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<titleInfo>
 <title>Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes</title>
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<abstract>The Inspector General (IG) of the Department of Transportation
requested that GAO perform procedures to assist the IG&apos;s office  
in ascertaining whether the net excise tax revenue distributed to
the Highway Trust Fund (HTF) for the fiscal year ended September 
30, 2003, is supported by the underlying records. GAO evaluated  
fiscal year 2003 activity affecting distributions to the HTF.</abstract>
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