Applying Agreed-Upon Procedures: Federal Unemployment Taxes: GAO-02-381R.

GAO performed detailed tests of transactions that represent the underlying basis of amounts distributed to the Unemployment Trust Fund (UTF) and reviewed key reconciliations of the Internal Revenue Service records to the Department of the Treasury records. GAO found that the net federal unemployment tax revenue distributed to UTF for fiscal year 2001 is supported by the underlying records. [ABSTRACT FROM AUTHOR]