Schedule of Passenger Facility Charges Collected by Airline and by Quarter Together with Report of Independent Public Accountants
JUNE 30, 2012 CONTENTS REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS ON APPLYING AGREED UPON PROCEDURES 1 Schedule of Passenger Facility Charges Collected by Airline and by Quarter 2
REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS ON APPLYING AGREED UPON PROCEDURES To the Management of the Maryland Department of Transportation Maryland Aviation Administration We have performed the procedures enumerated below, which were agreed to by the Maryland Department of Transportation (the Department), solely to assist you in evaluating the accompanying Schedule of Passenger Facility Charges Collected by Airline and by Quarter (the Schedule) for the year ended June 30, 2012, for the Maryland Aviation Administration (the Administration). The Administration s management is responsible for the Schedule. This agreed upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. The procedures performed and the related results were as follows: A. We reviewed the guidelines set forth by the Federal Aviation Administration to generate the Schedule. B. We selected a sample of twenty-five (25) passenger facility charges (PFCs) collected per the Schedule. We obtained the PFC remittance and corresponding bank statements for each of the cash receipts selected in our sample in order to validate the amounts recorded were for the correct airline, in the correct amount, and in the proper period. No exceptions were noted. C. We selected five (5) months of interest earned per the Schedule and agreed the interest earned to the bank statements. No exceptions were noted. We were not engaged to and did not conduct an examination, the objective of which would be the expression of an opinion on the accompanying Schedule of Passenger Facility Charges Collected by Airline and by Quarter. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the information and use of the management of the Department, the Administration, and the Federal Aviation Administration, and is not intended to be and should not be used by anyone other than these specified parties. Hunt Valley, Maryland January 30, 2013 200 International Circle Suite 5500 Hunt Valley Maryland 21030 P 410-584-0060 F 410-584-0061
Schedule of Passenger Facility Charges Collected by Airline and by Quarter Airline Cash Collected 1 st Quarter 2 nd Quarter 3 rd Quarter 4 th Quarter Total Aer Lingus $ 878 $ 439 $ 2,779 $ 1,681 $ 5,777 AeroMexico 18 92 132 44 286 Air Canada 34,305 36,897 15,855 31,398 118,455 Air France 1,434 1,451 1,484 2,186 6,555 Air New Zealand 334 404 338 948 2,024 Air Pacific Ltd. 88 35 18 18 159 Air Tahiti 4 - - - 4 AirTran Airways 1,395,659 1,752,768 1,399,122 1,624,536 6,172,085 Alaska Airlines 861 1,370 1,817 1,870 5,918 Alitalia 351 487 312 285 1,435 All Nippon Airways Co. Ltd 531 202 329 922 1,984 Allegiant Air 558 - - 593 1,151 American Airlines 469,958 481,624 427,092 508,658 1,887,332 Apple Vacations 6,124-4,474 6,238 16,836 Asiana Airlines 359 153 162 526 1,200 Austrian Airlines 13 83 62 62 220 Avianca 140 110 66 48 364 Bahamasair 351 - - - 351 British Airways 45,377 50,452 54,097 58,798 208,724 Brussels Airlines 404 369 180 496 1,449 Cape Air 202 176 127 228 733 Cathay Pacific Airways 368 338 473 384 1,563 China Airlines 284 551 288 224 1,347 Continental Airlines 282,767 253,073 218,137 6,303 760,280 COPA Airlines 579 725 746 461 2,511 Czech Airlines - 4 - - 4 Delta Airlines 1,151,911 1,190,512 895,713 1,196,782 4,434,918 El Al Israel Airlines 246 167 176 158 747 Emirates 1,867 1,384 1,069 1,775 6,095 Era Aviation 4 13 9 75 101 Etihad Airways 26 105 105 150 386 EVA Airways 48 57 48 75 228 Finnair 145 127 154 88 514 Frontier Airlines 1,766 5,724 11,557 2,207 21,254 Great Lakes Aviation - - - 9 9 Hawaiian Airlines 88 4 26 83 201 Iberia Airlines 606 891 1,251 1,822 4,570 Island Air - - 4-4 2
Schedule of Passenger Facility Charges Collected by Airline and by Quarter Airline Cash Collected 1 st Quarter 2 nd Quarter 3 rd Quarter 4 th Quarter Total Japan Airlines $ 158 $ 114 $ 70 $ 189 $ 531 Jet Airways 171 57 88 101 417 JetBlue Airways 196,510 124,722 77,206 151,653 550,091 KLM Royal Dutch Airlines 8 39 40 35 122 Korean Air 729 817 779 1,229 3,554 Kuwait Airways 154 74 79 132 439 Lan Airlines 523 607 687 651 2,468 Lan Argentina 26 176 162 31 395 Lan Ecuador 360 272 417 1,386 2,435 Lot Polish Airlines 57 26 18 74 175 Lufthansa 1,555 1,206 991 1,783 5,535 Malaysia Airlines 26 9 22 13 70 Miami Air International 2,147 3,595 127 3,701 9,570 North American Airlines 1,653 3,012 860 1,054 6,579 Qantas Airlines 689 599 1,422 1,179 3,889 Qatar Airways 66 259 430 53 808 Royal Jordanian Airlines 26 48 35 18 127 Saudi Arabian Airlines - - - 4 4 Scandinavian Airlines 153 88 140 153 534 Singapore Airlines 430 654 1,036 1,049 3,169 South African Airways 39 9 9 79 136 Southwest Airlines 7,975,053 6,329,359 5,401,835 7,740,555 27,446,802 Sun Country Airlines - - - 707 707 Swiss International Air Lines 40 26 48 44 158 Taca International Airlines S.A. 9 - - - 9 TAM Airlines 1,111 741 496 1,057 3,405 TAP Air Portugal 114 44 57 44 259 Turkish Airlines 311 118 79 66 574 United Airlines 462,908 428,404 401,230 601,042 1,893,584 US Airways 748,561 755,501 492,274 1,024,274 3,020,610 USA 3000 2,858 6,901 - - 9,759 Virgin Atlantic Airways Ltd. 57 35 39 53 184 VirginBlue Australia 13 4 18 22 57 Vision Airlines - - 4,443 8,560 13,003 Total Collections 12,795,169 11,438,303 9,423,339 12,991,122 46,647,933 Interest Earned 1,372 1,489 1,914 1,642 6,417 Total Cash Collections $ 12,796,541 $ 11,439,792 $ 9,425,253 $ 12,992,764 $ 46,654,350 3