SkyWest Airlines 2008 Annual Report Download - page 86

ITEM 9. CHANGES IN AND DISAGREEMENTS ON ACCOUNTING AND FINANCIAL
DISCLOSURE
None.
ITEM 9A. CONTROLS AND PROCEDURES
Disclosure Controls and Procedures
Under the supervision and with the participation of our management, including our principal
executive officer and principal financial officer, we conducted an evaluation of our disclosure controls
and procedures, as such term is defined under Rule 13a-15(e) 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, our principal executive officer and principal financial officer
concluded that our disclosure controls and procedures are effective in alerting them on a timely basis
to material information required to be included in our reports filed or submitted under the Exchange
Act. There have been no other significant changes (including corrective actions with regard to material
weaknesses) in our internal controls or in other factors that could significantly affect these controls
subsequent to the date of the evaluation referenced above.
Report of Management on Internal Control over Financial Reporting
Our management is responsible for establishing and maintaining adequate internal control over
financial reporting as defined in Rule 13a-15(f) under the Exchange Act. Our internal control over
financial reporting is a process designed to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external purposes in accordance with
accounting principles generally accepted in the United States of America. Internal control over
financial reporting includes those written policies and procedures that:
• pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the
transactions and dispositions of our assets;
• provide reasonable assurance that transactions are recorded as necessary to permit preparation
of financial statements in accordance with accounting principles generally accepted in the United
States of America;
• provide reasonable assurance that our receipts and expenditures are being made only in
accordance with authorization of our management; and
• provide reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use or disposition of assets that could have a material effect on our consolidated
financial statements.
Internal control over financial reporting includes the controls themselves, monitoring and internal
auditing practices and actions taken to correct deficiencies as identified.
Because of its inherent limitations, internal control over financial reporting may not prevent or
detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject
to the risk that controls may become inadequate because of changes in conditions, or that the degree
of compliance with the policies or procedures may deteriorate.
Our management assessed the effectiveness our internal control over financial reporting as of
December 31, 2008. Our management’s assessment was based on criteria for effective internal control
over financial reporting described in ‘‘Internal Control—Integrated Framework’’ issued by the
Committee of Sponsoring Organizations of the Treadway Commission. Our management’s assessment
included an evaluation of the design of our internal control over financial reporting and testing of the
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