Highway Trust Fund: Revenue Sources, Uses, and Spending Controls

Pursuant to a congressional request, GAO reviewed the Highway Trust Fund, focusing on the: (1) sources and amounts of trust fund revenues generated between fiscal year (FY) 1987 and FY 1991 and their uses; (2) estimated remaining Fund balance when federal-aid highway and mass transit programs expire at the end of FY 1991; and (3) influence that recent legislation could have on surface transportation spending during the next authorization period.