Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes

AIMD-99-72R Published: Feb 25, 1999. Publicly Released: Feb 25, 1999.

Highlights

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

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Topics

Transportation

Accounting proceduresAuditing proceduresAuditing standardsExcise taxesFinancial recordsInternal controlsTax administrationAgreed-upon proceduresAirport and airway trust fundFinancial management