Applying Agreed-Upon Procedures:
Highway Trust Fund Excise Taxes
GAO-03-360R: Published: Jan 23, 2003. Publicly Released: Jan 23, 2003.
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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.
Jan 7, 2021
Aircraft Noise:
Better Information Sharing Could Improve Responses to Washington, D.C. Area Helicopter Noise ConcernsGAO-21-200: Published: Jan 7, 2021. Publicly Released: Jan 7, 2021.
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.
Nov 24, 2020
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Reagan National Airport:
Information on Effects of Federal Statute Limiting Long-Distance FlightsGAO-21-176: Published: Nov 24, 2020. Publicly Released: Nov 24, 2020.
Nov 19, 2020
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Federal-Aid Highways:
States and Local Governments Reported Benefits to Federal Highway Fund Swapping, but Impacts Cannot be Definitively DeterminedGAO-21-88: Published: Oct 20, 2020. Publicly Released: Nov 19, 2020.
Nov 16, 2020
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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.
Oct 29, 2020
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Puerto Rico:
Perspectives on the Potential to Expand Air Cargo OperationsGAO-21-21: Published: Oct 29, 2020. Publicly Released: Oct 29, 2020.
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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