GAO Reports  
GAO-03-362R January 23, 2003

Applying Agreed-Upon Procedures:
Federal Unemployment Taxes.

We evaluated fiscal year 2002 activity affecting distributions to the Unemployment Trust Fund (UTF).

We were not engaged to perform, and did not perform, an audit, the objective of which would have been the expression of an opinion on the net amount of FUTA taxes distributed to the UTF. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. We completed the agreed-upon procedures on January 10, 2003.

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