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 legislative 2010-08-12 U.S. Government Printing Office 2002-05-09 monographic deposited born digital GA 1.13:GAO-02-667T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-667T P0b002ee1803a3618 f:d02667t DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-02-667T machine generated eng fdlp REPORT GAOREPORTS-GAO-02-667T GAO-02-667T Highway planning Transportation costs Trust funds Funds management Budget authority Fuel taxes Strategic planning Future budget projections Federal aid for highways Highway Trust Fund Treasury Electronic Federal Tax Payment System Testimony A03303 The Transportation Equity Act for the 21st Century changed the budgetary treatment of programs financed by the Highway Trust Fund. The act guaranteed annual funding levels for most highway and transit programs and linked highway user tax receipts, such as those from motor fuel and truck tire taxes, to the annual funding levels for highway programs. Revenue aligned budget authority adjustments are made to the annual guaranteed funding level provided in the act as highway account receipt levels change. For the first time, the adjustment for fiscal year 2003 is negative--decreasing the guaranteed level of highway funding by $4.369 billion. GAO found that the amounts distributed to the Highway Trust Fund for the first nine months of fiscal year 2001, as adjusted based on the Internal Revenue Service's certifications, were reasonable and adequately supported. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-667T/html/GAOREPORTS-GAO-02-667T.htm GAO-02-667T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-667T Testimony GAO-02-667T; Highway Financing: Factors Affecting Highway Trust Fund Revenues; Highway planning Transportation costs Trust funds Funds management Budget authority Fuel taxes Strategic planning Future budget projections Federal aid for highways Highway Trust Fund Treasury Electronic Federal Tax Payment System