SkyWest Airlines 2003 Annual Report Download - page 51

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KPMG's report on the Company’s consolidated financial statements as of and for the year ended December 31, 2002
contained a separate paragraph stating that "the Company changed its method of accounting for CRJ engine overhaul
costs from the accrual method to the direct expense method in 2002."
During the two most recent fiscal years ended December 31, 2002 and 2001, and the subsequent interim period through April 7,
2003, SkyWest did not consult with E&Y regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of
Regulation S-K.
The Company provided a copy of the foregoing disclosures to KPMG in connection with the Company’s filing of a Current
Report on Form 8-K, dated April 7, 2003 (as amended on April 9, 2003). A copy of KPMG's letter (as required by Item 304
(a) (3) of Regulation S-K) was filed as Exhibit 16.1 to such Current Report.
ITEM 9A. CONTROLS AND PROCEDURES
Under the supervision and with the participation of the Company’s management, including the Company’s principal executive
officer and principal financial officer, the Company conducted an evaluation of its disclosure controls and procedures, as such
term is defined under Rule 13a-14(c) promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”),
within 90 days of the filing date of this report. Based on this evaluation, the Company’s principal executive officer and principal
financial officer concluded that the Company’s disclosure controls and procedures are effective in alerting them on a timely basis
to material information relating to the Company required to be included in the Company’s reports filed or submitted under the
Exchange Act. There have been no significant changes (including corrective actions with regard to significant deficiencies or
material weaknesses) in the Company’s internal controls or in other factors that could significantly affect these controls
subsequent to the date of the evaluation referenced in the preceding paragraph.
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