SkyWest Airlines 2011 Annual Report Download - page 100

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE
None.
ITEM 9A. CONTROLS AND PROCEDURES
Disclosure Controls and Procedures
Our management, including our Chief Executive Officer and Chief Accounting Officer, performed
an evaluation of our disclosure controls and procedures, which have been designed to permit us to
effectively identify and timely disclose important information. Our Chief Accounting Officer performs
functions that are substantially similar to the functions of a chief financial officer with respect to the
oversight of our disclosure controls and procedures. Our management, including our Chief Executive
Officer and Chief Accounting Officer, concluded that, as of December 31, 2011, those controls and
procedures were effective to ensure that material information was accumulated and communicated to
our management, including our Chief Executive Officer and Chief Accounting Officer, as appropriate
to allow timely decisions regarding required disclosure.
Changes In Internal Control
Except as set forth below, during the three months ended December 31, 2011, we did not make
any changes in our internal control over financial reporting that have materially affected, or are
reasonably likely to materially affect, our internal control over financial reporting.
On December 31, 2011, Atlantic Southeast and ExpressJet Delaware completed the ExpressJet
Combination. Since November 17, 2011, the operations formerly conducted by Atlantic Southeast and
ExpressJet Delaware have been conducted under a single operating certificate issued by the U.S.
Federal Aviation Administration (the ‘‘FAA’’). During the year ended December 31, 2011, we continued
to integrate policies, processes, people, technology and operations for the combined company. Our
management will continue to evaluate our internal control over financial reporting as we execute
integration activities associated with the ExpressJet Merger and the ExpressJet Combination.
Management’s Annual Report on Internal Control Over Financial Reporting
Management is responsible for establishing and maintaining adequate internal control over
financial reporting, as such term is defined in Rules13a-15(f) and 15d-15(f) under the Securities
Exchange Act of 1934. Our internal control over financial reporting is 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.
Because of its inherent limitations, internal control over financial reporting may not prevent or
detect misstatements. 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 may deteriorate.
Management conducted an evaluation of the effectiveness of our internal control over financial
reporting as of December 31, 2011 using the criteria issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO) in Internal Control—Integrated Framework. Based
on that evaluation, management believes that our internal control over financial reporting was effective
as of December 31, 2011.
The effectiveness of our internal control over financial reporting as of December 31, 2011, has
been audited by Ernst & Young LLP (‘‘Ernst & Young’’), the independent registered public accounting
firm who also has audited our Consolidated Financial Statements included in this Report. Ernst &
Young’s report on our internal control over financial reporting appears on the following page.
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