GAO Audit Authority Under the Proposed Noisy Aircraft Revenue and Credit Act of 1978

B-75409: Apr 21, 1978

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This document concerns GAO's opinion regarding GAO audit authority under H.R. 11986, 95th Congress, the proposed Noisy Aircraft Revenue and Credit Act of 1978. Briefly. the bill would amend the Internal Revenue Code Of 1954 by reducing certain existing taxes (which are tor deposit into the Airport and Airway Trust Fund) on air transportation of persons and property, and would impose a new 2 percent excise tax to be paid by the person furnishing the transportation but passed through to the person paying for the transportation. 

GAO determined that without specific statutory authority, GAO's audit authority does not extend to private persons or organizations.