Skip to page content

Audit Requirements

Passenger Facility Charge (PFC)
Northwest Mountain Region Airports Division

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

Page last modified:

This page was originally published at: