Audit Report - Oig 26 025 Audit Of Air Carrier Worker Support Certifications Ibc Airways Inc
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Audit Report OIG-26-025 of the Office of Inspector General, Department of the Treasury, dated March 13, 2026, titled Audit of Air Carrier Worker Support Certifications – IBC Airways, Inc. It is addressed to Jeffrey Stout, Acting Chief Program Officer. The Results in Brief states that IBC Airways, a cargo air carrier, reported correct information for five of the six sections reviewed on its PSP1 Application, but incorrectly reported information in the Awardable Amounts section by including unallowable employer-contribution portion of benefits to its corporate officers. The report recommends that Treasury seek reimbursement of the overpayment, and states that Treasury management concurred with the recommendation.
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SENSITIVE BUT
UNCLASSIFIED
(SBU)
asu ry
T r e
U.S.
SBU Cover Sheet
For further information, refer to the
Treasury Security Manual (TD P 15-71) at
http://intranet.treas.gov/security/
TD F 15-05.11 (3/07)
Audit Report
OIG-26-025
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF
PROGRAMS
Audit of Air Carrier Worker Support
Certifications – IBC Airways, Inc.
March 13, 2026
Office of Inspector General
Department of the Treasury
This Page Intentionally Left Blank
Contents
Audit Report
Results in Brief ...................................................................................................2
Background ........................................................................................................3
PSP1 Interim Audit Report ...............................................................5
IBC Airways, Inc. ...........................................................................6
Audit Results......................................................................................................7
Finding Inaccurate Compilation of the PSP1 Application Awardable Amount .....7
Recommendation............................................................................8
Appendices
Appendix 1: Objective, Scope, and Methodology .................................................. 10
Appendix 2: Schedule of Monetary Benefits ......................................................... 14
Appendix 3: IBC Airways Management Response ................................................. 15
Appendix 4: Treasury Management Response ...................................................... 16
Appendix 5: Major Contributors to This Report ..................................................... 19
Appendix 6: Report Distribution .......................................................................... 20
Abbreviations
CARES Act Coronavirus Aid, Relief, and Economic Security Act
DOT Department of Transportation
Guidelines Guidelines and Application Procedures for Payroll Support to Air
Carriers and Contractors under Division A, Title IV, Subtitle B
of the Coronavirus Aid, Relief, and Economic Security Act
IRS Internal Revenue Service
IBC Airways IBC Airways Inc.
OIG Treasury Office of Inspector General
PSP1 Payroll Support Program, CARES Act
PSP2 Payroll Support Program Extension, Consolidated Appropriations
Act, 2021
PSP3 Payroll Support Program 3, American Rescue Plan Act of 2021
SOC 1 System and Organizational Controls
Treasury Department of the Treasury
i
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March 13, 2026
Jeffrey Stout
Acting Chief Program Officer
Department of the Treasury
This report presents the results of our audit of IBC Airways, Inc.’s
(IBC Airways) certification 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. 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.
Our audit objective was to assess the accuracy, completeness, and
sufficiency of IBC Airways’ 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 period from
April 1, 2019, through September 30, 2019, and included the
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 Carriers Worker Support Certifications –
IBC Airways, Inc. (OIG-26-025) 1
certified PSP1 Application, sworn financial statement, tax returns,
and other documentation submitted to Treasury on April 3, 2020. 4
To accomplish the objective, we reviewed applicable laws,
regulations, and Treasury’s policies and procedures, including but
not limited to, Title IV, Subtitle B, Air Carrier Worker Support of the
CARES Act; Guidelines and Application Procedures for Payroll
Support to Air Carriers and Contractors under Division A, Title IV,
Subtitle B of the Coronavirus Aid, Relief, and Economic Security
Act (Guidelines); PSP1 Agreement; and Frequently Asked
Questions: Application Procedures for Payroll Support to Air
Carriers and Contractors. We interviewed key personnel from IBC
Airways, Treasury, and contracted consultants engaged by
Treasury to evaluate certified company applications. We conducted
our fieldwork from October 2020 through August 2022.
Appendix 1 contains a more detailed description of our audit
objective, scope, and methodology.
Results in Brief
We found that IBC Airways, a cargo air carrier, reported correct
information for five of the six sections reviewed on its PSP1
Application. 5 These sections are: (1) Applicant Information,
(2) Applicant Type, (3) Financial Institution Information,
(4) Additional Information, and (5) Certification; however, IBC
Airways incorrectly reported information in the Awardable Amounts
section of the PSP1 Application.
IBC Airways included unallowable employer-contribution portion of
benefits to its corporate officers, resulting in $
overpayment. Treasury disbursed PSP1 funds to cargo air carriers
at 100 percent of the requested amount. As a result, we
questioned the costs totaling $ and recommend that
Treasury seek reimbursement of the overpayment. Appendix 2
contains the schedule of monetary benefits.
4
IBC Airways submitted its PSP1 Application and related supporting documentation on April 3, 2020.
5
The PSP1 Application is comprised of eight sections. We did not review two sections because the
Taxpayer Protection section generally does not apply to non-241 air carriers; and the Employment
Levels section had no impact on Treasury’s determination of recipients’ award amounts.
Audit of Air Carriers Worker Support Certifications –
IBC Airways, Inc. (OIG-26-025) 2
As part of our reporting process, we provided IBC management
with an opportunity to comment on a draft of this report. In a
written response, IBC management stated they have reviewed the
report and accepted the results. IBC management’s response, in its
entirety, is included as appendix 3 of this report.
In a written response, Treasury management concurred with the
recommendation and agreed that any overpayments of PSP funds
should be recouped. Treasury stated that it will conduct a review
of the findings, consider any response from the recipient, and seek
recoupment of any amounts that Treasury determines have been
overpaid. Treasury management will need to record an estimated
completion date for these actions in the Joint Audit Management
Enterprise System (JAMES). Management’s planned corrective
actions meet the intent of our recommendations. Treasury
management response, in its entirety, is included as appendix 4 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
to DOT (referred to as 241 air carriers), 6 in an amount equal to the
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
Audit of Air Carriers Worker Support Certifications –
IBC Airways, Inc. (OIG-26-025) 3
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 must 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.
4. Employment Levels – applicant’s average number of
employees for 2019 and number of involuntary reductions
after March 1, 2020.
Puerto Rico, and the U.S. Virgin Islands. These air carriers are required to report financial information
to DOT. IBC Airways is not a large, certificated air carrier.
Audit of Air Carriers Worker Support Certifications –
IBC Airways, Inc. (OIG-26-025) 4
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
payments issued under PSP1 to ensure awarded amounts are
allowable per the CARES Act and Treasury guidance; and
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
Treasury OIG, Interim Audit Update: Air Carrier and Contractor Certifications for Payroll Support
Program (Interim Audit), OIG-21-025 (March 31, 2021).
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(2) remedy the incorrect amounts awarded under PSP1. Based on
our recommendations, in March 2022, Treasury implemented a
PSP1 recertification process whereby recipients had to certify
whether they excluded employer-side payroll taxes and corporate
officer compensation in their calculation of the awardable amounts
on their PSP1 applications. Treasury’s goal was to determine if
overpayments were made to recipients based on inaccurate
information included in PSP1 applications.
Treasury officials told us that if recoupment was necessary for an
applicant’s inclusion of unallowable expenses such as corporate
officer compensation and employer-side payroll taxes in the
application, the recoupment method was dependent on timing. Any
overpayment was first offset against the approved top-off
payment. If an overpayment remained, or the overpayment was
identified after all PSP1 disbursements were made, and the
recipient was entitled to Payroll Support Program Extension
(PSP2) 10 or Payroll Support Program 3 (PSP3) 11 funding, the
overpayment was offset against the PSP2 and/or PSP3 awards
prior to issuance. All remaining PSP1 overpayments not previously
collected where the recipient did not qualify for, or apply for, PSP2
and PSP3 funding, were required to be repaid to Treasury.
IBC Airways, Inc.
Headquartered in Fort Lauderdale, Florida, IBC Airways is a cargo
air carrier that specializes in transportation of hazardous materials
to and from the Caribbean, Latin American, and the United States.
IBC Airways submitted its PSP1 Application requesting
$ on April 3, 2020. The requested amount included two
components of IBC Airways – IBC Airways and IBC Travel. On
June 11, 2020, based on guidance from Treasury, IBC Airways
submitted a revised PSP1 Application, removing the IBC Travel
component. This resulted in a revised requested amount of
10
The Consolidated Appropriations Act, 2021 (P.L. 116–260), enacted on December 27, 2020,
created the Airline Worker Support Extension for passenger air carriers and certain contractors.
Treasury referred to this as Payroll Support Program Extension (PSP2).
11
The American Rescue Plan of 2021 (P.L. 117–2), enacted on March 11, 2021, created the Air
Transportation Payroll Support Program Extension authorizing Treasury to provide additional
assistance to passenger air carriers and contractors that received financial assistance under PSP2.
Treasury referred to this as Payroll Support Program 3 (PSP3).
Audit of Air Carriers Worker Support Certifications –
IBC Airways, Inc. (OIG-26-025) 6
$3,222,391, all of which was awarded by Treasury. Treasury’s
disbursements to IBC Airways were as follows:
• June 17, 2020: $1,611,195.50
• July 7, 2020: $537,065.17
• August 6, 2020: $537,065.17
• September 4, 2020: $537,065.16
Audit Results
IBC Airways reported correct information for five of the six
sections reviewed on the PSP1 Application. These sections are:
(1) Applicant Information, (2) Applicant Type, (3) Financial
Institution Information, (4) Additional Information, and
(5) Certification. We compared information provided in each section
of the PSP1 Application to supporting documentation including
payroll reports, benefit statements, bank statements, IRS Form
941, among other things. We found the company incorrectly
reported information in the Awardable Amounts section, resulting
in a $ overpayment related to corporate officers’ benefits.
Finding Inaccurate Compilation of the PSP1 Application
Awardable Amount
Both the CARES Act and Treasury’s Guidelines define “employee”
as “an individual, other than a corporate officer, who is employed
by an air carrier or contractor in the United States (including its
territories and possessions).”
The PSP1 Agreement defines corporate officer as:
with respect to the recipient, its president; any vice president in
charge of a principal business unit, division, or function (such as
sales, administration or finance); any other officer who performs
a policy-making function; or any other person who performs
similar policy making functions for the recipient. Executive
officers of subsidiaries or parents of the recipient may be
Audit of Air Carriers Worker Support Certifications –
IBC Airways, Inc. (OIG-26-025) 7
deemed corporate officers of the recipient if they perform such
policy-making functions for the recipient.
We found that IBC Airways has three executives: (1) President,
(2) Vice President of Finance, and (3) Vice President of Corporate
Development. All three executives met the definition of a corporate
officer per Treasury’s PSP1 Agreement, through discussions with
management, and review of the IBC Airways 2019 organizational
chart. IBC Airways properly excluded all three corporate officers’
salaries; but included the employer-contribution portion of benefits
(healthcare, dental, vision, and life insurance costs) for its
corporate officers, resulting in a $ overpayment. IBC
Airways management stated that the inclusion of unallowable
benefits was an oversight.
To remedy the findings noted in the prior OIG audit report (see
footnote 9), Treasury required cargo recipients to recertify their
PSP1 awardable amounts. IBC Airways erroneously recertified to
Treasury that it did not include corporate officer compensation in
its PSP1 Application. Treasury stated it relies on applicants’
certifications that they did not include unallowable expenses (i.e.
corporate officer compensation and employer-side payroll taxes),
and no further validation checks were performed.
Recommendation
We recommend that Treasury’s Acting Chief Program Officer:
1. Seek reimbursement of $ overpayment of PSP1
financial assistance.
Management Response
Treasury will conduct a review of the finding, consider any
response from the recipient, and seek recoupment of any
amounts that Treasury determines have been overpaid.
OIG Comment
Managements planned corrective actions meet the intent of
our recommendation. Treasury management will need to
Audit of Air Carriers Worker Support Certifications –
IBC Airways, Inc. (OIG-26-025) 8
record an estimated completion date for these actions in
JAMES.
******
We appreciate the courtesies and cooperation provided to our staff
during the audit. If you wish to discuss the report, you may
contact me at (202) 439-6354, or Christopher Culbreath, Acting
Audit Manager, at (202) 486-1983. Major contributors to this
report are listed in appendix 5. A distribution list for this report is
provided as appendix 6.
/s/
Julie Wong
Acting Deputy Assistant Inspector General for Audit
Audit of Air Carriers Worker Support Certifications –
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Appendices
Appendix 1: Objective, Scope, and Methodology
Our objective was to assess the accuracy, completeness, and
sufficiency of IBC Airways, Inc.’s (IBC Airways) 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 Payroll Support
Program (PSP1).
The scope of our 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 on April 3, 2020.
To accomplish this objective, we performed the following activities
during audit fieldwork conducted remotely from October 2020
through August 2022:
• Reviewed applicable laws and regulations, including:
o Title IV, Subtitle B, Air Carrier Worker Support, of the
Coronavirus Aid, Relief, and Economic Security Act
(CARES Act), and
o 14 CFR Part 241, Uniform System of Accounts and
Reports for Large Certificated Air Carriers, amended
May 31, 2024.
• Reviewed Treasury’s policies, procedures, and guidelines related
to PSP1:
o Guidelines and Application Procedures for Payroll Support
to Air Carriers and Contractors under Division A, Title IV,
Subtitle B of the Coronavirus Aid, Relief, and Economic
Security Act, which included the PSP1 Application,
March 30, 2020;
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);
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Appendix 1: Objective, Scope, and Methodology
o Frequently Asked Questions: Application Procedures for
Payroll Support to Air Carriers and Contractors,
April 3, 2020; and
o Treasury’s Payroll Support Program to Air Carriers and
Contractors Draft Internal Program Review Guide, July
2020.
• Performed 100 percent testing for six of the eight sections in
the PSP1 Application—specifically, the Applicant Information,
Applicant Type, Financial Institution Information, Awardable
Amounts, Additional Information, and Certification sections. The
other two sections were not reviewed because the Taxpayer
Protection section generally does not apply to non-241 air
carriers; the Employment Levels section had no impact on
Treasury’s determination of recipients’ award amount.
• Interviewed key Treasury personnel and contracted consultants
engaged by Treasury to aid in its evaluation of air carriers’ and
contractors’ certified applications and other data.
• Interviewed IBC Airways’ representatives responsible for the
completion and submission of the sworn financial statement.
The amounts submitted in the Awardable Amounts section of
the PSP1 Application were considered the sworn financial
statement.
• Reviewed sworn financial statement and documents to support
the requested payroll support amount. The documentation
included, but was not limited to (1) PSP1 Application; (2) 2019
Internal Revenue Service Form 941, Employer’s Quarterly
Federal Tax Return; (3) April through September 2019 payroll
reports; (4) PSP1 Agreement; and (5) third-party benefit
invoices.
• Reviewed Government Accountability Office’s Standards for
Internal Control in the Federal Government 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
concluded that one of the five internal control components,
Control Activities, as related to IBC Airways’ payroll systems,
was significant to the audit objective.12 This component states
12
The five components of internal control are Control Environment, Risk Assessment, Control
Activities, Information and Communication, and Monitoring.
Audit of Air Carriers Worker Support Certifications –
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Appendix 1: Objective, Scope, and Methodology
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 IBC
Airways’ payroll systems, we examined IBC Airways’ responses
to Data Supplier Questionnaires, 13 reviewed a System and
Organizational Controls 1 (SOC 1) 14 report, and interviewed IBC
Airways’ 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 Government Accountability Office’s Assessing Data
Reliability guidance, which states that 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. IBC Airways used information generated from
its payroll and accounting systems to complete the PSP1
Application. As such, we compared the payroll information to
third-party vendor benefit invoices from April 2019 through
September 2019, as well as to the information in the Awardable
Amounts section of the PSP1 Application. Similarly, we
compared the general ledger information to third-party vendor
benefit invoices from April 2019 through September 2019, and
the information in the Awardable Amounts section of the PSP1
Application.
To assess the reliability of IBC Airways’ payroll and accounting
systems, we (1) reviewed IBC Airways’ completed Data
Supplier Questionnaire; (2) reviewed the payroll system’s SOC 1
report; and (3) interviewed IBC Airways’ representatives
knowledgeable about 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.
13
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.
14
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.
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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.
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Appendix 2: Schedule of Monetary Benefits
According to the Code of Federal Regulations, 15 a questioned cost
is an amount expended or received from a Federal award, that in
the auditors judgment:
(a) is noncompliant or suspected noncompliant with Federal
statutes, regulations, or the terms and conditions of the
Federal award;
(b) at the time of the audit lacked adequate documentation to
support compliance; or
(c) appeared unreasonable and did not reflect the actions a
prudent person would take in the circumstances.
Questioned costs are to be recorded in the Department of the
Treasury’s (Treasury) Joint Audit Management Enterprise System.
The amount will also be included in the Treasury Office of
Inspector General (OIG) Semiannual Report to Congress. It is
Treasury management’s responsibility to report to Congress on the
status of the agreed to OIG recommendations with monetary
benefits in accordance with Section 405(c) of the Inspector
General Act of 1978, as amended.
Recommendation Questioned Costs
Recommendation No. 1 $
The questioned cost represents amounts provided by Treasury
under the Payroll Support Program (PSP1). As discussed in
Finding 1, IBC Airways, Inc. overstated its PSP1 Application
awardable amount to Treasury by $ due to the inclusion of
unallowable employer-contribution portion of benefits to its
corporate officers.
15
2 CFR § 200.1 – Questioned Cost.
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Appendix 3: IBC Airways Management Response
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Appendix 4: Treasury Management Response
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IBC Airways, Inc. (OIG-26-025) 16
Audit of Air Carriers Worker Support Certifications –
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Audit of Air Carriers Worker Support Certifications –
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Appendix 5: Major Contributors to This Report
Olivia Scott, Acting Audit Director
Christopher Culbreath, Acting Audit Manager
Adrianne Gilbert, Auditor-in-Charge
Emilie Kane, Auditor
Eduardo Coney, Referencer
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Appendix 6: Report Distribution
Department of the Treasury
Treasury Secretary
Deputy Secretary
Treasury Audit Liaison
Office of Strategy, Planning and Performance Improvement
Office of the Deputy Chief Financial Officer, Risk and Control
Group
IBC Airways, Inc.
Chief Financial Officer
Office of Management and Budget
OIG Budget Examiner
U.S. 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
U.S. House of Representatives
Committee on Oversight and Government Reform
Committee on Financial Services
Committee on the Budget
Committee on Transportation and Infrastructure
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