United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao_comptroller_general legislative 2016-06-24 U.S. Government Publishing Office 1996-12-05 monographic deposited born digital 8 p. GA 1.13:B-275490 https://www.govinfo.gov/app/details/GAOREPORTS-B-275490 P0b002ee18fd4e027 f:275490 DGPO 2016-06-24 2016-06-24 GAOREPORTS-B-275490 machine generated eng fdlp COMPTROLLERDECISION GAOREPORTS-B-275490 B-275490 Comptroller General Decision

Because of a clerical error, the Financial Management Service, Department of the Treasury, failed to credit actual excise tax receipts to the Highway Trust Fund for the quarters ending June 30, September 30, and December 31, 1993, as required by law. 26 U.S.C. sec. 9601, 9503. The Secretary of the Treasury has the authority to correct the clerical accounting and reporting errors by restating the fiscal year 1994 and 1995 income statements for the Highway Trust Fund provided to the Department of Transportation. The Secretary of Transportation has no authority to administratively adjust, modify, or correct Highway Trust Fund income data provided by the Department of the Treasury and is bound to make apportionments to the States based on the data reported by the Treasury. ____________________________________________________________________ https://www.govinfo.gov/content/pkg/GAOREPORTS-B-275490/html/GAOREPORTS-B-275490.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-B-275490/pdf/GAOREPORTS-B-275490.pdf GAO/B-275490 https://www.govinfo.gov/app/details/GAOREPORTS-B-275490 Comptroller General Decision GAO/B-275490; Corrections to the Federal Highway Trust Fund; Title 23 Section 101 Title 23 Section 104 23 U.S.C. 101 23 U.S.C. 104 Title 26 Section 9503 Title 26 Section 9503(a) Title 26 Section 9503(b) Title 26 Section 9601 Title 26 Section 9602 Title 26 Section 9602(a) 26 U.S.C. 9503 26 U.S.C. 9503(a) 26 U.S.C. 9503(b) 26 U.S.C. 9601 26 U.S.C. 9602 26 U.S.C. 9602(a) Title 31 Section 3513 31 U.S.C. 3513 Volume 104 Page 1674 104 Stat. 1674 Volume 105 Page 1944 105 Stat. 1944 Volume 110 Page 2958 110 Stat. 2958 Public Law 101-510 Public Law 102-240 Public Law 104-205