February 26, 2002
Highway Trust Fund Financial Statements for Fiscal Years 2001 and 2000
Project ID: FI-2002-081
Our audit report presents an unqualified, or “clean,” opinion on the Highway Trust Fund consolidated balance sheets, statements of net cost, and statements of changes in net position; and combined statements of budgetary resources and statements of financing for fiscal years 2001 and 2000. We identified four issues for FY 2001 involving internal control weaknesses and compliance with laws and regulations. While the issues are important, they did not affect our audit opinion.