49 CFR 1510.15 - Accounting and auditing requirements.

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There is 1 rule appearing in the Federal Register for 49 CFR Part 1510. View below or at eCFR (GPOAccess)
§ 1510.15 Accounting and auditing requirements.
(a) Direct air carriers and foreign air carriers must establish and maintain an accounting system to account for the security service fees imposed, collected, refunded and remitted. The accounting records must identify the airports at which the passengers were enplaned.
(b) Each direct air carrier and foreign air carrier that collects security services fees from more than 50,000 passengers annually must provide for an audit at least annually of its security service fee activities or accounts.
(c) Audits pursuant to paragraph (b) of this section must be performed by an independent certified public accountant and may be of limited scope. The accountant must express an opinion on the fairness and reasonableness of the direct air carrier's and foreign air carrier's procedures for collecting, holding, and remitting the fees. The opinion must also address whether the quarterly reports required in § 1510.17 fairly represent the net transactions in the security service fee accounts.

Title 49 published on 2014-10-01.

The following are only the Rules published in the Federal Register after the published date of Title 49.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2015-06-04; vol. 80 # 107 - Thursday, June 4, 2015
    1. 80 FR 31850 - Adjustment of Passenger Civil Aviation Security Service Fee
      GPO FDSys XML | Text
      DEPARTMENT OF HOMELAND SECURITY, Transportation Security Administration
      Interim final rule; request for comments.
      Effective date: June 4, 2015, except for the definition of “co-terminal” in § 1510.3, which is effective July 6, 2015. Comment date: Comments must be received by August 3, 2015. Applicability date: Direct air carriers and foreign air carriers in air transportation, foreign air transportation, and intrastate air transportation originating at airports in the United States (air carriers) will be held responsible for applying the round-trip limitation to all relevant air transportation sold on or after 12 a.m. (Eastern Standard Time) on December 19, 2014.
      49 CFR Part 1510

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United States Code

Title 49 published on 2014-10-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 49 CFR Part 1510 after this date.

  • 2015-06-04; vol. 80 # 107 - Thursday, June 4, 2015
    1. 80 FR 31850 - Adjustment of Passenger Civil Aviation Security Service Fee
      GPO FDSys XML | Text
      DEPARTMENT OF HOMELAND SECURITY, Transportation Security Administration
      Interim final rule; request for comments.
      Effective date: June 4, 2015, except for the definition of “co-terminal” in § 1510.3, which is effective July 6, 2015. Comment date: Comments must be received by August 3, 2015. Applicability date: Direct air carriers and foreign air carriers in air transportation, foreign air transportation, and intrastate air transportation originating at airports in the United States (air carriers) will be held responsible for applying the round-trip limitation to all relevant air transportation sold on or after 12 a.m. (Eastern Standard Time) on December 19, 2014.
      49 CFR Part 1510