GAO assisted the Department of Transportation determine whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year 2000 was supported by the underlying records. GAO agreed to (1) perform detailed tests of transactions that represent the underlying basis of amounts distributed to HTF, (2) review the Internal Revenue Service's (IRS) quarterly HTF certifications, (3) review the Financial Management Service adjustments to HTF for FY 2000, (4) review the Office of Tax Analysis process for estimating amounts to be distributed to HTF for the fourth quarter of FY 2000, (5) compare net excise tax distributions to the HTF during FY 2000 and amounts reported in the financial statements prepared by the Bureau of Public Debt for HTF and HTF's financial statements, and (6) review key reconciliations of IRS records to Treasury records.

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