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Agreed-Upon Procedures: Black Lung Disability Trust Fund Excise Taxes

AIMD-99-73R Published: Feb 25, 1999. Publicly Released: Feb 25, 1999.
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Highlights

Pursuant to a legislative requirement, GAO reviewed whether the net excise tax revenue distributed to the Black Lung Disability Trust Fund (BLDTF) for the fiscal year (FY) ended September 30, 1998, is supported by the underlying records.

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Auditing and Financial Management
Accounting proceduresAuditing proceduresAuditing standardsExcise taxesFinancial recordsInternal controlsTax administrationTrust fundsCoalAgreed-upon procedures