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<classification authority="sudocs">GA 1.13:AIMD-98-254</classification>
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 <subject>Financial statement audits</subject>
 <subject>Federal aid for highways</subject>
 <subject>Internal controls</subject>
 <subject>Municipal governments</subject>
 <subject>Financial management systems</subject>
 <subject>Accounting procedures</subject>
 <subject>Projections</subject>
 <subject>Trust funds</subject>
 <subject>Fuel taxes</subject>
 <subject>Auditing standards</subject>
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 <title>Financial Audit: District of Columbia Highway Trust Fund&apos;s</title>
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<abstract>The report presents the results of GAO&apos;s audit of the District of
Columbia Highway Trust Fund&apos;s financial statements for fiscal year 1997.
GAO also examines the forecasted statements of the Fund&apos;s expected
conditions and operations for the next five years. This report presents
(1) GAO&apos;s opinion on District management&apos;s assertion about the
effectiveness of the Fund&apos;s internal controls as of September 1997 and
(2) the results of GAO&apos;s evaluation of the District&apos;s compliance with
laws and regulations during fiscal year 1997 as they relate to the Fund.</abstract>
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 <topic>Financial statement audits</topic>
 <topic>Federal aid for highways</topic>
 <topic>Internal controls</topic>
 <topic>Municipal governments</topic>
 <topic>Financial management systems</topic>
 <topic>Accounting procedures</topic>
 <topic>Projections</topic>
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  <partNumber>Volume 109 Page 257</partNumber>
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