Applying agreed-upon procedures : fiscal year 2008 highway trust fund excise taxes.
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Applying agreed-upon procedures : fiscal year 2008 highway trust fund excise taxes.

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English
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Details:

  • Alternative Title:
    Applying agreed upon procedures : fiscal year two thousand eight Highway Trust Fund excise taxes;Highway Trust Fund excise taxes;Highway Trust Fund excise tax procedures;
  • Creators:
    Sebastian, Steven J.
  • Corporate Creators:
    United States. Government Accountability Office
  • Subject/TRT Terms:
  • Publication/ Report Number:
    GAO-09-91R
  • Resource Type:
    Tech Report
  • Geographical Coverage:
    United States
  • Corporate Publisher:
    United States. Government Accountability Office
  • Abstract:
    We have performed the procedures described in the enclosure to this letter, which we

    agreed 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, 2008, is supported by the

    underlying records. As agreed with your office, we evaluated fiscal year 2008 activity

    affecting distributions to the HTF.

    We conducted the engagement in accordance with U.S. generally accepted

    government auditing standards, which incorporate financial audit and attestation

    standards established by the American Institute of Certified Public Accountants.

    You are responsible for the adequacy of these agreed-upon procedures to meet your

    objectives, and we make no representation in that respect. The procedures we agreed

    to perform were related to (1) transactions that represent the underlying basis of

    amounts distributed to the HTF during fiscal year 2008, (2) the Internal Revenue

    Service’s (IRS) quarterly HTF receipt certifications during fiscal year 2008, (3) the

    Department of the Treasury’s Financial Management Service adjustments to the HTF

    during fiscal year 2008, (4) the Department of the Treasury’s Office of Tax Analysis’s

    (OTA) process for estimating excise tax amounts to be distributed to the HTF for the

    fourth quarter of fiscal year 2008, (5) adjustments to the HTF for tax on kerosene

    used in aviation during fiscal year 2008, and (6) the amount of net excise taxes

    distributed to the HTF during fiscal year 2008. The enclosure provides more detail on

    the agreed-upon procedures and our results.

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