[Code of Federal Regulations]
[Title 49, Volume 9]
[Revised as of October 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 49CFR1511.9]

[Page 283-284]
 
                        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

[[Page 284]]

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.