DEPARTMENT OF TRANSPORTATION, HIGHWAY TRUST FUND

INDEPENDENT AUDITOR'S REPORT AND FINANCIAL STATEMENTS

September 30, 2005 and 2004

Table of Contents

• Quality Control Review of Audited Financial Statements for FY 2005 and FY 2004

• Independent Auditor's Report
  • Opinion on Financial Statements
  • Consideration of Internal Control
  • Compliance with Laws and Regulations
  • Systems Compliance With FFMIA Requirements
  • Status of Prior Year's Reportable Conditions
  • Consistency of Other Information
  • Objectives, Scope and Methodology
• Financial Statements
  • Consolidated Balance Sheets
  • Consolidated Statements of Net Cost
  • Consolidated Statements of Changes in Net Position
  • Combined Statements of Budgetary Resources
  • Consolidated Statements of Financing
  • Notes to Financial Statements
• Supplemental Information
  • Required Supplementary Stewardship Information
  • Required Supplementary Information
    • Trading Partner Information
    • Budget Sub-Function Classification
    • Management Discussion and Analysis (Appendix B)
  • Other Accompanying Information:
    • Consolidating Balance Sheet
    • Consolidating Statement of Net Cost
    • Consolidating Statement of Changes in Net Position
    • Combining Statement of Budgetary Resources
    • Consolidating Statement of Financing
• Appendix:
  • A - Management Response to Auditor's Report
  • B - Management Discussion and Analysis

Table of Contents | Next