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 2005-11-04 monographic deposited born digital 9 p. GA 1.13:GAO-06-197R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-197R P0b002ee18039f2c1 f:d06197r DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-06-197R machine generated eng fdlp REPORT GAOREPORTS-GAO-06-197R GAO-06-197R Auditing procedures Federal taxes Financial records Financial statement audits Funds management Trust funds Policies and procedures Treasury Unemployment Trust Fund Correspondence A41040 We assisted the Department of Labor in ascertaining whether the net federal unemployment tax (FUTA) revenue distributed to the Unemployment Trust Fund (UTF) for the fiscal year ended September 30, 2005, is supported by the underlying records. We evaluated fiscal year 2005 activity affecting distributions to the UTF. In performing the agreed-upon procedures, we conducted our work 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. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The procedures we agreed to perform relate to (1) transactions that represent the underlying basis of amounts distributed to the UTF and (2) key reconciliations of the Internal Revenue Service records to the Department of the Treasury records. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-197R/html/GAOREPORTS-GAO-06-197R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-197R/pdf/GAOREPORTS-GAO-06-197R.pdf GAO-06-197R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-197R Correspondence GAO-06-197R; Applying Agreed-Upon Procedures: Federal Unemployment Taxes; Auditing procedures Federal taxes Financial records Financial statement audits Funds management Trust funds Policies and procedures Treasury Unemployment Trust Fund