Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform and with which the Department of Transportation (DOT) concurred, solely to assist DOT's office in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2007, is supported by the underlying records. As agreed with DOT's office, we evaluated fiscal year 2007 activity affecting distributions to the AATF. 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. The adequacy of the procedures to meet your objectives is your responsibility, and we make no representation in that respect. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the AATF, (2) the Internal Revenue Service's (IRS) quarterly AATF receipt certifications, (3) the Department of the Treasury's Financial Management Service adjustments …

Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures contained in the enclosure to this report, which we agreed to perform and with which the Department of Trasnportation (DOT) concurred, solely to assist your office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2007, is supported by the underlying records. As agreed with your office, we evaluated fiscal year 2007 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. The adequacy of the procedures to meet your objectives is your responsibility, and we make no representation in that respect. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the HTF, (2) the Internal Revenue Service's (IRS) quarterly HTF receipt certifications, (3) the Department of the Treasury's Financial Management Service adjustments to the …