[Code of Federal Regulations]
[Title 49, Volume 8]
[Revised as of October 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 49CFR1511.9]

[Page 283]
 
                        TITLE 49--TRANSPORTATION
 
   CHAPTER XII--TRANSPORTATION SECURITY ADMINISTRATION, DEPARTMENT OF 
                            HOMELAND SECURITY
 
PART 1511_AVIATION SECURITY INFRASTRUCTURE FEE--Table of Contents
 
Sec. 1511.9  Accounting and auditing requirements.

    (a) Each air carrier and foreign air carrier must submit an audit 
performed by an independent certified public accountant of the 
information provided pursuant to this part to the Transportation 
Security Administration by July 1, 2002. The cost of the audit will be 
borne by the carrier. The accountant must express an opinion as to the 
fairness and reasonableness of the air carrier's and foreign air 
carrier's procedures used for accounting and remitting the fees. The 
accountant's working papers with respect to the audit must accompany 
this submission.
    (b) Each air carrier and foreign air carrier must maintain and 
retain any and all documents, records, or information related to the 
amount of the Aviation Security Infrastructure Fees imposed on the 
carrier pursuant to this part, including all information applicable to 
the costs submitted in Appendix A, and information that is reasonably 
necessary to complete an audit.