Public Agencies are reminded that §158.67 of the PFC regulation requires each public agency to provide an audit of its PFC account at least annually during the period the PFC is collected, held, or used (internal controls). The audit must be performed by an accredited independent public accountant. The accountant must express an opinion of the fairness and reasonableness of the public agency's procedures for receiving, holding, and using PFC revenue, as well as whether the quarterly report, required under §158.63, fairly represents the net transactions within the PFC account (schedule). These audits may be done as part of your annual/periodic single audit or as a separate audit. We must review the audit findings as part of our required program oversight responsibilities. Then we will record receipt and any findings in our SOAR database to ensure compliance with the regulation.

National Policy and Guidance

PFC Audit Guides describe recommended processes for conducting annual audits of PFC collections and reporting practices.

Guide Date Other Formats
Passenger Facility Charge Audit Guide for Air Carriers--Procedures for Examining Air Carrier Passenger Facility Charge Collection, Remittance, and Reporting Practices (PDF) July 26, 2002 NA
Passenger Facility Charge Audit Guide for Air Carriers (PDF) July 2002 MS Word (144 KB)
Passenger Facility Charge Audit Guide for Public Agencies--Procedures for Examining Public Agency Passenger Facility Charge Revenue (PDF) October 11, 2000 N/A
Passenger Facility Charge Audit Guide for Public Agencies (PDF) September 2000 N/A