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Summary

In our opinion, the Highway Trust Fund 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, 2000, were fairly presented, in all material respects, in conformance with generally accepted accounting principles. The Highway Trust Fund agencies provided sufficient evidence to support all material line- items. We identified two areas involving weaknesses in internal controls and compliance with laws and regulations. While these issues are important, they did not affect our audit opinion.