Applying Agreed-Upon Procedures:

Fiscal Year 2009 Airport and Airway Trust Fund Excise Taxes

GAO-10-92R: Published: Nov 5, 2009. Publicly Released: Nov 5, 2009.

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Steven J. Sebastian
(202) 512-9521


Office of Public Affairs
(202) 512-4800

We have performed the procedures described in this letter, which we agreed to perform and with which the Inspector General of the Department of Transportation concurred, solely to assist the Inspector General's office in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2009, is supported by the underlying records. As agreed with the Inspector General's office, we evaluated fiscal year 2009 activity affecting excise tax distributions to the AATF.

The Inspector General is responsible for the adequacy of these agreed-upon procedures to meet your objectives, and we make no representation in that respect. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed from the general fund to the AATF during fiscal year 2009, (2) the Internal Revenue Service's (IRS) quarterly AATF receipt certifications during fiscal year 2009, (3) the Department of the Treasury's Financial Management Service adjustments to AATF excise tax distributions during fiscal year 2009, (4) the Department of the Treasury's Office of Tax Analysis's (OTA) process for estimating excise tax amounts to be distributed to the AATF for the fourth quarter of fiscal year 2009, (5) adjustments to the AATF for tax on kerosene used in aviation during fiscal year 2009, and (6) the amount of net excise taxes distributed to the AATF during fiscal year 2009.

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