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GAO-09-1023R 1 (2009-09-28)

handle is hein.gao/gaobaanpn0001 and id is 1 raw text is: i G AO A ontabilty I Integrity * Reliability United States Government Accountability Office Washington, DC 20548 September 28, 2009 John J. Manfreda Administrator Alcohol and Tobacco Tax and Trade Bureau Department of the Treasury Subject: Alcohol and Tobacco Tax and Trade Bureau: Fiscal Year 2010 Proposed Licensing and Registration Fees Program Dear Mr. Manfreda: Over the last several weeks, we reviewed the President's fiscal year 2010 budget request for the Alcohol and Tobacco Tax and Trade Bureau (TTB) to provide pertinent and timely information that the Congress could use during budget deliberations. Our objectives were to (1) examine any programs with significant increases from the prior year and any significant unexpended balances and (2) review any new programs in the budget request. To do our work, we compared prior and current year budget requests, reviewed key budget-related documents, and interviewed TTB officials. Given the objectives and scope of this work, we conducted this work in accordance with all sections of GAO's Quality Assurance Framework that are relevant to our objectives. The framework requires that we plan and perform the engagement to obtain sufficient and appropriate evidence to meet our stated objectives and to discuss any limitations in our work. We believe that the information and data obtained, and the analysis conducted, provide a reasonable basis for any findings and conclusions. Based on our review, we are not recommending any reductions, realignments, or restrictions to TTB's fiscal year 2010 budget. However, given our nation's current fiscal challenges and the government's need to make the most effective use of its limited resources, we provide the following comments on TTB's legislative proposal for a licensing and registration fees program for alcohol businesses contained in the President's fiscal year 2010 budget request, which may be useful to TTB and the Congress during fiscal year 2011 budget preparations and deliberations. We provided TTB an opportunity to provide its views on our work and have incorporated these views, where appropriate. Alternatives to an Annual Licensing and Registration Fee Program Exist The TTB legislative proposal would establish a permanent licensing and registration fee program to offset amounts appropriated from the general fund. The Department of the Treasury's congressional budget justification explains the legislative proposal as requiring entities in the alcohol business, including retail dealers in liquors and beer, wholesale dealers GAO-09-1023R Alcohol and Tobacco Tax and Trade

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