Applying Agreed-Upon Procedures: Fiscal Year 2009 Highway Trust Fund Excise Taxes
GAO-10-93R
Published: Nov 05, 2009. Publicly Released: Nov 05, 2009.
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Highlights
The Government Accountability Office (GAO) has performed the procedures to which we agreed upon to perform and with which you concurred, solely to assist your office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2009, is supported by the underlying records. GAO evaluated fiscal year 2009 activity affecting excise tax distributions to the HTF. GAO conducted the engagement in accordance with U.S. generally accepted government auditing standards, which incorporate certain financial audit and attestation standards established by the American Institute of Certified Public Accountants (AICPA).
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Accounting proceduresAccounting standardsAuditing proceduresAuditing standardsExcise taxesFunds managementTaxpayersTrust fundsTax returnsFinancial recordsKeroseneAviationPolicies and proceduresProgram goals or objectives