OFFICE OF THE AUDITOR
|
|
- Jade Rose
- 5 years ago
- Views:
Transcription
1 OFFICE OF THE AUDITOR DEPARTMENT OF AVIATION REVENUE AND COMPLIANCE AUDIT JANUARY 2005 Dennis J. Gallagher Auditor
2 Dennis J. Gallagher Auditor City and County of Denver 201 West Colfax Ave., Dept. 705 Denver, Colorado , FAX January 6, 2005 Ms. Vicki Braunagel, Co-Manager Mr. Turner West, Co-Manager Department of Aviation City and County of Denver Mr. James Smith Director of Corporate Real Estate JetBlue Airways Corporation Queens Boulevard Forest Hills, NY Dear Ms. Braunagel, Mr. West, and Mr. Smith: Attached is the Auditor s Office Internal Audit Division s report of their revenue and compliance audit of JetBlue Airways Corporation for operations at Denver International Airport. The audit period was for the year ended December 31, The purpose of the audit was to determine whether JetBlue Airways Corporation and the City and County of Denver complied with the terms of the Denver Municipal Airport System Rules and Regulations and whether internal controls in place were adequate under the circumstances. We found some instances of non-compliance as described in the Internal Auditor s Report. If you have any questions, please call Mike Clark, Director of Internal Audit, at Sincerely, DJG/kh Dennis J. Gallagher Auditor cc: Honorable John Hickenlooper, Mayor Honorable Members of City Council Members of Audit Committee Mr. Cole Finegan, City Attorney Mr. John Bennett, City Council Staff Director Mr. Stan Koniz, Assistant Deputy Manager of Aviation/Finance Mr. Pete Gingras, Assistant Deputy Manager of Aviation/Properties The prudent stewardship of Denver s finances, resources and financial records! We are also committed to improving accountability, efficiency, effectiveness and performance in city government. We will scrupulously protect the taxpayer s interests and work collaboratively with all concerned to improve our city and its government 1
3 TABLE OF CONTENTS Transmittal Letter 1 Table of Contents 2 Internal Auditor s Report 3 Executive Summary 4 Background, Scope, Objective, and Methodology 5 Findings, Recommendations, and Responses 7 Schedule of Amounts Due and Paid and Related Notes 9 2
4 Dennis J. Gallagher Auditor City and County of Denver 201 West Colfax Ave., Dept. 705 Denver, Colorado , FAX INTERNAL AUDITOR S REPORT We have completed a revenue and compliance audit of JetBlue Airways Corporation operations at Denver International Airport. The purpose of this audit was to determine whether the accompanying Schedule of Amounts Due and Paid for the year ended December 31, 2002, is fairly presented in accordance with the Denver Municipal Airport System Rules and Regulations, and that the City and County of Denver and JetBlue Airways Corporation complied with other terms and conditions as required. This audit was included in the Auditor s Office Internal Audit Division s 2003 Annual Audit Plan, and authorized pursuant to the City and County of Denver Charter, Article V, Part 2, We also completed a review of the Schedule of Passenger Facility Charges (PFC) Due and Paid for the year ended December 31, The purpose of this review was to report any concerns to the Department of Aviation. We conducted our audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the Schedule of Amounts Due and Paid is free of material misstatement. An audit includes examining, on a test basis, evidence supporting revenue amounts and disclosures in the schedules. Our conclusion from the audit and review was that JetBlue Airways Corporation owes the City interest in the amount of $5,885 for various late payments made to the City. We also noted that the Department of Aviation allowed JetBlue to occupy square feet of space on Concourse A without proper authorization from City Council. We did not identify any other significant reportable conditions. We extend our appreciation to all personnel who assisted and cooperated with us during the course of our examination. Sincerely, Mike Clark, CPA Date: January 6, 2005 Director of Internal Audit Staff: Dick Wibbens, CPA, Audit Manager Marcus Richardson, Audit Supervisor Traci Napue, Senior Auditor The prudent stewardship of Denver s finances, resources and financial records! We are also committed to improving accountability, efficiency, effectiveness and performance in city government. We will scrupulously protect the taxpayer s interests and work collaboratively with all concerned to improve our city and its government. 3
5 EXECUTIVE SUMMARY FOR THE YEAR ENDED DECEMBER 31, 2002 This summary highlights the findings of this revenue and compliance audit, which are more fully described in the Findings, Recommendations, and Responses section beginning on page 7. The Findings, Recommendations, and Responses section includes responses from the Department of Aviation and JetBlue Airways Corporation. 1. Balance Due the City There is a balance due the City in the amount of $5,885 for interest charges assessed on late payments to the City. 2. Unauthorized Lease of City Property The Department of Aviation allowed JetBlue to lease space at Denver International Airport without prior approval from City Council. 4
6 BACKGROUND, SCOPE, OBJECTIVE, AND METHODOLOGY FOR THE YEAR ENDED DECEMBER 31, 2002 Background JetBlue Airways Corporation provides aircraft transportation service for passengers, property, cargo, etc. at Denver International Airport. JetBlue began operations in February 2000 with its inaugural flight from New York (JFK Airport) to Fort Lauderdale, Florida. Service to Denver began in May JetBlue currently provides service to 27 cities and operates a fleet of 60 Airbus A320 aircraft. Some of the unique amenities offered by JetBlue include leather seats, 24 DirecTV channels available at every seat, and an In-Flight Health program that includes Airplane Yoga and Flying Pilates. At Denver International Airport (DIA), JetBlue is required to pay various space rents, landing fees, baggage fees, gate fees, passenger facility charges, and various other fees and charges to the City. JetBlue is a non-signatory air carrier at DIA and has not entered into a contractual agreement with the airport. Amounts due and payable to the City from JetBlue are determined by the Schedule of Fees and Charges as noted in the Denver Municipal Airport System Rules and Regulations. In addition to the Schedule of Fees and Charges, portions of the Federal Aviation Administration s Code of Federal Regulations Part 158 Passenger Facility Charges, were used to perform this audit and review. Scope Our audit of JetBlue Airways Corporation at Denver International Airport (PeopleSoft Fund 73800/org ) was for the year ended December 31, The scope of our work included determining compliance with the rules and regulations as stated above. Objective The objective of our audit was to determine whether JetBlue paid the City the correct amounts for landing fees, space rent, various baggage system fees, baggage claim fees, and nonpreferential gate usage in accordance with the Denver Municipal Airport System Rules and Regulations. Additional objectives included determining whether JetBlue and the Department of Aviation complied with other City rules and regulations as we considered necessary in the circumstances. The objective of our review of Passenger Facility Charges was to determine if the correct formula was utilized to calculate PFC amounts due. 5
7 BACKGROUND, SCOPE, OBJECTIVE, AND METHODOLOGY Methodology To meet our audit objectives, the following evidence gathering and analysis techniques were used including, but not limited to: Review of rules and regulations Interviews and discussions with the management and staff of JetBlue and the Department of Aviation Confirmation of receipts Verification and recalculation of rates, fees, and charges Review and verification of audit source documents Verification of evidence of insurance and bonding Review and recalculation of JetBlue s monthly and quarterly PFC reports 6
8 FINDINGS, RECOMMENDATIONS, AND RESPONSES FOR THE YEAR ENDED DECEMBER 31, Balance Due the City We found the Department of Aviation did not calculate or bill JetBlue and JetBlue did not pay the City $5,885 for interest on late payments. Interest was not assessed by the Department of Aviation because an accounting function field within their automated system that calculates interest was not activated when JetBlue began operations at DIA in According to Section of the Denver Municipal Airport System Rules and Regulations, Schedule of Fees and Charges, any payments not made when due shall accrue interest at the rate of 18% per annum, commencing 5 days after the due date. Recommendation We recommend that the Department of Aviation activate JetBlue s accounting function field so that interest charges are assessed on all subsequent late payments. We also recommend that the Department of Aviation calculate, bill, and collect interest on all late payments made in 2001, 2003, and Additionally, we recommend that the Department of Aviation include an interest calculation activation alert feature into their accounting system. Including the alert feature should eliminate omitting the interest calculation activation. Department of Aviation Response The Department of Aviation is in agreement with the interest due of $5,885, and will invoice accordingly. JetBlue Response We are unable to locate any notices reflecting interest charges assessed for the period audited. Could you please supply copies of the assessed charges so that we may further investigate? 7
9 FINDINGS, RECOMMENDATIONS, AND RESPONSES 2. Unauthorized Lease of City Property The Department of Aviation has allowed Jet Blue to lease space at Denver International Airport without proper authorization from City Council. JetBlue occupies square feet of space in the apron level of Concourse A. This space is utilized for JetBlue s day-to-day management and operations. According to paragraph B 3.2.6(C) of the Denver City Charter, all sales or leases of real property owned by the City shall be authorized by the Denver City Council acting by ordinance. The ordinance shall state the public purpose to be served by the sale or lease. Recommendation We recommend the Department of Aviation take steps to obtain City Council approval of all sales or leases of City property prior to tenant occupancy, as specified by the Charter. Department of Aviation Response The Department of Aviation is developing a month-to-month lease for the Concourse A Ramp level operating space to be approved by Denver s City Council. This lease will be used by all non-signatory airlines using exclusive space at DIA. In addition, the Department of Aviation is in the process of updating JetBlue s DIA Operating permit by obtaining a current ground handling permit and Hold Harmless Indemnification Agreement information for its files. JetBlue Response At the time JetBlue began service to Denver International Airport a Permit for City Council approval was not offered. The Airport is currently preparing a Permit and once received, JetBlue will circulate internally for review and comments. 8
10 SCHEDULE OF AMOUNTS DUE AND PAID FOR THE YEAR ENDED DECEMBER 31, 2002 Amounts Due Amounts Paid (Note 1) (Note 2) Balance Due Landing Fees $192,279 $192,279 $ - Concourse A Operations 41,460 41,460 - Joint Use Allocation Concourse A 7,152 7,152 - Baggage Claim 86,904 86,904 - Baggage Spine System Concourse A 8,043 8,043 - Conventional Baggage Equipment 84,365 84,365 - AGTS Transit System 113, ,706 - Concourse A Baggage Sort Equipment 26,746 26,746 - Concourse A Tenant Finish 14,457 14,457 - Conventional Baggage O&M 29,808 29,808 - Non-preferential Gate Use 131, ,081 - Passenger Facility Charges 217, ,802 - Interest Charges 5,885-5,885 Balance Due the City $959,688 $953,803 $5,885 The accompanying notes are an integral part of this schedule. 9
11 NOTES TO SCHEDULE OF AMOUNTS DUE AND PAID Note 1. Amounts Due The rates used to calculate amounts due for this audit were obtained from the Denver Municipal Airport System Rules and Regulations, Schedule of Fees and Charges. Revenue amounts due for non-signatory airlines are determined by the Schedule of Fees and Charges. Detailed information for each revenue cost center for JetBlue is listed below: Landing Fees The annual landing fee rate for 2002 was $3.72 per 1000 pounds of landed weight for non-signatory carriers. JetBlue had 51,688 pounds of landed weight in Concourse A Operations The annual rate per square foot for space rent was $ JetBlue occupies sq. ft. of space in the apron level of Concourse A. The square footage space amount was obtained from the Department of Aviation billing invoices and space schematics. Joint Use Allocation - Concourse A JetBlue is required to pay their pro-rata share of joint use spaces utilized on Concourse A. Per the Department of Aviation billing invoices, JetBlue s joint use percentage was 0.1% of 596,000 sq. feet. Baggage Claim JetBlue is required to pay a fee for the use of the baggage claim facilities based on the number of deplaned domestic destination passengers (DDP). Per Department of Aviation invoices, JetBlue was billed 0.5% of 1,448,400 for its share of DDP. Baggage Spine System These charges are based on a percentage of the domestic originating and destination (O&D) passengers. Per Department of Aviation Billing invoices, JetBlue s O&D percentage was 2.1% of 33,100 for January to September and 1.8% of 33,100 for October to December Conventional Baggage Equipment Cost allocation is based on a prorated share of O&D passengers and the number of air carriers utilizing their assigned baggage carousel. JetBlue s percentage of baggage carousel use was 1.3% of 540,800, according to Department of Aviation billing invoices. Automatic Guideway Transit System (AGTS) These charges are based on the number of domestic originating and destination (O&D) passengers. Per Department of Aviation invoices, JetBlue was billed 0.5% of 1,895,100 for its share of O&D passengers. Concourse A Baggage Sortation Equipment Fees These fees are charged for equipment usage and are based on the number of enplaned passengers (ENP). JetBlue was billed 1.7% from January to September and 1.3% from October to December 2002, based on 139,300 ENP. Concourse A Tenant Finishes JetBlue had sq. ft. of space in The annual rate per sq. ft. was $ Conventional Baggage System Operation and Maintenance These amounts are for inbound and outbound baggage system related costs based on the number of origination and destination passengers. The Department of Aviation prepares an annual reconciliation of budgeted versus actual amounts. 10
12 NOTES TO SCHEDULE OF AMOUNTS DUE AND PAID Non-Preferential Gate Usage According to Section of the Denver Municipal Airport System Rules and Regulations, the rate for non-preferential gate usage is $1.268 per 1,000 pounds of maximum gross allowable landing weight for each Deplaning and Enplaning Aircraft Operation. The maximum gross allowable landing weight for JetBlue deplaning and enplaning aircraft was 142,000 lbs. JetBlue had at least one arrival and departure flight each day during Additionally, Section states that the rate for overnight aircraft parking is $150 per night. JetBlue had no overnight parking charges during the audit period. Passenger Facility Charges Effective April 1, 2001, the City imposed a PFC of $4.50 per enplaned passenger in accordance with FAR Section FAR Section (a) entitles the carrier to retain $0.08 in compensation for each PFC remitted to the City, with the balance due the City. The following formula was used to determine the amount due the City, and is in accordance with FAA guidelines: Number of PFCs Collected Sales Amount (PFC Amount Collected) Less: Number of PFCs Refunded Less: Refunded Amount Actual PFCs Collected Less: Airline Compensation (Handling Fee) Times $0.08 PFC Amount Due City Airline Compensation Amount The accuracy of this formula was confirmed in a letter from the Federal Aviation Administration dated June 9, Also, the following information was obtained from JetBlue s check stubs for 2002: Number of PFCs Collected 62,007 Number of PFCs Refunded 12,798 Sales Amount (PFC Amount Collected) $279,034 Refund Amount $57,592 Interest Charges According to Section of the Denver Municipal Airport System Rules and Regulations, Schedule of Fees and Charges any payments not made when due shall accrue interest at the rate of 18% per annum, commencing 5 days after the due date. Note 2. Amounts Paid All amounts paid in the schedule of amounts due and paid were compiled from the Department of Aviation s cash receipts records. 11
OFFICE OF THE AUDITOR
OFFICE OF THE AUDITOR DEPARTMENT OF AVIATION REVENUE AND CONTRACT COMPLIANCE AUDIT JUNE 2006 Dennis J. Gallagher Auditor Dennis J. Gallagher Auditor City and County of Denver 201 West Colfax Ave., Dept.
More informationOFFICE OF THE AUDITOR
OFFICE OF THE AUDITOR DEPARTMENT OF AVIATION (FORMERLY AMERICAN TRANS AIR, INC.) REVENUE AND CONTRACT COMPLIANCE AUDIT JUNE 2006 Dennis J. Gallagher Auditor Dennis J. Gallagher Auditor City and County
More informationOFFICE OF THE AUDITOR
OFFICE OF THE AUDITOR DEPARTMENT OF AVIATION AIR WISCONSIN AIRLINES CORPORATION REVENUE AND CONTRACT COMPLIANCE AUDIT OCTOBER 2007 Dennis J. Gallagher Auditor Dennis J. Gallagher Auditor City and County
More informationOFFICE OF THE AUDITOR
OFFICE OF THE AUDITOR DEPARTMENT OF AVIATION REVENUE AND CONTRACT COMPLIANCE AUDIT NOVEMBER 2007 Dennis J. Gallagher Auditor Dennis J. Gallagher Auditor City and County of Denver 201 West Colfax Ave.,
More informationINTERNAL AUDIT REPORT
REPORT SLOA III Airline Agreement Compliance with Calculation of Rates Limited Operational Audit January 1, 2013 December 31, 2014 ISSUE DATE: February 10, 2015 REPORT NO. 2015-04 TABLE OF CONTENTS TRANSMITTAL
More informationDepartment of Aviation Air Cargo Fee Performance Audit
Department of Aviation Air Cargo Fee Performance Audit December 2009 Office of the Auditor Audit Services Division City and County of Denver Dennis J. Gallagher Auditor The Auditor of the City and County
More informationCity and County of San Francisco
City and County of San Francisco Office of the Controller City Services Auditor RECREATION AND PARK DEPARTMENT: Concession Audit of Stow Lake Corporation March 3, 2009 CONTROLLER S OFFICE CITY SERVICES
More informationAmended & Restated Lease of Terminal Building Premises (Airport Use & Lease Agreement)
Amended & Restated Lease of Terminal Building Premises (Airport Use & Lease Agreement) Briefing to the Transportation and Environment Committee Department of Aviation October 27, 2008 Purpose Review 5-Party
More informationAIRPORT RATES AND CHARGES October 1, 2016 to September 30, 2017 SIGNATORY AIRLINE CHARGES
AIRPORT RATES AND CHARGES October 1, 2016 to September 30, 2017 SIGNATORY AIRLINE CHARGES Landing Fees - per 1,000 lbs. of Maximum Gross Landed Weight Terminal Rental Rate - includes ATO, BSO, ticket counters,
More informationSCHEDULE OF RATES AND CHARGES
SCHEDULE OF RATES AND CHARGES Effective: October 1, 2014 Revised: April 1, 2015 TABLE OF CONTENTS Page Airlines 4 Passenger Facility Charge 5 Badges and Security 6 Cargo 6 Concessions 7 FBO/SASO 7 Fuel
More informationGreater Orlando Aviation Authority Orlando International Airport One Jeff Fuqua Boulevard Orlando, Florida Memorandum TO: FROM:
Greater Orlando Aviation Authority One Jeff Fuqua Boulevard Orlando, Florida 32827-4399 Memorandum TO: FROM: Participating Airlines Phil Brown, Executive Director DATE: SUBJECT: Rate Methodology for FY
More informationEXHIBIT E to Signatory Airline Agreement for Palm Beach International Airport RATE AND FEE SCHEDULE
EXHIBIT E to Signatory Airline Agreement for Palm Beach International Airport RATE AND FEE SCHEDULE SECTION I - DEFINITIONS The following words, terms and phrases used in this Exhibit E shall have the
More informationReview of Aviation Real Property Leases at Fort Lauderdale-Hollywood International Airport
Exhibit 1 Review of Aviation Real Property Leases at Fort Lauderdale-Hollywood International Airport Robert Melton, CPA, CIA, CFE, CIG County Auditor Audit Conducted by: Jenny Jiang, CPA, Audit Manager
More informationSCHEDULE OF RATES AND CHARGES
SCHEDULE OF RATES AND CHARGES Effective: October 1, 2017 TABLE OF CONTENTS Page Airlines 4 Passenger Facility Charge 5 Badges and Security 6 Cargo 6 Concessions 7 FBO/SASO 7 Fuel Flowage 7 General Aviation
More informationPreliminary Draft Budget FY Airline Rates and Charges. Sea-Tac International Airport
Draft Budget FY 2015 Airline Rates and Charges Sea-Tac International Airport Aviation Finance & Budget 2015 Budget Airline Rates and Charges TABLE OF CONTENTS Exhibit Contents 1 Aeronautical Revenue Summary
More informationTerminal Space and Ratemaking
Terminal Space and Ratemaking (Written by Dafang Wu on March 19, 2016; PDF version) This article discusses classification of terminal space and options for setting terminal rates and charges methodology.
More informationCOMMONWEALTH PORTS AUTHORITY
REPORT ON COMPLIANCE AND INTERNAL CONTROL OVER COMPLIANCE WITH REQUIREMENTS APPLICABLE TO THE PASSENGER FACILITY CHARGE PROGRAM YEAR ENDED SEPTEMBER 30, 2015 Deloitte & Touche LLC P.O. Box 500308 Saipan,
More informationSTANDARD RATES AND FEES AT BALTIMORE/WASHINGTON INTERNATIONAL THURGOOD MARSHALL (BWI MARSHALL) AIRPORT
TENANT DIRECTIVE BWI: 401.1 DATE: May 31, 2018 DISTRIBUTION: A TITLE: STANDARD RATES AND FEES AT BALTIMORE/WASHINGTON INTERNATIONAL THURGOOD MARSHALL (BWI MARSHALL) AIRPORT I. REFERENCES A. This Directive
More informationCity and County of San Francisco
City and County of San Francisco Office of the Controller City Services Auditor AIRPORT COMMISSION: Asiana Airlines Paid All Landing Fees Due but Incurred $12,846 in Late Charges for 2010 Through 2012
More informationReview of Aviation Real Property Leases at Fort Lauderdale-Hollywood International Airport
Exhibit 1 Review of Aviation Real Property Leases at Fort Lauderdale-Hollywood International Airport Robert Melton, CPA, CIA, CFE, CIG County Auditor Audit Conducted by: Jenny Jiang, CPA, Audit Manager
More informationASIP2 AIR SERVICE INCENTIVE PROGRAM
Albany International Airport ASIP2 AIR SERVICE INCENTIVE PROGRAM December 2011 Albany International Airport Air Service Incentive Program Introduction: The Albany County Airport Authority (ACAA), operator
More informationRESOLUTION NO
Page of 0 0 RESOLUTION NO. 0- A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF BROWARD COUNTY, FLORIDA, PERTAINING TO RATES, FEES, AND CHARGES AT FORT LAUDERDALE-HOLLYWOOD INTERNATIONAL AIRPORT; AMENDING
More informationINTERNAL AUDIT REPORT
INTERNAL AUDIT REPORT LIMITED CONTRACT COMPLIANCE SKY CHEFS, INC. MARCH 2015 FEBRUARY 2017 ISSUE DATE: MAY 30, 2018 REPORT NO. 2018-06 INTERNAL AUDIT TABLE OF CONTENTS EXECUTIVE SUMMARY... 3 BACKGROUND...
More informationRates & Charges Analysis
Aeronautics Division Rates & Charges Analysis Executive Summary Executive Summary In This Report: Airlines Rates and Charges Other Building Rental Rates Landing Fees Parking Rates Tie-Downs Special Use
More informationSCHEDULE OF RATES AND CHARGES
SCHEDULE OF RATES AND CHARGES Effective: October 1, 2018 TABLE OF CONTENTS Page Airlines 4 Passenger Facility Charge 5 Badges and Security 6 Cargo 6 Concessions.. 7 FBO/SASO 7 Fuel Flowage. 7 General
More informationAGENDA REPORT Ordinance: Approval of Proposed Fiscal Year 2017-18 Airline Landing Fee Rates, Terminal Space Rental Rates, and Other Fees, and Amendment and Restatement of Port Ordinance No. 3634. (Aviation)
More informationVIRGIN ISLANDS PORT AUTHORITY (VIPA) 2016 PUBLIC HEARING ON PROPOSED TARIFF INCREASE. ! July
VIRGIN ISLANDS PORT! July AUTHORITY (VIPA) 2016 2016 PUBLIC HEARING ON PROPOSED TARIFF INCREASE FINANCIAL OPERATIONS VIPA AVIATION DIVISION VIRGIN ISLANDS PORT AUTHORITY 2 5-YEAR INCOME STATEMENT SNAPSHOT-
More informationProject Progress Report #1
Project Progress Report #1 As of February 28, 2002 Sam M. McCall, CPA, CIA, CGFM City Auditor AirTran Transportation Services Agreement Report #0214 April 9, 2002 Summary On September 12, 2001, the City
More informationFY 2018 Rates, Fees, and Charges Year End Reconciliation. Finance Department P.O. Box DFW Airport, Texas
FY Rates, Fees, and Charges Year End Reconciliation Finance Department P.O. Box 619428 DFW Airport, Texas 75261-9428 Business Units Executive Summary Summary of FY Year-End Reconciliation Landing Fee Terminal
More informationNovember Attention: Airport Operators. Dear Sir/Madame: Re: Final Rates and Fees Adjustments January 1, 2013
November 2012 Attention: Airport Operators Dear Sir/Madame: Re: Final Rates and Fees Adjustments January 1, 2013 We have now concluded the consultation process with the Airline Consultative Committee (ACC);
More informationCOUNTY OF MUSKEGON MUSKEGON COUNTY AIRPORT Rates, Charges and Fee for FY18 October 1, 2017 through September 30, 2018
COUNTY OF MUSKEGON MUSKEGON COUNTY AIRPORT Rates, Charges and Fee for FY18 October 1, 2017 through September 30, 2018 GROUND & FACILITY LEASE RATES Ground Lease Rate Bare ground for development Per Individual
More informationCOUNTY OF MUSKEGON MUSKEGON COUNTY AIRPORT Rates, Charges and Fees for Fiscal Year 2019 October 1, 2018 through September 30, 2019
COUNTY OF MUSKEGON MUSKEGON COUNTY AIRPORT Rates, Charges and Fees for Fiscal Year 2019 October 1, 2018 through September 30, 2019 GROUND & FACILITY LEASE RATES Ground Lease Rate Bare ground for development
More informationNova Southeastern University Joint-Use Library Agreement: Review of Public Usage
Exhibit 1 Nova Southeastern University Joint-Use Library Agreement: Robert Melton, CPA, CIA, CFE, CIG County Auditor Audit Conducted by: Gerard Boucaud, CISA, Audit Manager Dirk Hansen, CPA, Audit Supervisor
More informationFive of 78, or six percent, of the training hours were incorrectly calculated in the FAA Forms (three calculations resulted in under-
Memorandum CITY OF DALLAS (Report No. A14-004) DATE: December 6, 2013 TO: Honorable Mayor and Members of the City Council SUBJECT: Audit of the City of Dallas Aircraft Rescue and Firefighting Unit 1 The
More informationFeasibility Study Federal Inspection Service Facility at Long Beach Airport
Feasibility Study Federal Inspection Service Facility at Long Beach Airport 13 December 2016 Long Beach City Council PLEASE NOTE: The information, analysis, assessments and opinions contained in this presentation
More informationEXHIBIT K TERMINAL PROJECT PROCEDURES PHASE I - DEVELOPMENT OF TERMINAL PROGRAM & ALTERNATIVES
EXHIBIT K TERMINAL PROJECT PROCEDURES PHASE I - DEVELOPMENT OF TERMINAL PROGRAM & ALTERNATIVES Over the term of the Master Amendment to the Airline Use and Lease Agreement, the Kansas City Aviation Department
More information,~-- JOHN WAYNE AIRPORT, ORANGE COUNTY. Airline Competition Plan UPDATE. Barry A. Rondinella, A.A.E/C.A.E. Airport Director
JOHN WAYNE AIRPORT, ORANGE COUNTY Airline Competition Plan UPDATE JOrNVAYN. AIRPOITT O R A N GE COU N TY,~-- Barry A. Rondinella, A.A.E/C.A.E. Airport Director 3160 Airway Avenue Costa Mesa, CA 92626 January
More informationVANCOUVER AIRPORT AUTHORITY TARIFF OF FEES AND CHARGES Effective January 1, 2019 Subject to Change PAYMENT TERMS AND CONDITIONS
PAYMENT TERMS AND CONDITIONS All fees and charges payable by an air carrier under the Tariff will be invoiced by the Airport Authority and invoiced amounts will be payable by the air carrier on the following
More informationEAST 34 th STREET HELIPORT. Report 2007-N-7
Thomas P. DiNapoli COMPTROLLER OFFICE OF THE NEW YORK STATE COMPTROLLER DIVISION OF STATE GOVERNMENT ACCOUNTABILITY Audit Objectives... 2 Audit Results - Summary... 2 Background... 3 Audit Findings and
More informationREPORT TO THE TWENTY-SEVENTH LEGISLATURE STATE OF HAWAII
REPORT TO THE TWENTY-SEVENTH LEGISLATURE STATE OF HAWAII 2012 PURSUANT TO SECTION 261-7(e), HAWAII REVISED STATUTES, REQUIRING THE DEPARTMENT OF TRANSPORTATION TO SUBMIT A REPORT TO THE LEGISLATURE ON
More informationChapter 9: Financial Plan Draft
Chapter 9: Draft TABLE OF CONTENTS 9... 5 9.2.1 ABIA Accounting... 6 9.2.2 Legal Environment... 6 9.2.3 Governing Documents... 8 9.3.1 FAA AIP Grants... 13 9.3.2 Local ABIA Funds... 14 9.4.1 Defer or Delay
More informationWe have attached a summary and the final revised changes and a new rates and fees schedule as posted to our website (www.yqr.ca).
April 1, 2018 Attention: Airport Operators/Tenants/Stakeholders RE: Final Rates and Fees Changes We have now concluded the consultation process with the Airline Consultative Committee (ACC); as a result
More informationIrregular Operations (IROPS) Emergency Contingency Plan
Irregular Operations (IROPS) Emergency Contingency Plan Introduction Denver International Airport (the Airport ) has prepared this Emergency Contingency Plan pursuant to 42301 of the FAA Modernization
More informationREPORT 2014/065 INTERNAL AUDIT DIVISION. Audit of air operations in the United. Nations Assistance Mission in Afghanistan
INTERNAL AUDIT DIVISION REPORT 2014/065 Audit of air operations in the United Nations Assistance Mission in Afghanistan Overall results relating to the effective management of air operations in the United
More informationDenver International Airport Passenger Facility Charges Performance Audit
Denver International Airport Passenger Facility Charges Performance Audit May 2011 Office of the Auditor Audit Services Division City and County of Denver Dennis J. Gallagher Auditor The Auditor of the
More informationCOUNTY OF ORANGE, CALIFORNIA AIRPORT REVENUE BONDS, SERIES 2009 A & B ANNUAL REPORT FOR FISCAL YEAR ENDED JUNE 30, 2013
COUNTY OF ORANGE, CALIFORNIA AIRPORT REVENUE BONDS, SERIES 2009 A & B ANNUAL REPORT FOR FISCAL YEAR ENDED JUNE 30, 2013 Dated: January 28, 2014 COUNTY OF ORANGE, CALIFORNIA AIRPORT REVENUE BONDS, SERIES
More informationThese fee changes have been established in order to establish base fee recoveries for expanding infrastructure and ongoing annual maintenance.
November 1, 2016 Attention: Airport Operators/Tenants/Stakeholders RE: Final Rates and Fees Changes Effective January 1, 2017 We have now concluded the consultation process with the Airline Consultative
More informationUNITED STATES OF AMERICA DEPARTMENT OF TRANSPORTATION OFFICE OF THE SECRETARY WASHINGTON, D.C.
2017-7-8 UNITED STATES OF AMERICA DEPARTMENT OF TRANSPORTATION OFFICE OF THE SECRETARY WASHINGTON, D.C. Issued by the Department of Transportation on the 21st day of July, 2017 Frontier Airlines, Inc.
More informationSCHEDULES OF FEES AND CHARGES FOR THE WICHITA AIRPORT AUTHORITY. Schedule 1 - Signatory Scheduled Passenger Air Carriers
SCHEDULES OF FEES AND CHARGES FOR THE WICHITA AIRPORT AUTHORITY Schedule 1 - Signatory Scheduled Passenger Air Carriers Schedule 2 Non-Signatory Passenger Air Carriers Schedule 3 Non-Participating Passenger
More informationCITY OF DALLAS The Honorable Members of the Mobility Solutions, Infrastructure and Sustainability
Memorandum CITY OF DALLAS The Honorable Members of the Mobility Solutions, Infrastructure and Sustainability To Committee: Lee M. Kleinman (Chair), Rickey D. Callahan (Vice-Chair), Sandy Grayson, Adam
More informationUNITED STATES OF AMERICA DEPARTMENT OF TRANSPORTATION OFFICE OF THE SECRETARY WASHINGTON, D.C.
Order 2017-7-10 UNITED STATES OF AMERICA DEPARTMENT OF TRANSPORTATION OFFICE OF THE SECRETARY WASHINGTON, D.C. Issued by the Department of Transportation On the 21 st day of July, 2017 Delta Air Lines,
More informationJacksonville Aviation Authority Annual Report The Power Within.
Jacksonville Aviation Authority Annual Report 2007 The Power Within. Board of Directors & Executive Team Cyrus Jollivette Chairman 1 John D. Clark Executive Director / CEO Jim McCollum Vice-Chairman 2
More informationGreater Orlando Aviation Authority Board Meeting. Wednesday, August 15, 2018
Greater Orlando Aviation Authority Board Meeting Wednesday, August 15, 2018 AWARDS APM/ITF BENEFITS North Terminal capacity relief o o Remote check-in availability Passenger drop-off areas Additional
More informationUnited Global Performance Commitment 2017
United Global Performance Commitment 2017 A PERFORMANCE COMMITMENT FOR THE COMPLETE TRAVEL PROCESS OUR COMMITMENT The most comprehensive and competitive performance commitment industry-wide. 1 More On
More informationFederal Income Tax Treatment of Personal Use of Aircraft
Aviation Tax Law Webinar Federal Income Tax Treatment of Personal Use of Aircraft December 3, 2013 1 Troy A. Rolf, Esq. 700 Twelve Oaks Center Dr Suite 700 Wayzata, Minnesota 55391 Telephone: (952) 449-8817
More informationSummit County Fiscal Office Auditor Division; Accounting Department Preliminary Audit Report. PREPARED FOR: John A. Donofrio Audit Committee
09-Accounting.Fiscal-64 PREPARED FOR: John A. Donofrio Audit Committee Approved by Audit Committee December 11, 2009 Summit County Internal Audit Department 175 South Main Street Akron, Ohio 44308 Bernard
More informationTAIT FY 2019 BUDGET Summary
TAIT FY 2019 BUDGET Summary Prior FY Budget V Current FY Budget PY 2018 Budget FY 2019 Budget Net % Net $ Beginning Cash (Revenue Fund) $ 2,823,010.00 $ 3,000,000.00 6.27% $ 176,990.00 PFC's & CFC's for
More informationACI Webinar Airport Capital Investment CIP Financial Planning
Manage the Future: Planning CIPs in Times of Accelerated Change and Uncertainty ACI Webinar Airport Capital Investment CIP Financial Planning Don Arthur Principal Unison Consulting, Inc. 0 Agenda Affordability
More informationColumbus Regional Airport Authority. Financial Statements. August 31, Respectfully Submitted. Randy Bush, CPA, CIA. Chief Financial Officer
Columbus Regional Airport Authority Financial Statements August 31, 2018 Respectfully Submitted Randy Bush, CPA, CIA Chief Financial Officer Unaudited for internal purposes CRAA Operating Revenue & Expenses
More informationFinancial Reporting: What is Your Responsibility? Tina Kettle, United Technologies Corporation Doug Stewart, AircraftLogs Monday, Jan 16, 3:30 5:00
Financial Reporting: What is Your Responsibility? Tina Kettle, United Technologies Corporation Doug Stewart, AircraftLogs Monday, Jan 16, 3:30 5:00 Agenda Session Objective Understanding the impact of
More informationInvestor Update April 23, 2009
JetBlue Airways Investor Relations (718) 709-2202 ir@jetblue.com Investor Update April 23, 2009 This investor update provides our investor guidance for the second quarter ending June 30, 2009 and full
More informationDallas Love Field General Aviation Landing Fee
Dallas Love Field General Aviation Landing Fee Mobility Solutions, Infrastructure & Sustainability Committee October 9, 2017 Mark Duebner, Director Department of Aviation Overview Provide overview of Department
More informationAviation Tax Law Webinar. December 12, 2017
Aviation Tax Law Webinar Federal Income Tax Treatment of Personal Use of Aircraft December 12, 2017 Keith Swirsky, President GKG Law, P.C. 1055 Thomas Jefferson Street, N.W., Suite 500 Washington DC 20007
More informationAirline Market Shares of Enplaned Passengers. Scheduled Average Daily Aircraft Departures by Airline. Average Domestic One-Way Airline Fares
December 31, 2009 Mr. Mark Brewer Airport Director Manchester-Boston Regional Airport One Airport Road, Suite 300 Manchester, New Hampshire 03103 Re: Continuing Disclosure Certificate Dear Mr. Brewer:
More informationA REGULATION OF THE CITY AND BOROUGH OF JUNEAU, ALASKA. Adoption of Title 07, Juneau International Airport Chapter 10, Rates and Fees
A REGULATION OF THE CITY AND BOROUGH OF JUNEAU, ALASKA Adoption of Title 07, Chapter 10, Rates and Fees PURSUANT TO AUTHORITY GRANTED BY THE ASSEMBLY OF THE CITY AND BOROUGH OF JUNEAU, THE MANAGER AND
More informationIAH Terminal Redevelopment Project. Memorandum of Agreement with United Airlines
IAH Terminal Redevelopment Project Memorandum of Agreement with United Airlines May 29, 2014 On April 24, HAS presented plans for a new Mickey Leland International Terminal (MLIT) Sufficient capacity for
More informationBuffalo Niagara International Airport Airline Competition Plan Fiscal year 2017
Buffalo Niagara International Airport Airline Competition Plan Fiscal year 2017 Buffalo Niagara International Airport 4200 Genesee Street Buffalo, New York 14225 Table of Contents Introduction.. 3 A. Availability
More informationBroward County Administrative Code Chapter 39. Fees And Other Charges, Aviation Part I. Basic General Rate Schedule
elaws ecases Florida State Florida Administrative Code Florida Courts Counties & Cities of Florida Code of Federal Search Code Sign In Sign Up Broward County Administrative Code Chapter 39. Fees And Other
More informationBOARD FILE NO Rescinds: Resolution 26008
Los Angeles World Airports BOARD FILE NO. 1615 Rescinds: Resolution 26008 TM RESOLUTION NO. 26261 WHEREAS, the Board of Airport Commissioners, in accordance with Section 632(a) of the City Charter of Los
More informationAddendum No. 1 Acknowledgement of Receipt
Department of Aviation Airport Office Building 8500 Peña Blvd., 8 th Floor Room 8810 Denver, Colorado 80249-6340 www.flydenver.com October 1, 2015 ALL PROSPECTIVE PROPOSERS FOR DENVER INTERNATIONAL AIRPORT
More informationAeronautical Fees and Charges. Ottawa Macdonald-Cartier International Airport
Aeronautical Fees and Charges Ottawa Macdonald-Cartier International Airport Issue date: November 28, 2011 Effective date: February 1, 2012 1 Contents Page 1. Definitions 2-3 2. Fees and Charges 3-6 3.
More informationAIRPORT NOISE AND CAPACITY ACT OF 1990
AIRPORT NOISE AND CAPACITY ACT OF 1990 P. 479 AIRPORT NOISE AND CAPACITY ACT OF 1990 SEC. 9301. SHORT TITLE This subtitle may be cited as the Airport Noise and /Capacity Act of 1990. [49 U.S.C. App. 2151
More informationAGENCY: Office of the Secretary (OST), Department of Transportation (DOT).
This document is scheduled to be published in the Federal Register on 04/27/2012 and available online at http://federalregister.gov/a/2012-10179, and on FDsys.gov Billing Code 4910-HY DEPARTMENT OF TRANSPORTATION
More informationVIRGI ISLA DS PORT AUTHORITY
VIRGI ISLA DS PORT AUTHORITY AVIATIO DIVISIO RATES Effective 10/01/05-1 - AVIATIO RATE SCHEDULE By virtue of authority granted under Title 29, Section 543 (12) of the Virgin Islands Code, the Virgin Islands
More informationUNITED STATES OF AMERICA DEPARTMENT OF TRANSPORTATION OFFICE OF THE SECRETARY WASHINGTON, D.C.
Order 2016-1-3 UNITED STATES OF AMERICA DEPARTMENT OF TRANSPORTATION OFFICE OF THE SECRETARY WASHINGTON, D.C. Issued by the Department of Transportation on the 7 th day of January, 2016 United Airlines,
More informationSession 6 Airport Finance 101 Funding Sources for Airports
Session 6 Airport Finance 101 Funding Sources for Airports 31 st Annual AAAE Basics of Airport Law Workshop and 2015 Legal Update November 1-3, 2015 Desk Reference Chapters 2, 19, 22 Frank J. San Martin
More informationInvestor Update January 29, 2008
JetBlue Airways Investor Relations Lisa Studness (718) 709-2202 ir@jetblue.com Investor Update January 29, 2008 This investor update provides our investor guidance for the first quarter ending March 31,
More informationFinancial Feasibility Analysis Terminal Programming Study Des Moines Airport Authority
Financial Feasibility Analysis Terminal Programming Study Des Moines Airport Authority September 12, 2017 Contents 1. Funding Sources for Airport Projects 2. Financial Metrics 3. CIP Summary and Funding
More informationSummary: Denver International Airport, Colorado; Airport
June 23, 2008 Summary: Denver International Airport, Colorado; Airport Primary Credit Analyst: Robert Hannay, San Francisco (1) 415-371-5038; robert_hannay@standardandpoors.com Secondary Credit Analyst:
More informationFinancial Proposal for Gwinnett County Airport Briscoe Field
Financial Proposal for Gwinnett County Airport Briscoe Field Financial Proposal For the Lease, Operation and Improvement RP039-11 of GWINNETT COUNTY AIRPORT BRISCOE FIELD Presented To Gwinnett County Board
More informationMarch 4, Mr. H. Dale Hemmerdinger Chairman Metropolitan Transportation Authority 347 Madison Avenue New York, NY Re: Report 2007-F-31
THOMAS P. DiNAPOLI STATE COMPTROLLER 110 STATE STREET ALBANY, NEW YORK 12236 STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER March 4, 2008 Mr. H. Dale Hemmerdinger Chairman Metropolitan Transportation
More information` /1- -O " T BOARD COMMISSIONERS REPORT. /) /n/1 Reviewed for Date Approval Status By ity Atto TO THE. r a. .-.rila
.-.rila 1 NM 1 MT BOARD! / /F. / ' :!1 ' Los Angeles REPORT A -O " T World Airports TO THE Approved b, Ra on Oliva -s, Dir ce-, Proper Services ` /1- _Ai. Reviewed by: D -.bie Bowers, Dep ' y Executive
More informationIssued by the Department of Transportation on the 26 th day of May, 2015
Order 2015-5-19 Served May 26, 2015 DEPARTMENT UNITED OF STATES TRANSPORTATION OF AMERICA UNITED STATES OF AMERICA DEPARTMENT OF TRANSPORTATION OFFICE OF THE SECRETARY WASHINGTON, D.C. Issued by the Department
More informationKey Issues To Consider Concerning Use of an Aircraft Management Company/Federal Excise Tax Update
April 3, 2012 GKG Law Webinar Key Issues To Consider Concerning Use of an Aircraft Management Company/Federal Excise Tax Update Presenter: Keith G. Swirsky President GKG Law, P.C. kswirsky@gkglaw.com www.gkglaw.com
More informationLos Angeles World Airports
Los Angeles World Airports Ti\'i March 6, 2014 LAX LA/Ontario Van Nuys City of Los Angeles Eric Garcetti Mayor Board of Airport Commissioners Sean O. Burton President Valeria C, Velasco Vice President
More informationCHAPTER 7 IMPLEMENTATION PLAN
CHAPTER 7 IMPLEMENTATION PLAN INTRODUCTION An implementation plan for Blue Grass Airport (LEX) has been prepared based upon the facility needs identified in the Facility Requirements and the Alternatives
More informationAMENDMENT OF SOLICITATION
PROCUREMENT AND CONTRACTS DEPT. AMENDMENT OF SOLICITATION PAGE 1 Procurement and Contracts Dept., MA-29 1 Aviation Circle, Suite 154 Washington, DC 20001-6000 Telephone: (703) 417-8660 1A. AMENDMENT OF
More informationOPERATING DIRECTIVE Number: D Aviation Authority Revised: 03/25/15
Page: 1 of 7 PURPOSE: To establish procedures for airlines and airline service companies to request and utilize the Authority s controlled aircraft gates, hardstands, ticket counter and related facilities
More informationNOTICE OF OPPORTUNITY FOR PUBLIC COMMENT RELATED TO PASSENGER FACILITY CHARGE Posted March 25, 2019
NOTICE OF OPPORTUNITY FOR PUBLIC COMMENT RELATED TO PASSENGER FACILITY CHARGE Posted March 25, 2019 The City of Atlanta is providing an opportunity for public comment until April 25, 2019 related to the
More informationCITY OF KELOWNA BYLAW NO. 7982
SUMMARY: The Airport Fees Bylaw sets the fees for use of Kelowna International Airport terminal space and lands. Provision is made for such fees as aircraft landing, aircraft parking, fuel concession,
More informationPUBLIC NOTICE. Table 1 Projects Proposed by Amendment
PUBLIC NOTICE The Dallas Department of Aviation (the Department) intends to file an amendment application to increase the PFC amount of one previously approved project at Dallas Love Field Airport (the
More informationOPERATING DIRECTIVE Number: D Aviation Authority Revised: 05/26/16
Page: 1 of 7 PURPOSE: To establish procedures for airlines and airline service companies to request and utilize the Authority s controlled aircraft gates, hardstands, ticket counter and related facilities
More informationLos Angeles World Airports
Los Angeles World Airports TM May29,2013 LA)( LA/Ontario Vall Nuys City of Los Angeles Anlonio R. VlllareJigosa Mayor Board of Airport Commissioners tvlichacl A. Lawson Presidont Valeria C. velasco VlGe
More informationRegion of Waterloo International Airport 2019 Fees and Charges
Region of Waterloo International Airport 2019 Fees and Charges Any questions or comments regarding these fees and charges may be directed to: Jeff Caswell, Supervisor Regulatory Affairs & Administration
More informationCLASS SPECIFICATION 5/12/11 SENIOR AIRPORT ENGINEER, CODE 7257
Form PDES 8 THE CITY OF LOS ANGELES CIVIL SERVICE COMMISSION CLASS SPECIFICATION 5/12/11 SENIOR AIRPORT ENGINEER, CODE 7257 Summary of Duties: A Senior Airport Engineer performs the more difficult and
More informationMemphis International Airport Enplanements by Fiscal Year (000 s)
Enplanements (000's) Memphis International Airport Enplanements by Fiscal Year (000 s) 6000 5000 4000 3000 International Domestic 2000 1000 0 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Enplanements
More informationInvestor Update July 22, 2008
JetBlue Airways Investor Relations Lisa Studness (718) 709-2202 ir@jetblue.com Investor Update July 22, 2008 This investor update provides our investor guidance for the third quarter ending September 30,
More informationInvestor Update July 24, 2007
Investor Update July 24, 2007 JetBlue Airways Investor Relations Lisa Studness Cindy England (718) 709-2202 ir@jetblue.com This investor update provides our investor guidance for the third quarter ending
More informationColumbus Regional Airport Authority. Financial Statements. September 30, Respectfully Submitted. Randy Bush, CPA, CIA. Chief Financial Officer
Columbus Regional Airport Authority Financial Statements September 30, 2018 Respectfully Submitted Randy Bush, CPA, CIA Chief Financial Officer Unaudited for internal purposes CRAA Operating Revenue &
More informationOur South African Airways Customer Commitment
Our South African Airways Customer Commitment Last Updated: 14 April, 2012 Service Vision We aim to become the most awarded airline for customer service excellence out of Africa to the world and from the
More information