO was not engaged to, and did not, perform an audit, the objective of which would have been the expression of an opinion on the amount of net excise taxes distributed to the HTF; and (5) accordingly, GAO did not express such an opinion.
Jan 7, 2021
Aircraft Noise:
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Dec 18, 2020
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Automated Technologies:
DOT Should Take Steps to Ensure Its Workforce Has Skills Needed to Oversee SafetyGAO-21-197: Published: Dec 18, 2020. Publicly Released: Dec 18, 2020.
Dec 17, 2020
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Emergency Responder Safety:
States and DOT Are Implementing Actions to Reduce Roadside CrashesGAO-21-166: Published: Dec 17, 2020. Publicly Released: Dec 17, 2020.
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Reagan National Airport:
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Nov 19, 2020
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Federal-Aid Highways:
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Aviation Certification:
FAA Needs to Strengthen Its Design Review Process for Small AirplanesGAO-21-85: Published: Nov 16, 2020. Publicly Released: Nov 16, 2020.
Nov 9, 2020
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Aviation Safety:
FAA's Office of Aviation Safety Should Take Additional Actions to Ensure Its Workforce Has Needed SkillsGAO-21-94: Published: Nov 9, 2020. Publicly Released: Nov 9, 2020.
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Puerto Rico:
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Sep 30, 2020
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Supplemental Material For GAO-20-686:
Transit Asset Management: Survey of TAM Program ParticipantsGAO-20-687SP: Published: Sep 30, 2020. Publicly Released: Sep 30, 2020. -
Transit Asset Management:
FTA Should Clarify Performance Data and Develop a Plan to Guide Future Program ImprovementsGAO-20-686: Published: Sep 30, 2020. Publicly Released: Sep 30, 2020.
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