SkyWest Airlines 2012 Annual Report Download - page 106

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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 ensure that
information we are required to disclose in the reports we file or submit under the Exchange Act is
recorded, processed, summarized and reported, within the time periods specified in the Commission
rules and forms. 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, 2012, those controls and procedures were effective to ensure that
information we are required to disclose in the reports we file or submit under the Exchange Act is
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
During the three months ended December 31, 2012, 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.
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 Exchange Act.
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, 2012 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, 2012.
The effectiveness of our internal control over financial reporting as of December 31, 2012, 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.
102