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 19 p. GA 1.13:GAO-06-198R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-198R P0b002ee18038554c f:d06198r DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-06-198R machine generated eng fdlp REPORT GAOREPORTS-GAO-06-198R GAO-06-198R Allocation (Government accounting) Auditing procedures Auditing standards Excise taxes Fund audits Trust funds Highway Trust Fund Correspondence A41041 We assisted the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2005, is supported by the underlying records. As agreed with DOT, we evaluated fiscal year 2005 activity affecting distributions to the HTF. 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. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-198R/html/GAOREPORTS-GAO-06-198R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-198R/pdf/GAOREPORTS-GAO-06-198R.pdf GAO-06-198R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-198R Correspondence GAO-06-198R; Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes; Allocation (Government accounting) Auditing procedures Auditing standards Excise taxes Fund audits Trust funds Highway Trust Fund Volume 118 Page 1418 118 Stat. 1418 Public Law 108-357