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Report of Independent Auditor on Compliance for the Passenger Facility Charge Program
and on Internal Control over Compliance Required by the Passenger Facility Charge
Audit Guide for Public Agencies
To the Board of Commissioners
Peninsula Airport Commission
Newport News, Virginia
Report on Compliance for the Passenger Facility Charge Program
Opinion on the Passenger Facility Charge Program
We have audited the Peninsula Airport Commission’s (the “Commission”) compliance with the types of compliance
requirements identified as subject to audit in the Passenger Facility Charge Audit Guide for Public Agencies (the
“Guide”), issued by the Federal Aviation Administration, that could have a direct and material effect on the
Commission’s Passenger Facility Charge Program for the year ended June 30, 2025.
In our opinion, the Commission complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on each of its Passenger Facility Charge Program
for the year ended June 30, 2025.
Basis for Opinion on the Passenger Facility Charge Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United
States of America; the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States; and the Guide. Our responsibilities under those standards
and the Uniform Guidance and the Guide are further described in the Auditor’s Responsibilities for the Audit of
Compliance section of our report.
We are required to be independent of the Commission and to meet our other ethical responsibilities, in accordance
with relevant ethical requirements relating to our audit. We believe the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our opinion on compliance for the Passenger Facility Charge
Program. Our audit does not provide a legal determination of the Commission’s compliance with the compliance
requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of laws,
statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the Commission’s
Passenger Facility Charge Program.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance
requirements referred to above occurred, whether due to fraud or error, and express an opinion on the
Commission’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not
absolute assurance and, therefore, is not a guarantee that an audit conducted in accordance with generally
accepted auditing standards, Government Auditing Standards, and the Guide will always detect material
noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than
for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or
the override of internal control. Noncompliance with the compliance requirements referred to above is considered
material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment
made by a reasonable user of the report on compliance about the Commission’s compliance with the requirements
of the Passenger Facility Charge Program as a whole.
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