Applying Agreed-Upon Procedures:
Highway Trust Fund Excise Taxes
GAO-03-360R: Published: Jan 23, 2003. Publicly Released: Jan 23, 2003.
Additional Materials:
- Full Report:
- Accessible Text:
Contact:
(202) 512-9521
contact@gao.gov
Office of Public Affairs
(202) 512-4800
youngc1@gao.gov
We evaluated fiscal year 2002 activity affecting distributions to the Highway Trust Fund (HTF).
The Treasury Office of Tax Analysis' (OTA) fiscal year 2002 estimates of transfers from the HTF to the Aquatic Resources Trust Fund and the Land and Water Conservation Fund contained an additional transfer of $115.5 million from the HTF to the general fund. OTA officials advised us that this was the result of an update to Treasury's interpretation of Section 9503 of The Internal Revenue Code. Treasury's most recent interpretation appears to be consistent with the Code. As a result of this interpretation, net excise tax distributions to the HTF for fiscal year 2002 and for future years were, and will continue to be, less than what they would have been under the previous interpretation.
Sep 30, 2020
-
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.
Sep 8, 2020
-
Airport Funding:
Information on Grandfathered Revenue Diversion and Potential Implications of RepealGAO-20-684: Published: Sep 8, 2020. Publicly Released: Sep 8, 2020. -
Aviation Sanitation:
FDA Could Better Communicate with Airlines to Encourage Voluntary Construction Inspections of Aircraft Galleys and LavatoriesGAO-20-612: Published: Sep 8, 2020. Publicly Released: Sep 8, 2020.
Sep 2, 2020
-
Facial Recognition:
CBP and TSA are Taking Steps to Implement Programs, but CBP Should Address Privacy and System Performance IssuesGAO-20-568: Published: Sep 2, 2020. Publicly Released: Sep 2, 2020.
Aug 20, 2020
-
Aircraft Noise:
Information on a Potential Mandated Transition to Quieter AirplanesGAO-20-661: Published: Aug 20, 2020. Publicly Released: Aug 20, 2020.
Aug 18, 2020
-
Aviation Safety:
Actions Needed to Evaluate Changes to FAA's Enforcement Policy on Safety StandardsGAO-20-642: Published: Aug 18, 2020. Publicly Released: Aug 18, 2020.
Aug 10, 2020
-
Transportation Research:
Additional Actions Could Improve DOT's Internal Collaboration and Reliability of Information on Research ActivitiesGAO-20-622: Published: Aug 10, 2020. Publicly Released: Aug 10, 2020.
Jul 27, 2020
-
Surface Transportation Security:
TSA Has Taken Steps to Improve its Surface Inspector Program, but Lacks Performance TargetsGAO-20-558: Published: Jul 27, 2020. Publicly Released: Jul 27, 2020.
Jul 16, 2020
-
Capital Investment Grants Program:
FTA Should Improve the Effectiveness and Transparency of Its ReviewsGAO-20-512: Published: Jul 16, 2020. Publicly Released: Jul 16, 2020.
Looking for more? Browse all our products here

Explore our Key Issues on Transportation