Audit of Air Carrier Worker Support Certifications — Freight Runners Express, Inc. (OIG-24-039)
- Issuer
- Office of Inspector General
- Document type
- Memorandum
- Date
- 2024-09-26
Summary
Audit Report OIG-24-039, dated September 26, 2024, from the Department of the Treasury Office of Inspector General, with a transmittal memorandum from the Assistant Inspector General for Audit to Treasury's Chief Program Officer. The audit, performed under contract by Saggar & Rosenberg, P.C., examined Freight Runners Express, Inc.'s certifications for the Air Carrier Payroll Support Program (PSP1) under the CARES Act. The report states that the cargo air carrier incurred $2,768,399 of eligible compensation between April 1, 2019, and September 30, 2019, exceeding the amount certified by $708, and that it did not over-request assistance. It lists a PSP1 Application of $2,767,691 submitted April 3, 2020, and five disbursements beginning May 11, 2020. Appendices include management responses and the report distribution list.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
Full text
Audit Report
OIG-24-039
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF
PROGRAMS
Audit of Air Carrier Worker Support
Certifications - Freight Runners Express, Inc.
September 26, 2024
Office of Inspector General
Department of the Treasury
This Page Intentionally Left Blank
September 26, 2024
MEMORANDUM FOR JESSICA MILANO
CHIEF PROGRAM OFFICER
FROM: Deborah L. Harker /s/
Assistant Inspector General for Audit
SUBJECT: Audit of Air Carrier Worker Support Certifications – Freight
Runners Express, Inc.
Attached is our audit report for the Audit of Air Carrier Worker Support Certifications –
Freight Runners Express, Inc. (Freight Runners Express) (OIG-24-039; dated
September 26, 2024). Under a contract monitored by our office, Saggar & Rosenberg,
P.C. (S&R), a certified independent public accounting firm, performed the audit. The
objective of this audit was to assess the accuracy, completeness, and sufficiency of
Freight Runners Express 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). 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 The
scope of this audit covered the period from April 1, 2019 through
September 30, 2019, and included the certified PSP1 Application, sworn financial
statement, tax returns, and other documentation submitted to Treasury.
In its audit report, S&R found that Freight Runners Express, a cargo air carrier,
incurred $2,768,399 of eligible PSP1 compensation between April 1, 2019, and
September 30, 2019, which exceeded the amount certified to Treasury on the PSP1
Application by $708. As a result, Freight Runners Express did not over-request PSP1
financial assistance.
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
1
P.L. 116–136 (March 27, 2020).
opinion on Freight Runners Express 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: Gregory Till, Chief Operating Officer, Office of Capital Access, Department of
the Treasury
Danielle Christensen, Deputy Chief Program Officer, Office of Capital Access,
Department of the Treasury
Jason Morrow, Senior Counsel, Department of the Treasury
Jeff Davis, Partner, Saggar & Rosenberg, P.C.
Contents
Audit Report
Results in Brief ...................................................................................................2
Background ........................................................................................................3
PSP1 Interim Audit Report ...............................................................5
Freight Runners Express, Inc............................................................6
Audit Results......................................................................................................6
Freight Runners Express Complied with PSP1 Application Requirements ...............6
Appendices
Appendix 1: Objective, Scope, and Methodology ....................................................9
Appendix 2: Freight Runners Express Management Response.................................13
Appendix 3: Treasury Management Response ......................................................14
Appendix 4: Report Distribution ..........................................................................16
Abbreviations
CARES Act Coronavirus Aid, Relief, and Economic Security Act
COVID-19 Coronavirus Disease 2019
DOT Department of Transportation
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.
Treasury Department of the Treasury
i
This Page Intentionally Left Blank
September 26, 2024
Jessica Milano
Chief Program Officer
Department of the Treasury
This report presents the results of our audit of Freight Runners
Express, Inc.’s (Freight Runners Express) 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 Freight Runners
Express’ 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 included the certified PSP1 Application,
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 Reports for Large Certificated Air Carriers”.
Audit of Air Carrier Worker Support Certifications - Freight Runners
Express, Inc. (OIG-24-039) 1
sworn financial statement, 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 Freight Runners Express, Treasury,
and contracted consultants engaged by Treasury to evaluate
certified company applications. We conducted our fieldwork from
August 2023 through December 2023. Appendix 1 contains a
more detailed description of our objective, scope, and
methodology.
Results in Brief
In brief, S&R found that Freight Runners Express, a cargo air
carrier, reported correct information for each of the four sections
reviewed on 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 Freight Runners Express incurred $2,768,399 of eligible PSP1
compensation between April 1, 2019, and September 30, 2019,
which exceeded the amount certified to Treasury on the PSP1
Application by $708. As a result, Freight Runners Express did not
over-request PSP1 financial assistance. We compared information
provided in each section of the PSP1 Application to supporting
documentation including air carrier certificate, general ledger data,
sworn financial statement, tax returns, executive-level business
charts, payroll registers, and third-party benefit invoices.
As part of our reporting process, we provided Freight Runners
Express management with an opportunity to comment on a draft of
4
Freight Runners Express submitted the PSP1 Application and related supporting 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 - Freight Runners
Express, Inc. (OIG-24-039) 2
this report. In a written response, Freight Runners Express
management acknowledged the audit report and stated that they
agree with the reported results. Freight Runners Express
management’s response, in its entirety, is included as appendix 2
of this report.
In a written response, Treasury management stated the draft report
describes work performed by OIG’s contractor to determine
whether the recipient’s requested awardable amount complied with
Treasury’s program requirements. The draft report notes the
extensive fieldwork conducted for this review between
August 2023 and December 2023, including interviewing Freight
Runners Express’ management and reviewing a wide range of the
company’s financial records and corporate documents. In relation
to Freight Runners Express, 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
other recovery programs. Treasury management’s response, in its
entirety, is included as appendix 3 of this report.
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 an aggregate amount up to $4 billion;
and
(3) contractors, in an aggregate amount up to $3 billion.
According to the CARES Act, Treasury is required to provide
financial assistance to air carriers that report salaries and benefits
Audit of Air Carrier Worker Support Certifications - Freight Runners
Express, Inc. (OIG-24-039) 3
to the DOT (referred to as 241 air 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 air
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.
3. Financial Institution Information ─ (1) the applicant’s account
number and routing number; and (2) the financial institution’s
name, address, and telephone number.
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. Freight Runners Express is not a Large Certificated Air Carrier.
Audit of Air Carrier Worker Support Certifications - Freight Runners
Express, Inc. (OIG-24-039) 4
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 Return, 7 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
officials 8 and the applicant’s 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 systemic issues affecting
the payment amounts administered to all PSP1 recipients for
non-241 air carriers and contractors. Specifically, some of the
recipients audited included unallowable employer-side payroll taxes
and/or corporate officer compensation in their calculation of the
awardable amounts on their PSP1 applications. Treasury
management acknowledged these issues and agreed to (1) review
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 employees’ paychecks.
8
The certifying officials attested under penalty of perjury that the information and certifications
provided in the application and its 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 - Freight Runners
Express, Inc. (OIG-24-039) 5
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.
Freight Runners Express, Inc.
Headquartered in Milwaukee, Wisconsin, Freight Runners Express is
a cargo air carrier that offers both scheduled and on-demand cargo
flights in the United States, Canada, Mexico, and the Caribbean.
Freight Runners Express submitted its PSP1 Application totaling
$2,767,691 on April 3, 2020, all of which was awarded by
Treasury. Disbursements to Freight Runners Express were as
follows:
• May 11, 2020: $922,563
• June 2, 2020: $461,282
• July 1, 2020: $461,282
• August 3, 2020: $461,282
• September 1, 2020: $461,282
Audit Results
We found that Freight Runners Express reported correct
information for all four sections reviewed on its 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 general ledger data, company
sworn financial statement, IRS Form 941, executive-level business
charts, payroll registers, and third-party benefit invoices.
Freight Runners Express Complied with PSP1 Application
Requirements
Freight Runners Express complied with PSP1 Application
requirements since the amount requested did not include
Audit of Air Carrier Worker Support Certifications - Freight Runners
Express, Inc. (OIG-24-039) 6
unallowable expenses. For salaries and wages, we found that
Freight Runners Express incurred in eligible
compensation from April 2019 through September 2019. This
amount was less than the requested amount of on the
PSP1 Application, resulting in a overstatement. For
benefits, we found that Freight Runners Express incurred
in eligible employer contributed expenses from
April 2019 through September 2019. This amount exceeded the
requested amount of on the PSP1 Application, resulting
in a understatement. Freight Runners Express management
stated that data compilation errors for salaries, wages, and benefits
stemmed from unintentional oversight during the application
process.
In aggregate, Freight Runners Express incurred $2,768,399 of
eligible PSP1 compensation which exceeded its PSP1 Application
by $708, as illustrated in Table 1. As such, Freight Runners
Express did not over-request PSP1 financial assistance.
Table 1: Awardable Amount Comparison
Requested Re-Calculated
Month Amount Amount Variance
April 2019
May 2019
June 2019
July 2019
August 2019
September 2019
TOTAL $2,767,691 $2,768,399 $708
Source: S&R Calculation of Awardable Amounts
******
Audit of Air Carrier Worker Support Certifications - Freight Runners
Express, Inc. (OIG-24-039) 7
We appreciate the courtesies and cooperation provided to our staff
during the audit. A distribution list for this report is provided as
appendix 4.
Saggar & Rosenberg, P.C. /s/
Audit of Air Carrier Worker Support Certifications - Freight Runners
Express, Inc. (OIG-24-039) 8
Appendix 1: Objective, Scope, and Methodology
Our objective was to assess the accuracy, completeness, and
sufficiency of Freight Runners Express, Inc.’s (Freight Runners
Express) 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 period from April 1, 2019
through September 30, 2019, and included the certified Payroll
Support Program (PSP1) Application, sworn financial statement,
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 from August 2023 through December 2023:
• Reviewed applicable Federal laws and regulations, 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
December 28, 2023.
• 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
Freight Runners Express 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 Department of Transportation. Freight Runners Express is not a Large Certificated Air Carrier.
Audit of Air Carrier Worker Support Certifications - Freight Runners
Express, Inc. (OIG-24-039) 9
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 consultant
personnel engaged by Treasury to aid in its evaluation of the air
carriers’ and the contractors’ certified applications and other
data.
• Interviewed Freight Runners Express representatives responsible
for the completion and submission of the sworn financial
statement in the Awardable Amounts section of the PSP1
Application.
• Reviewed sworn financial statement 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 and organizational hierarchy
information.
• Reviewed Government Accountability Office’s (GAO) Standards
for Internal Control in the Federal Government 14 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
determine whether internal control deficiencies exist. We
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 employees’ paychecks.
14
GAO-14-704G (September 2014).
Audit of Air Carrier Worker Support Certifications - Freight Runners
Express, Inc. (OIG-24-039) 10
Appendix 1: Objective, Scope, and Methodology
concluded that one of the five internal control components,
Control Activities, as related to Freight Runners Express’ 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 Freight Runners Express’ payroll
system, we reviewed a Data Supplier Questionnaire, 16 and
interviewed Freight Runners Express’ 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 Reliability 17 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. Freight Runners Express prepared the PSP1
Application using gross pay, less non-taxable employee-paid
medical contributions and per diem reimbursements, from
April 2019 through September 2019, which included
information developed from Freight Runners Express’ payroll
system. We compared 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 this source, we reviewed the Data
Supplier Questionnaire for the payroll system and interviewed
Freight Runners Express management responsible for generating
and using the data. Based on our assessment, we determined
that the data were sufficiently reliable to support the findings
and conclusions to answer the objective of this audit.
15
The five components in GAO’s Standards for Internal Control in the Federal Government are Control
Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring.
16
A Data Reliability Assessment is completed to assess the reliability of data originating from a system
to determine if it is reliable for the purposes of the audit. The Data Supplier Questionnaire would be
one of the tools used during the Data Reliability Assessment.
17
GAO-20-283G (December 2019).
Audit of Air Carrier Worker Support Certifications - Freight Runners
Express, Inc. (OIG-24-039) 11
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 - Freight Runners
Express, Inc. (OIG-24-039) 12
Appendix 3: Treasury Management Response
Audit of Air Carrier Worker Support Certifications - Freight Runners
Express, Inc. (OIG-24-039) 14
Audit of Air Carrier Worker Support Certifications - Freight Runners
Express, Inc. (OIG-24-039) 15
Appendix 4: Report Distribution
Department of the Treasury
Deputy Secretary
Treasury Audit Liaison
Office of Strategic Planning and Performance Improvement
Office of the Deputy Chief Financial Officer, Risk and Control
Group
Freight Runners Express, Inc.
Vice President/General Manager
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 Accountability
Committee on Financial Services
Committee on the Budget
Committee on Transportation and Infrastructure
Audit of Air Carrier Worker Support Certifications - Freight Runners
Express, Inc. (OIG-24-039) 16
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/
File and source
- File
- OIG-24-039-coronavirus-disease-2019-pandemic-relief-programs-audit-of-air-carrier.pdf
- Size
- 1,146,205 bytes
- SHA-256
- 1d12ae8149debcfea169b5d16069ac68ffcfa9692cabf2280d21efc0acfab2ce
- Original
- oig.treasury.gov