Skip to Highlights
Highlights

Over the last several weeks, we reviewed the President's fiscal year 2010 budget request for the Alcohol and Tobacco Tax and Trade Bureau (TTB) to provide pertinent and timely information that the Congress could use during budget deliberations. Our objectives were to (1) examine any programs with significant increases from the prior year and any significant unexpended balances and (2) review any new programs in the budget request. To do our work, we compared prior and current year budget requests, reviewed key budget-related documents, and interviewed TTB officials. Given the objectives and scope of this work, we conducted this work in accordance with all sections of GAO's Quality Assurance Framework that are relevant to our objectives. The framework requires that we plan and perform the engagement to obtain sufficient and appropriate evidence to meet our stated objectives and to discuss any limitations in our work. We believe that the information and data obtained, and the analysis conducted, provide a reasonable basis for any findings and conclusions. Based on our review, we are not recommending any reductions, realignments, or restrictions to TTB's fiscal year 2010 budget. However, given our nation's current fiscal challenges and the government's need to make the most effective use of its limited resources, we provide the following comments on TTB's legislative proposal for a licensing and registration fees program for alcohol businesses contained in the President's fiscal year 2010 budget request, which may be useful to TTB and the Congress during fiscal year 2011 budget preparations and deliberations. We provided TTB an opportunity to provide its views on our work and have incorporated these views, where appropriate.

Full Report