Full text
Audit Report
OIG-23-022
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF
PROGRAMS
Audit of Air Carrier Worker Support
Certifications - Empire Airlines, Inc.
March 27, 2023
Office of Inspector General
Department of the Treasury
This Page Intentionally Left Blank
DEPARTM ENT OF THE TREASURY
WASHINGTON, D.C. 20220
OFFICE OF
INSPECTOR GENERAL
March 27, 2023
MEMORANDUM FOR JACOB LEIBENLUFT
CHIEF RECOVERY OFFICER
FROM:
Deborah L. Harker /s/
Assistant Inspector General for Audit
SUBJECT:
Audit of Air Carrier Worker Support Certifications – Empire
Airlines, Inc.
Attached is our audit report for the Audit of Air Carrier Worker Support
Certification – Empire Airlines, Inc. (Empire Airlines) (OIG-23-022; dated
March 27, 2023). Under a contract monitored by our office, Saggar & Rosenberg,
P.C. (S&R), a certified public accounting firm, performed the audit. The objective of
this audit was to assess the accuracy, completeness, and sufficiency of Empire’s
sworn financial statement or other data used to certify the wages, salaries,
benefits, and other compensation amounts submitted and approved by the
Department of the Treasury (Treasury) for the Air Carrier Payroll Support Program
(PSP1). The scope of this audit covered the time period from April 1, 2019 through
September 30, 2019 and included the certified PSP1 Application, sworn financial
statements, tax returns, and other documentation submitted to Treasury.
In its audit report, S&R found that while Empire Airlines included unallowable
corporate officer compensation in its PSP1 Application, the company did not over-
request PSP1 financial assistance because the actual compensation incurred was
, which exceeded the requested amount by
.
Our contract required that the audit be performed in accordance with generally
accepted government auditing standards. In connection with the contract, we
reviewed S&R’s report and related documentation and inquired of its
representatives. Our review, as differentiated from an audit performed in
accordance with generally accepted government auditing standards, was not
intended to enable us to express an opinion on Empire Airlines’ compliance with
Treasury’s PSP1 policies and procedures. S&R is responsible for the attached
auditor’s report and the conclusions expressed therein. Our review found no
instances in which S&R did not comply, in all material respects, with generally
accepted government auditing standards.
We appreciate the courtesies and cooperation provided to S&R and our staff during
the audit. If you have any questions or require further information, please contact
me at (202) 486-1420, or a member of your staff may contact Lisa DeAngelis,
Deputy Assistant Inspector General for Audit, at (202) 487-8371.
Attachment
cc:
Jason Morrow, Attorney Advisor, Department of the Treasury
Victoria Collin, Chief Compliance and Finance Officer, Department of the
Treasury
Jeff Davis, Partner, Saggar & Rosenberg, P.C.
Contents
Audit Report
10
Results in Brief ..................................................................................................
Background.....................................................................................................
PSP1 Interim Audit Report............................................................... 5
... 3
. 2
Empire Airlines, Inc........................................................................
Audit Results.....................................................................................................
Empire Airlines Complied with PSP1 Application Requirements............................
. 7
. 6
. 6
Appendix 1: Objective, Scope, and Methodology ..................................................
Appendix 2: Empire Airlines Management Response..............................................14
Appendix 3: Report Distribution..........................................................................15
Abbreviations
CARES Act
Coronavirus Aid, Relief, and Economic Security Act
COVID-19
Coronavirus Disease 2019
DOT
Department of Transportation
Empire Airlines
Empire Airlines, Inc.
GAO
Government Accountability Office
Guidelines
Guidelines and Application Procedures for Payroll Support to
Air Carriers and Contractors
IRS
Internal Revenue Service
OIG
Treasury Office of Inspector General
PSP1
Payroll Support Program, CARES Act
S&R
Saggar & Rosenberg, P.C.
SOC 1
System and Organizational Controls
Treasury
Department of the Treasury
This Page Intentionally Left Blank
March 27, 2023
Jacob Leibenluft
Chief Recovery Officer
Department of the Treasury
This report presents the results of our audit of Empire Airlines
Inc.’s (Empire Airlines) certifications made to the Department of the
Treasury (Treasury) as part of its participation in the Air Carrier
Payroll Support Program (PSP1). This audit was mandated by Title
IV, Subtitle B, Air Carrier Worker Support, of the Coronavirus Aid,
Relief, and Economic Security Act (CARES Act).1 Under the CARES
Act, Treasury was to provide $32 billion in financial assistance to
passenger air carriers, cargo air carriers, and certain contractors to
be exclusively used for the continuation of payment of employee
wages, salaries, and benefits, in response to the economic impact
of the Coronavirus Disease 2019 (COVID-19).2 Furthermore, the
Treasury Office of Inspector General (OIG) is required to audit
certifications made by passenger and cargo air carriers that do not
report salaries and benefits to the Department of Transportation
(DOT) (hereinafter referred to as non-241 air carriers)3 and
contractors.
Under a contract with OIG, Saggar & Rosenberg P.C. (S&R)
conducted this audit. Our audit objective was to assess the
accuracy, completeness, and sufficiency of Empire Airlines’ sworn
financial statement or other data used to certify the wages,
salaries, benefits, and other compensation amounts submitted and
approved by Treasury for PSP1. The scope of our audit covered the
time period from April 1, 2019 through September 30, 2019 and
1 P.L. 116-136 (March 27, 2020).
2 The financial assistance provided under the CARES Act was split between Passenger Air Carriers
($25 billion), Cargo Air Carriers ($4 billion), and Contractors ($3 billion).
3 Passenger and cargo air carriers that are not required to report salaries and wages to DOT under 14
CFR, Part 241, “Uniform System of Accounts and R
eports for Large Certificated Air Carriers”.
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
1
included the certified PSP1 Application, sworn financial
statements, tax returns, and other documentation submitted to
Treasury on April 3, 2020.4
To accomplish the objective, we reviewed applicable laws and
regulations; and Treasury’s policies and procedures, including but
not limited to, the Title IV, Subtitle B, Air Carrier Worker Support of
the CARES Act, Guidelines and Application Procedures for Payroll
Support to Air Carriers and Contractors (Guidelines), PSP1
Agreement, and Frequently Asked Questions: Application
Procedures for Payroll Support to Air Carriers and Contractors. We
interviewed key personnel from Empire Airlines, Treasury, and
contracted consultants engaged by Treasury to evaluate certified
company applications. We conducted our fieldwork from August
2021 through February 2022. Appendix 1 contains a more detailed
description of our objective, scope, and methodology.
Results in Brief
In brief, S&R found that Empire Airlines, a cargo air carrier,
reported correct information for each of the four sections reviewed
on their PSP1 Application.5 These sections are: (1) Applicant
Information, (2) Applicant Type, (3) Awardable Amounts, and (4)
Certification. For the Awardable Amounts section, we found that
although Empire Airlines included unallowable corporate officer
compensation, the total actual compensation incurred was
, between April 1, 2019 and September 30, 2019,
exceeding the amount certified to Treasury by
. As a
result, Empire Airlines did not over-request PSP1 financial
assistance. We compared information provided in each section of
the PSP1 Application to supporting documentation including air
carrier certificates, general ledger data, sworn financial statements,
tax returns, executive-level business charts, payroll registers, and
third-party benefit invoices.
4 Empire Airlines submitted the PSP1 Application and related support documentation on April 3, 2020.
5 The PSP1 Application is comprised of eight sections. Four sections - Financial Institution Information,
Employment Levels, Taxpayer Protection, and Additional Information, were not subject to audit
procedures. Details regarding the sections not reviewed can be found in appendix 1.
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
2
As part of our reporting process, we provided Empire Airlines
management an opportunity to comment on a draft of this report.
In a written response, Empire Airlines management stated that it
agreed in all material respects with the results of the audit.
Management further stated that prior to the application submission,
Empire Airlines officials attempted to obtain clarification from
Treasury on the definition of “officer” but were repeatedly referred
to the instructions with no additional guidance. Therefore, Empire
Airlines officials decided that the best approach was to request less
than the amount it was entitled to, in case later clarification
widened the number of ineligible staff members. Empire Airlines
management’s response, in its entirety, is included as appendix 2
of this report.
In an oral response, Treasury management stated the draft report
describes work performed by OIG’s contractor to determine
whether the requested awardable amounts complied with
Treasury’s program requirements. The draft report notes the
extensive fieldwork conducted for this review between
August 2021 and February 2022, including interviewing Empire
Airlines’ management and reviewing a wide range of the
company’s financial records and corporate documents. In relation
to Empire Airlines, Treasury management noted that OIG’s
contractor found no amounts were overpaid. Treasury management
appreciates the OIG’s work on this engagement and looks forward
to working with the OIG to protect the integrity of the PSP and
CARES Act programs.
Background
Title IV, Subtitle B, of the CARES Act, Air Carrier Worker Support,
requires Treasury to provide financial assistance to air carriers and
contractors that must exclusively be used for the continuation of
payments of employees’ wages, salaries, and benefits. Financial
assistance is to be provided to:
(1) passenger air carriers, in an aggregate amount up to
$25 billion;
(2) cargo air carriers, in the aggregate amount up to $4 billion;
and
(3) contractors, in an aggregate amount up to $3 billion.
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
3
According to the CARES Act, Treasury is required to provide
financial assistance to air carriers that report salaries and benefits
to the DOT (referred to as 241 carriers),6 in an amount equal to the
salaries and benefits reported to DOT for the period April 1, 2019
through September 30, 2019. For air carriers that do not report
such data to DOT (referred to as non-241 carriers), and
contractors, financial assistance is required to be in an amount that
the air carrier or contractor certifies using sworn financial
statements or other appropriate data as the amount of wages,
salaries, benefits, and other compensation paid to employees
during the period of April 1, 2019 through September 30, 2019.
The amounts submitted on the application to Treasury were
considered sworn financial statements. To be eligible for payments,
air carriers and contractors had to enter into agreements with
Treasury certifying that they meet certain required assurances,
terms, and conditions.
On March 30, 2020, Treasury posted on its website the
Guidelines, which included the PSP1 Application. The PSP1
Application is comprised of eight sections:
1. Applicant Information ─ (1) applicant name; (2) taxpayer
identification number and address; and (3) contact person’s
name, title, phone number, and email address.
2. Applicant Type ─ selection of applicant type whether it is
passenger air carrier, cargo air carrier, or contractor.
Additionally, if the applicant is a contractor, this section would
identify the contractor’s service functions and the name of the
air carrier or airport to which services are provided. Finally, this
section includes affiliate and parent company information.
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
6 14 CFR, Part 241 “Uniform System of Accounts and Reports for Large Certificated Air Carriers”
defines “Air carrier, large certificated” as an air carrier holding a certificate issued under 49 U.S.C
41102, as amended, that: (1) operates aircraft designed to have a maximum passenger capacity of
more than 18,000 pounds; or (2) conducts operations where one or both terminals of a flight stage
are outside the 50 states of the United States, the District of Columbia, the Commonwealth of
Puerto Rico and the U.S. Virgin Islands. These air carriers are required to report financial information
to DOT. Empire Airlines is not a Large Certificated Air Carrier.
4
3. Financial Institution Information ─ (1) the applicant’s banking
account number and routing number; and (2) the financial
institution’s name, address, and telephone number.
4. Employment Levels ─ applicant’s average number of employees
for 2019 and involuntary reductions after March 1, 2020.
5. Awardable Amounts ─ applicant’s sworn financial statement
consisting of salaries, wages, benefits, and other compensation
for the period April 1, 2019 through September 30, 2019.
6. Taxpayer Protection ─ a table that outlines in detail the
proposed financial instrument to be issued to the Treasury.
7. Additional Information ─ applicant’s verification of submitting its
Internal Revenue Service (IRS) Form 941 – Employer’s Quarterly
Federal Tax Return7 covering the period April 1, 2019 through
September 30, 2019 along with the PSP1 Application submitted
to Treasury.
8. Certification ─ names, titles, and signatures of two certifying
officials8 and the applicant name and application submission
date.
On April 18, 2020, Treasury published a sample PSP1 Agreement
on its website, which provided definitions, terms, and conditions
for participation in PSP1, and required applicants to submit
completed applications by April 27, 2020. After Treasury reviewed
and approved an application, both parties were required to sign the
PSP1 Agreement.
PSP1 Interim Audit Report
In a prior audit report,9 OIG identified two recurring issues affecting
the payment amounts administered to all PSP1 recipients for non-
7 IRS Form 941 is a tax form that businesses file quarterly to report income taxes, Social Security
taxes, and Medicare taxes they withheld from employee paychecks.
8 The certifying officials attested under penalty of perjury that the information and certifications provided
in the application and it attachments are true and correct.
9 OIG-21-025, Interim Audit Update – Air Carrier and Contractor Certifications for Payroll Support
Program (Interim Audit), March 31, 2021.
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
5
241 air carriers and contractors. Specifically, employer-side payroll
taxes and corporate officer compensation were included in the
awardable amounts for some recipients. Treasury management
acknowledged that the recipients audited included unallowable
employer-side payroll taxes or corporate officer compensation in
their calculation of the “awardable amount” on their PSP1
applications and agreed to (1) review payments issued under PSP1
to ensure awarded amounts are allowable per the CARES Act and
Treasury guidance; and (2) remedy the incorrect amounts awarded
under PSP1.
Empire Airlines, Inc.
Headquartered in Hayden, Idaho, Empire Airlines is a cargo air
carrier operating a fleet of aircraft throughout the western United
States. Empire Airlines has been in business since 1977.
Empire Airlines submitted its PSP1 Application requesting
for salaries and wages, and
for benefits,
totaling $14,467,146 on April 3, 2020, all of which was awarded
by Treasury. Treasury’s disbursements to Empire Airlines were as
follows:
• July 7, 2020 - $7,233,573.00
• August 6, 2020 - $3,616,786.50
• September 4, 2020 - $3,616,786.50
Audit Results
Empire Airlines reported correct information for each of the four
sections reviewed on their PSP1 Application. These sections are:
(1) Applicant Information, (2) Applicant Type, (3) Awardable
Amounts, and (4) Certification. We compared information provided
in each section of the PSP1 Application to supporting
documentation including air carrier certificates, general ledger data,
company sworn financial statements, tax returns, executive-level
business charts, payroll registers, and third-party benefit invoices.
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
6
Empire Airlines Complied with PSP1 Application
Requirements
Empire Airlines was compliant with requirements of the PSP1
Application guidance. Although Empire included unallowable
corporate officer compensation in its PSP1 Application, the
company did not over-request PSP1 financial assistance because
the actual compensation incurred exceeded the amount requested.
We reviewed the payroll register data from April 1, 2019 through
September 30, 2019 and compiled salaries, wages, and benefits
paid by Empire Airlines. Empire Airlines actual expenses for salaries
2019, which included
and wages was
from April 2019 through September
paid to its four corporate officers.
When decreasing the amount by the unallowable corporate officer
salaries and wages, the net allowable salaries and wages amount is
, which is
higher than the cumulative
application amount of
derived from the Quarter 2 and
Quarter 3 2019 Employer’s Quarterly Federal Tax Return filings
with the IRS, as illustrated in Table 1 below.
Table 1. Awardable Amount Comparison for Salaries and Wages
Salaries and
Wages
Actual Allowable
Variance
Requested
Salaries and Wages
Month
April 2019
May 2019
June 2019
July 2019
August 2019
September 2019
TOTAL
Source: S&R Calculation of Eligible Compensation
Empire Airlines used benefit expense amounts from its accounting
system to prepare the PSP1 Application. We reviewed the benefit
invoice data from April 1, 2019 through September 30, 2019 and
found that Empire Airlines incurred
in benefits which
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
7
included
unallowable benefits paid on behalf of its four
corporate officers. When deducting the unallowable corporate
officer benefits the net allowable benefits are
, which
is
more than the requested amount of
, as
illustrated in Table 2 below.
Benefits
Requested
Actual Allowable
Benefit Costs
Variance
Month
April 2019
May 2019
June 2019
July 2019
August 2019
September 2019
TOTAL
Source: S&R Calculation of Eligible Compensation
Table 2. Awardable Amount Comparison for Benefits
Empire Airlines management considered two options for reporting
salaries and wages payroll expense amount on the PSP1
Application:
(1) use payroll expense amounts from the Empire Airlines’
accounting system, which is prepared on an accrual basis, or
(2) use amounts prepared as part of the Quarter 2 and
Quarter 3 2019 Employer’s Quarterly Federal Tax Return filings
with the IRS.
Management stated that it was concerned with the ambiguity of
the PSP1 Application instructions, specifically as it related to
corporate officer compensation, and elected to emphasize
conservatism by populating the PSP1 Application with amounts
from the Quarter 2 and Quarter 3 2019 Employer’s Quarterly
Federal Tax Return filings, as this amount was approximately
$1.5 million less than accrued payroll expenses.
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
8
* * * * * *
We appreciate the courtesies and cooperation provided to our staff
during the audit. A distribution list for this report is provided as
appendix 3.
Saggar & Rosenberg, P.C. /s/
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
9
Appendix 1: Objective, Scope, and Methodology
Our objective was to assess the accuracy, completeness, and
sufficiency of Empire Airlines, Inc.’s (Empire Airlines) sworn
financial statement or other data used to certify the wages,
salaries, benefits, and other compensation amounts submitted and
approved by the Department of the Treasury (Treasury).
The scope of our audit covered the time period from April 1, 2019
through September 30, 2019 and included the certified Payroll
Support Program (PSP1) Application, sworn financial statements,
tax returns, and other documentation submitted to Treasury on
April 3, 2020.10
To accomplish this objective, Saggar & Rosenberg, P.C. (S&R)
performed the following activities during audit fieldwork conducted
remotely, due to the Coronavirus Disease 2019 (COVID-19)
pandemic from August 2021 through February 2022:
•
Reviewed applicable Federal laws, regulations, and guidance,
including:
o Title IV, Subtitle B, Air Carrier Worker Support, of the
Coronavirus Aid, Relief, and Economic Security Act
(CARES Act);11 and
o 14 CFR, Part 241,12 Uniform System of Accounts and
Reports for Large Certificated Air Carriers, amended
August 12, 2022.
•
Reviewed Treasury’s policies, procedures, and guidance related
to PSP1:
o Guidelines and Application Procedures for Payroll Support
to Air Carriers and Contractors, (Guidelines), which
included the PSP1 Application, March 30, 2020;
10 Empire Airlines submitted the PSP1 Application and related support documentation on April 3, 2020.
11 P.L. 116-136 (March 27, 2020).
12 14 CFR, Part 241 “Uniform System of Accounts and Reports for Large Certificated Air Carriers”
defines “Air carrier, large certificated” as an air carrier holding a certificate issued under 49 U.S.C
41102, as amended, that: (1) operates aircraft designed to have a maximum passenger capacity of
more than 18,000 pounds; or (2) conducts operations where one or both terminals of a flight stage
are outside the 50 states of the United States, the District of Columbia, the Commonwealth of
Puerto Rico and the U.S. Virgin Islands. These air carriers are required to report financial information
to DOT. Empire Airlines is not a Large Certificated Air Carrier.
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
10
Appendix 1: Objective, Scope, and Methodology
o PSP1 Agreement;
o Question and Answer: Payroll Support to Air Carriers and
Contractors, (April 2, 2020, April 3, 2020, and April 20,
2020 versions); and
o Frequently Asked Questions: Application Procedures for
Payroll Support to Air Carriers and Contractors,
April 3, 2020.
•
Performed 100 percent testing for four of the eight sections of
the PSP1 Application, specifically, the Applicant Information,
Applicant Type, Awardable Amounts, and Certification sections.
The other four sections were not reviewed because the
Taxpayer Protection section generally applied to 241 air
carriers, with exceptions; the Employment Levels, Financial
Institution Information, and Additional Information sections had
no impact on Treasury’s determination of recipients’ award
amounts.
•
Interviewed key Treasury personnel and contracted consultants
engaged by Treasury to aid in its evaluation of the air carriers’
and the contractors’ certified applications and other data.
•
Interviewed Empire Airlines representatives responsible for the
completion and submission of the sworn financial statements.
The amounts submitted in the Awardable Amounts section of
the PSP1 Application were considered sworn financial
statements.
•
Reviewed sworn financial statements and documents to support
the requested payroll support amount. The documentation
included general ledger data, company pay registers, benefit
invoices, Internal Revenue Service (IRS) Form 941 - Employer’s
Quarterly Federal Tax Return, 13 filings, and organizational
hierarchy information.
•
Reviewed Government Accountability Office’s (GAO) Standards
for Internal Control in the Federal Government14 to identify the
components of internal control that are significant to the audit
objective. Understanding internal control within the context of
an entity’s internal control framework can help auditors
13 IRS Form 941 is a tax form that businesses file quarterly to report income taxes, Social Security
taxes, and Medicare taxes they withheld from employee paychecks.
14 GAO-14-704G (September 2014).
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
11
Appendix 1: Objective, Scope, and Methodology
determine whether internal control deficiencies exist. We
concluded that one of the five internal control components,
Control Activities, as related to Empire Airlines’ payroll system,
was significant to the audit objective.15 This component states
that control activities are the actions management establishes
through policies and procedures to achieve objectives and
respond to risks in the internal control system, which includes
the entity’s information system. To assess the controls over
Empire Airlines’ payroll system, we reviewed a System and
Organizational Controls 1 (SOC 1)16 and interviewed Empire
Airlines’ management responsible for generating and using the
data. Additional details regarding our assessment of the
reliability of the data is reported in the section below.
•
Reviewed GAO’s Assessing Data Reliability17 guidance, which
states that a data reliability determination does not involve
attesting to the overall reliability of the data or database. For
this audit, the audit team has only determined the reliability of
the specific data sources needed to support the findings,
conclusions, or recommendations in the context of the audit
objective. Empire Airlines personnel prepared the PSP1
Application using “Wages, tips, and other compensation”
amounts from the Employer’s Quarterly Federal Tax Return from
April 2019 through September 2019, which included
information supported by Empire Airlines’ payroll and
accounting systems. We compared payroll details generated
from payroll registers at the individual employee level, as well as
third-party vendor benefit invoices from April 2019 through
September 2019 to the amounts presented in the Awardable
Amounts section of the PSP1 Application.
To assess data reliability of these sources, we reviewed the
SOC 1 and interviewed Empire Airlines’ management
responsible for generating and using the data. Based on our
assessment, we determined that the data was sufficiently
reliable to support the findings and conclusions to answer the
objective of this audit.
15 The five components of internal control are Control Environment, Risk Assessment, Control
Activities, Information and Communication, and Monitoring.
16 SOC 1 report addresses a company’s internal control over financial reporting, which pertains to the
application of checks-and-limits. Essentially, it is the audit of a third-party vendor’s accounting and
financial controls.
17 GAO-20-283G (December 2019).
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
12
Appendix 1: Objective, Scope, and Methodology
We conducted this performance audit in accordance with generally
accepted government auditing standards. Those standards require
that we plan and perform the audit to obtain sufficient, appropriate
evidence to provide a reasonable basis for our findings and
conclusions based on our audit objective. We believe that the
evidence obtained provides a reasonable basis for our findings and
conclusions based on our audit objective.
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
13
Appendix 2: Empire Airlines Management Response
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
14
Appendix 3: Report Distribution
Department of the Treasury
Treasury Secretary
Deputy Secretary
Treasury Audit Liaison
Office of Strategic Planning and Performance Improvement
Office of the Deputy Chief Financial Officer, Risk and Control
Group
Empire Airlines, Inc.
Director of Finance
Office of Management and Budget
OIG Budget Examiner
United States Senate
Committee on Homeland Security and Governmental Affairs
Committee on Finance
Committee on Banking, Housing, and Urban Affairs
Committee on Commerce, Science, and Transportation
Committee on Appropriations
Committee on the Budget
United States House of Representatives
Committee on Oversight and Reform
Committee on Financial Services
Committee on the Budget
Committee on Transportation and Infrastructure
Audit of Air Carrier Worker Support Certifications - Empire Airlines, Inc.
(OIG-23-022)
15
This Page Intentionally Left Blank
REPORT WASTE, FRAUD, AND ABUSE
Submit a complaint regarding Treasury OIG Treasury Programs and Operations
using our online form: https://oig.treasury.gov/report-fraud-waste-and-abuse
TREASURY OIG WEBSITE
Access Treasury OIG reports and other information online: https://oig.treasury.gov/