Applying Agreed-Upon Procedures:
Fiscal Year 2008 Highway Trust Fund Excise Taxes
GAO-09-91R: Published: Nov 3, 2008. Publicly Released: Nov 3, 2008.
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We have performed the procedures described in the enclosure to this letter, which we agreed to perform and with which the Department of Transportation concurred, solely to assist the office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2008, is supported by the underlying records. As agreed with the office, we evaluated fiscal year 2008 activity affecting distributions to the HTF. We conducted the engagement in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the HTF during fiscal year 2008, (2) the Internal Revenue Service's (IRS) quarterly HTF receipt certifications during fiscal year 2008, (3) the Department of the Treasury's Financial Management Service adjustments to the HTF during fiscal year 2008, (4) the Department of the Treasury's Office of Tax Analysis's (OTA) process for estimating excise tax amounts to be distributed to the HTF for the fourth quarter of fiscal year 2008, (5) adjustments to the HTF for tax on kerosene used in aviation during fiscal year 2008, and (6) the amount of net excise taxes distributed to the HTF during fiscal year 2008. The enclosure provides more detail on the agreed-upon procedures and our results. We were not engaged to perform, and did not perform, an examination, the objective of which would have been to express an opinion on the amount of net excise taxes distributed to the HTF during fiscal year 2008. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that we would have reported to the Department of Transportation. We completed the agreed-upon procedures on October 27, 2008.
Jan 31, 2019
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Washington Metropolitan Area Transit Authority:
Actions Needed to Strengthen Capital Planning and Track Preventive Maintenance ProgramGAO-19-202: Published: Jan 31, 2019. Publicly Released: Jan 31, 2019.
Jan 17, 2019
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Transportation Security Acquisition Reform Act:
TSA Generally Addressed Requirements, but Could Improve Reporting on Security-Related TechnologyGAO-19-96: Published: Jan 17, 2019. Publicly Released: Jan 17, 2019.
Dec 20, 2018
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Airport Funding:
Alternative Methods for Collecting Airports' Passenger Facility Charges and Implementation Factors to ConsiderGAO-19-238R: Published: Dec 20, 2018. Publicly Released: Dec 20, 2018.
Nov 20, 2018
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Airline Consumer Protections:
Additional Actions Could Enhance DOT's Compliance and Education EffortsGAO-19-76: Published: Nov 20, 2018. Publicly Released: Nov 20, 2018.
Nov 8, 2018
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Grade-Crossing Safety:
DOT Should Evaluate Whether Program Provides States Flexibility to Address Ongoing ChallengesGAO-19-80: Published: Nov 8, 2018. Publicly Released: Nov 8, 2018.
Oct 3, 2018
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Positive Train Control:
Most Passenger Railroads Expect to Request an Extension and Substantial Work Remains Beyond 2018GAO-19-135T: Published: Oct 3, 2018. Publicly Released: Oct 3, 2018.
Sep 13, 2018
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Positive Train Control:
Most Railroads Expect to Request an Extension, and Substantial Work Remains Beyond 2018GAO-18-692T: Published: Sep 13, 2018. Publicly Released: Sep 13, 2018.
Sep 5, 2018
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Great Lakes-St. Lawrence Seaway:
Assessing Risks and Measuring Performance Could Improve Maritime TransportationGAO-18-610: Published: Sep 5, 2018. Publicly Released: Sep 5, 2018.
Jul 30, 2018
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Public Transit Partnerships:
Additional Information Needed to Clarify Data Reporting and Share Best PracticesGAO-18-539: Published: Jul 30, 2018. Publicly Released: Jul 30, 2018.
Jul 26, 2018
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Aviation Security:
Basic Training Program for Transportation Security Officers Would Benefit from Performance Goals and MeasuresGAO-18-552: Published: Jul 26, 2018. Publicly Released: Jul 26, 2018.
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