We are pleased to submit this performance audit of the Department of Transportation, North Carolina Highway Trust Fund. The objectives of the audit were to determine the actual revenues received, compare to original estimates, and estimate anticipated revenues for the duration of the Trust Fund projects; to identify the Trust Fund projects as contained in legislation, determine the status of each project, compare original costs and time estimates to current estimates, and estimate completion dates based on data available; to examine progress on completing paving of secondary roads; and to examine Trust Fund procedures for expenditure and transfer of funds.

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