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Summary

This report presents our unqualified opinion on the HTF Balance Sheet, Statement of Net Cost, Statement of Changes in Net Position, Statement of Budgetary Resources, and Statement of Financing as of, and for the year ended, September 30, 1999.



To assist us, the Department of Treasury (Treasury) Office of Inspector General audited the schedule of assets and liabilities, and the related schedule of activity for the HTF accounts (referred to as the Corpus account) administered by the Treasury Bureau of Public Debt. The Treasury OIG issued an unqualified opinion on these FY 1999 schedules. The General Accounting Office performed agreed-upon procedures on the tax revenue receipts at the Internal Revenue Service and distributions to the HTF Corpus account, and identified no material discrepancies.



A 50-page segment of this report, Section 3, was not available electronically and is not included in the following web document. It consists of supplemental information, management discussion and analysis on the Highway Trust Fund. This section can be obtained in hard copy by contacting the Financial and Information Technology Auditing section of the Office of Inspector General at (202) 366-1496.