摘要: |
GAO performed agreed-upon procedures to assist the Department of Transportation's Inspector General in ascertaining whether the net excise tax revenue distributed to the AATF and the HTF for the fiscal year ended September 30, 2013, is supported by the underlying records. The Department of Transportation's Inspector General is responsible for the sufficiency of these agreed-upon procedures to meet the Inspector General's objectives, and GAO makes no representation in that respect. The procedures GAO agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed from the general fund to the AATF and the HTF during fiscal year 2013, (2) the Internal Revenue Service's quarterly AATF and HTF excise tax receipt certifications prepared during fiscal year 2013, (3) the U.S. Department of the Treasury's Office of Tax Analysis's estimates of excise tax amounts to be distributed to the AATF and the HTF for the fourth quarter of fiscal year 2013, and (4) the amount of net excise taxes to be distributed to the AATF and the HTF during fiscal year 2013. |