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Agreed-Upon Procedures: Highway Trust Fund Excise Taxes

AIMD-99-71R Published: Feb 25, 1999. Publicly Released: Feb 25, 1999.
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Highlights

Pursuant to a legislative requirement, GAO reviewed whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year (FY) ended September 30, 1998, is supported by the underlying records.

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Accounting proceduresAuditing proceduresAuditing standardsFinancial recordsInternal controlsReporting requirementsExcise taxesGasolineData errorsGasohol