Audit Report - Oig 26 029 Coronavirus Disease 2019 Pandemic Relief Programs Audit Of Airline Wor
Summary
Department of the Treasury Office of Inspector General Audit Report OIG-26-029, Audit of Airline Worker Support Extension Certification – Panasonic Avionics Corporation, dated April 15, 2026, with a memorandum from Pauletta Battle, Assistant Inspector General for Audit, to Jeffrey Stout, Acting Chief Program Officer. It states that Saggar & Rosenberg, P.C. performed the audit to assess the accuracy, completeness and sufficiency of PAC's sworn financial statement or other data used to certify compensation amounts for the Payroll Support Program Extension (PSP2), covering October 1, 2019 through March 31, 2020. It states that PAC's eligible PSP2 compensation exceeded the amount certified to Treasury on its application and that PAC did not over-request PSP2 financial assistance. It states that the Consolidated Appropriations Act provided $16 billion for the program.
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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-26-029
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF
PROGRAMS
Audit of Airline Worker Support Extension
Certification – Panasonic Avionics
Corporation
April 15, 2026
Office of Inspector General
Department of the Treasury
This Page Intentionally Left Blank
April 15, 2026
MEMORANDUM FOR JEFFREY STOUT
ACTING CHIEF PROGRAM OFFICER
FROM: Pauletta Battle /s/
Assistant Inspector General for Audit
SUBJECT: Audit of Airline Worker Support Extension Certification —
Panasonic Avionics Corporation
Attached is our audit report for the Audit of Airline Worker Support Extension
Certification – Panasonic Avionics Corporation (PAC) (OIG-26-029; April 15, 2026).
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 PAC’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 Payroll Support Program Extension (PSP2). This audit was mandated
by Title IV, Subtitle A, Airline Worker Support Extension, of the Consolidated
Appropriations Act, 2021. 1 The scope of our audit covered the period from
October 1, 2019, through March 31, 2020, and included the certified PSP2
Application, sworn financial statement, tax returns, and other documentation
submitted to Treasury.
In its audit report, S&R found that PAC, a contractor, incurred $ of
eligible PSP2 compensation between October 1, 2019 and March 31, 2020, which
exceeded the amount certified to Treasury on its PSP2 Application by $ .
As a result, PAC did not over-request PSP2 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
opinion on PAC’s compliance with Treasury’s PSP2 policies and procedures. S&R is
1
P.L. 116–260 (December 27, 2020)
i
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) 927-5400, or a member of your staff may contact Julie Wong, Acting Deputy
Assistant Inspector General for Audit, at (202) 439-6354.
Attachment
cc: Thao P. Tran, Acting Chief Operating Officer, Department of the Treasury
Danielle Christensen, Deputy Chief Program Officer for State and Local
Programs, Office of Capital Access, Department of the Treasury
Jason Morrow, Senior Counsel, Department of the Treasury
Jeff Davis, Partner, Saggar & Rosenberg, P.C.
ii
Contents
Audit Report
Results in Brief ...................................................................................................2
Background ........................................................................................................3
Treasury Disbursement Processes ....................................................5
Panasonic Avionics Corporation .......................................................5
Audit Results......................................................................................................6
PAC Complied with PSP2 Application Requirements ...........................6
Appendices
Appendix 1: Objective, Scope, and Methodology ....................................................9
Appendix 2: Panasonic Avionics Corporation Management Response ...................... 12
Appendix 3: Treasury Management Response ...................................................... 13
Appendix 4: Report Distribution .......................................................................... 15
Abbreviations
CAA Consolidated Appropriations Act
DOT Department of Transportation
DUNS Data Universal Numbering System
IRS Internal Revenue Service
OIG Treasury Office of Inspector General
PAC Panasonic Avionics Corporation
PSP1 Payroll Support Program, Coronavirus Aid, Relief, and Economic
Security Act
PSP2 Payroll Support Program Extension, Consolidated Appropriations
Act, 2021
PSP2 Guidelines Guidelines and Application Procedures for Payroll Support to
Passenger Air Carriers and Contractors
S&R Saggar & Rosenberg, P.C.
SOC 1 System and Organizational Controls
Treasury Department of the Treasury
This Page Intentionally Left Blank
April 15, 2026
Jeffrey Stout
Acting Chief Program Officer
Department of the Treasury
This report presents the results of our audit of Panasonic Avionics
Corporation’s (PAC) certifications made to the Department of the
Treasury (Treasury) as part of its participation in the Payroll
Support Program Extension (PSP2). This audit was mandated by
Title IV, Subtitle A, Airline Worker Support Extension, of the
Consolidated Appropriations Act, 2021 (CAA). Under the CAA,
Treasury was to provide $16 billion in financial assistance to
passenger 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 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 PAC’s sworn financial statement or other data used
to certify the wages, salaries, benefits, and other compensation
amounts submitted and approved by Treasury for PSP2. The scope
of our audit covered the period from October 1, 2019, through
March 31, 2020, and included the certified PSP2 Application,
sworn financial statement, tax returns, and other documentation
submitted to Treasury on January 14, 2021.
To accomplish the objective, we reviewed applicable federal laws
and regulations; and Treasury’s policies, procedures and guidance,
2
The financial assistance provided under the CAA was split between passenger air carriers
($15 billion) and contractors ($1 billion).
3
Passenger 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 Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 1
including but not limited to, Title IV, Subtitle A, Airline Worker
Support Extension of the CAA; Guidelines and Application
Procedures for Payroll Support to Passenger Air Carriers and
Contractors (PSP2 Guidelines); PSP2 Agreement; and Question and
Answer: Payroll Support Program Extension for Passenger Air
Carriers and Contractors. We interviewed key personnel from PAC
and Treasury. We conducted our fieldwork from January 2025
through June 2025. Appendix 1 contains a more detailed
description of our objective, scope, and methodology.
Results in Brief
We found that PAC, a contractor, reported correct information for
all six sections reviewed on its PSP2 Application. 4 These sections
are: (1) Recipient Information, (2) Eligibility Questions,
(3) Company Information, (4) Determining Awardable Amount
(5) Affiliates, and (6) Certification. For the Determining Awardable
Amount section, we found PAC incurred $ of eligible
PSP2 compensation between October 1, 2019 and
March 31, 2020, which exceeded the amount certified to Treasury
on its PSP2 Application by $ . As a result, PAC did not
over-request PSP2 financial assistance.
As part of our reporting process, we provided PAC management
with an opportunity to comment on a draft of this report. In a
written response, PAC management stated they have reviewed the
report and agreed with the results. PAC management’s response,
in its entirety, is included as appendix 2 of this report.
In a written response, Treasury management noted that PAC
understated its awardable amount; therefore no amounts are owed
back to Treasury. Additionally, Treasury management appreciates
the 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.
4
The PSP2 Application is comprised of ten sections. We did not review four sections because the
Financial Information, Bankruptcy Information, and Employment Levels sections had no impact on
Treasury’s determination of recipients’ award amounts; and the Validation of Payroll Support
Program (PSP1) Award Amount section had no impact on PAC’s PSP2 awarded amount because the
company did not receive PSP1 financial assistance.
Audit of Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 2
Background
Title IV, Subtitle A, of the CAA, Airline Worker Support Extension,
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
$15 billion; and
(2) contractors, in an aggregate amount up to $1 billion.
According to the CAA, Treasury is required to provide financial
assistance to contractors, in an amount equal to: (1) the amount
such contractor was approved to receive (without taking into
account any pro-rata reduction) under Payroll Support Program
(PSP1); 5 or (2) in the event such contractor did not receive
financial assistance under PSP1, an amount that the contractor
certifies, using sworn financial statements or other appropriate
data, as the amount of wages, salaries, benefits, and other
compensation that such contractor paid the employees of such
contractor during the period from October 1, 2019, through
March 31, 2020. The amounts submitted on the application to
Treasury were considered sworn financial statements. To be
eligible for payments, contractors must enter into agreements with
Treasury certifying that they meet certain required assurances,
terms, and conditions.
On December 29, 2020, Treasury posted on its website the PSP2
Guidelines. Afterwards, Treasury posted a web-based PSP2
Application for applicants to complete and submit. The PSP2
Application was comprised of ten sections:
1. Recipient Information — (1) indication of whether the
applicant is an eligible passenger air carrier or an eligible
contractor; (2) Form-41 filer indication; 6 (3) applicant’s
5
The Coronavirus Aid, Relief, and Economic Security Act (P.L. 116-136), enacted on March 27, 2020,
created the Air Carrier Worker Support. The program provided payroll support to passenger air
carriers, cargo air carriers, and certain contractors for the continuation of payment of employee
wages, salaries, and benefits in response to the economic impact of Coronavirus Disease 2019.
Treasury referred to this as Payroll Support Program (PSP1).
6
A Form-41 filer is a large certificated air carrier, who is required to report financial information to
DOT.
Audit of Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 3
name; (4) applicant’s taxpayer identification number; and
(5) PSP1 Applicant indication, if applicable, by listing the
PSP1 Application number, whether PSP1 Application was
approved, and financial assistance received.
2. Eligibility Questions — selection of whether the applicant is
a direct passenger air carrier, an indirect passenger air
carrier, a direct contractor, or a subcontractor. 7
3. Company Information — (1) applicant’s Data Universal
Numbering System (DUNS) number; 8 (2) indication of
whether the applicant is registered with the System for
Award Management;9 (3) applicant’s entity type;
(4) applicant’s address; and (5) contact person name, title,
phone number, and email address.
4. Financial Information — (1) the applicant’s account type,
number, and routing number; and (2) the financial
institution’s name, address, and telephone number.
5. Bankruptcy Information — applicant’s indication as to
whether they have taken or is contemplating taking action
to commence bankruptcy, to include explanation, debtor
name, bankruptcy court, case number, type of bankruptcy
filing, and date of bankruptcy filing.
6. Employee Levels — (1) applicant’s average number of
employees for 2019 and 2020; (2) employee count as of the
date of the PSP2 Application; (3) if applicant did not apply
for PSP1, number of involuntary reductions after
March 27, 2020; and (4) if applicant applied for PSP1,
number of involuntary reductions after October 1, 2020.
7
Direct air carrier means a certificated commuter, foreign air carrier, an air taxi operator, or a Canadian
charter air taxi operator; that directly engages in the operation of aircraft under a certificate,
authorization, permit or exemption issued by DOT. Indirect air carriers are organizers and service
providers who use services of a direct air carrier but do not operate or own the aircraft. A direct
contractor is hired directly by the client to complete a project, whereas a subcontractor is hired by
the contractor to complete tasks within the contract.
8
A DUNS number is a unique nine-digit identifier associated with a company’s credit profile.
9
Entities registered on the System for Award Management, which is administered by the General
Services Administration, are allowed to bid on government contracts and apply for federal
assistance.
Audit of Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 4
7. Determining Awardable Amount — applicant’s sworn
financial statement consisting of salaries, wages, benefits,
and other compensation for October 1, 2019, to
March 31, 2020.
8. Validation of PSP1 Award Amount — applicant’s
recertification to whether unallowable expenses were
included in its PSP1 Application, to include corporate officer
compensation, independent contractors, employer-side
payroll taxes, and amounts other than wages, salaries,
benefits, and other compensation.
9. Affiliates — (1) affiliate name; (2) affiliate applicant type;
(3) affiliate taxpayer ID; and (4) affiliate DUNS number.
10. Certification — names, titles, and signatures of two
certifying officials 10 and application submission date.
Treasury Disbursement Processes
The total PSP2 requested amount (also referred to as awardable
amount) by all contractor applicants exceeded the $1 billion
available financial assistance. As a result, Treasury applied a
pro-rata rate of 30.4 percent to the requested amount. Generally,
Treasury disbursed two payments—each half of the awarded
amount.
Panasonic Avionics Corporation
Headquartered in Irvine, California, PAC is a contractor that
provides a variety of services to commercial airlines including, but
not limited to, ground handling and aircraft maintenance services.
PAC submitted its PSP2 Application totaling $ on
January 14, 2021. The company received $52,728,182, or
10
The certifying officials attested under penalty of perjury that the information and certifications
provided in the application and its attachments are true and correct.
Audit of Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 5
30.4 percent of the requested amount. Treasury’s disbursements
to PAC were as follows:
• February 3, 2021: $26,364,091
• April 23, 2021: $26,364,091
In addition to PSP2, Treasury awarded PAC $52,728,182 under
Payroll Support Program 3 authorized by the American Rescue Plan
Act of 2021. 11 Payroll Support Program 3 was not the subject of
this audit.
Audit Results
We found that PAC reported correct information for all six sections
reviewed on its PSP2 Application. These sections are: (1) Recipient
Information, (2) Eligibility Questions, (3) Company Information,
(4) Determining Awardable Amount, (5) Affiliates, and
(6) Certification. We compared information provided in each section
of the PSP2 Application to supporting documentation, including
general ledger data, company sworn financial statement, Internal
Revenue Service (IRS) Form 941, 12 executive-level business charts,
payroll registers, and third-party benefit claim and invoice data,
among other items.
PAC Complied with PSP2 Application Requirements
Treasury’s PSP2 Application instructs applicants to enter:
(1) salaries and wages as an amount equal to Line 2 on its IRS
Form 941 for October - December of tax year 2019 and
January - March of tax year 2020, less amounts paid to corporate
officers of the company; and (2) benefits in an amount equal to
benefits paid to all individuals on payroll from October 1, 2019
through March 31, 2020, less benefits paid to corporate officers of
the company.
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.
12
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.
Audit of Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 6
According to the instructions for IRS Form 941, employers are to
enter amounts on Line 2 that are equal to Box 1 [Wages, tips,
other compensation] of the employees' IRS Forms W-2. The Form
W-2 instructions requires that Box 1 excludes elective deferrals
such as employee contributions to 401(k).
Treasury’s PSP2 Guidelines defines:
salaries as without duplication of any amounts counted as
benefits, a predetermined regular payment, typically paid on a
weekly or less frequent basis but which may be expressed as an
hourly, weekly, annual or other rate, as well as cost-of-living
differentials, vacation time, paid time off, sick leave, and
overtime pay, paid by a passenger air carrier or contractor to its
employees, but excluding any federal, state, or local payroll
taxes paid by the passenger air carrier or contractor.
wages as without duplication of any amounts counted as
benefits, a payment, typically paid on an hourly, daily, or
piecework basis, including cost-of-living differentials, vacation,
paid time off, sick leave, and overtime pay, paid by a passenger
air carrier or contractor to its employees, but excluding any
federal, state, or local payroll taxes paid by the passenger air
carrier or contractor.
PAC complied with PSP2 Application requirements. From
October 1, 2019 through March 31, 2020, PAC incurred
$ of eligible PSP2 compensation, which exceeded its
PSP2 Application by $ . As such, PAC did not
over-request PSP2 financial assistance. Table 1 illustrates the
aggregate understatement.
Table 1: Awardable Amount Comparison
Requested Recalculated
Amount Amount Variance
Description
Allowable Salaries and $ $ $
Wages
Allowable Benefits $ $ $
Total $ $ $
Source: S&R Calculation of Awardable Amount.
The understatement variance was due to (1) Treasury’s PSP2
Application instructed applicants to exclude elective deferrals, such
Audit of Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 7
as employee contributions to 401(k) and health insurance, which
are considered eligible expenses for PSP2 purposes; and (2) the
company used actuarial estimates rather than actual medical
benefit paid. 13
******
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/
Appendices
13
An actuarial estimate is a mathematical model used to forecast uncertain variables or events for the
purposes of calculating insurance premiums or benefits.
Audit of Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 8
Appendix 1: Objective, Scope, and Methodology
Our objective was to assess the accuracy, completeness, and
sufficiency of Panasonic Avionics Corporation’s (PAC) 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
Payroll Support Program Extension (PSP2).
The scope of our audit covered the period from October 1, 2019,
through March 31, 2020, and included the certified PSP2
Application, sworn financial statement, tax returns, and other
documentation submitted to Treasury on January 14, 2021.
To accomplish this objective, Saggar & Rosenberg, P.C. performed
the following activities during audit fieldwork from January 2025
through June 2025:
• Reviewed applicable federal laws and regulations, including:
o Title IV, Subtitle A, Airline Worker Support Extension, of
the Consolidated Appropriations Act, 2021; and
o 14 CFR Part 241, Uniform System of Accounts and
Reports for Large Certificated Air Carriers, amended
April 2, 2025.
• Reviewed Treasury’s policies, procedures, and guidance related
to PSP2:
o Guidelines and Application Procedures for Payroll Support
to Passenger Air Carriers and Contractors,
December 29, 2020;
o PSP2 Agreement;
o Question and Answer: Payroll Support Program Extension
for Passenger Air Carriers and Contractors,
(January 19, 2021 and March 10, 2021 versions).
• Performed 100 percent testing for six of the ten sections of the
PSP2 Application—specifically, the Company Information,
Recipient Information, Eligibility Questions, Affiliates,
Determining Awardable Amount, and Certification sections. The
other four sections were not reviewed because the Financial
Information, Bankruptcy Information, Employee Levels, and
Validation of PSP1 Award Amount sections had no impact on
Audit of Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 9
Appendix 1: Objective, Scope, and Methodology
Treasury’s determination of PAC’s PSP2 award amounts
because the company did not receive PSP1 financial assistance.
• Interviewed key Treasury personnel.
• Interviewed PAC’s management responsible for the completion
and submission of the sworn financial statement in the
Determine Awardable Amount section of the PSP2 Application.
• Reviewed sworn financial statement and documents to support
the requested payroll support amount. The documentation
included but was not limited to: (1) general ledger data,
(2) company pay registers, (3) benefit claim information,
(4) Internal Revenue Service Form 941 – Employer’s Quarterly
Federal Tax Return, and (5) organizational hierarchy.
• 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 PAC’s payroll system, was
significant to the audit objective.14 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
PAC’s payroll system, we examined PAC’s response to Data
Supplier Questionnaires,15 reviewed a System and
Organizational Controls 1 (SOC 1) report, 16 and interviewed
PAC’s management responsible for generating and using the
data. Additional details regarding our assessment of the
reliability of the data are reported in the section below.
14
The five components of internal control are Control Environment, Risk Assessment, Control
Activities, Information and Communication, and Monitoring.
15
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 of a third-party vendor’s accounting and
financial controls. The Data Supplier Questionnaire would be one of the tools used during the Data
Reliability Assessment.
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.
Audit of Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 10
Appendix 1: Objective, Scope, and Methodology
• Reviewed Government Accountability Office’s Assessing Data
Reliability 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 needed to support
the findings, conclusions, or recommendations in the context of
the audit objective. PAC prepared the PSP2 Application using
payroll and benefit information from PAC’s payroll and financial
accounting systems. We compared details generated from the
payroll registers at the individual employee level, as well as
third-party benefit data from October 1, 2019 through
March 31, 2020 to the amounts presented in the Determine
Awardable Amount section of the PSP2 Application.
To assess data reliability of these sources, we (1) reviewed the
Data Supplier Questionnaires for the payroll and financial
accounting systems, (2) reviewed the SOC 1 report for the
payroll system, and (3) interviewed PAC’s 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.
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 Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 11
Appendix 2: Panasonic Avionics Corporation Management
Response
Audit of Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 12
Appendix 3: Treasury Management Response
Audit of Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 13
Appendix 3: Treasury Management Response
Audit of Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 14
Appendix 4: Report Distribution
Department of the Treasury
Deputy Secretary
Treasury Audit Liaison
Office of Strategy, Planning, and Performance Improvement
Office of the Deputy Chief Financial Officer, Risk and Control
Group
Panasonic Avionics Corporation
Chief Executive Officer
Chief Financial Officer
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 Government Reform
Committee on Financial Services
Committee on the Budget
Committee on Transportation and Infrastructure
Audit of Airline Worker Support Extension Certification – Panasonic
Avionics Corporation (OIG-26-029) 15
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