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In this context, you asked us to examine the trust-fund revenueforecasting process. To address your request, we examined (1) how trustfund revenues are forecast for the budget year; (2) the accuracy of past trust-fund revenue forecasts and the factors affecting forecast accuracy; (3) how different options for estimating appropriations from the trust fund might reduce the risk of overcommitting the trust fund; and (4) the extent to which trust-fund revenues might cover planned FAA expenditures in fiscal years 2012 through 2021.

Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and...

Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and...