US Airways 2005 Annual Report Download - page 274

Table of Contents
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
None.
Item 9A. Controls and Procedures
Section 404 of the Sarbanes-Oxley Act of 2002 requires management to include in this Annual Report on Form 10-K a report on management's
assessment of the effectiveness of US Airways Group's and US Airways' internal control over financial reporting, as well as an attestation report from
US Airways Group's and US Airways' independent registered public accounting firm on management's assessment of the effectiveness of US Airways
Group's and US Airways' internal control over financial reporting. Management's annual report on internal control over financial reporting and the related
attestation report from US Airways Group's and US Airways' independent registered public accounting firm are located in Item 8A. "Consolidated Financial
Statements and Supplementary Data of US Airways Group, Inc." and Item 8C. "Consolidated Financial Statements and Supplementary Data of US Airways,
Inc." and are incorporated herein by reference.
Disclosure Controls and Procedures
An evaluation was performed under the supervision and with the participation of US Airways Group's, AWA's and US Airways' management, including
the Chief Executive Officer (the "CEO") and Chief Financial Officer (the "CFO"), of the effectiveness of the design and operation of our disclosure controls
and procedures (as defined in the rules promulgated under the Exchange Act) as of December 31, 2005. Based on that evaluation, our management, including
the CEO and CFO, concluded that our disclosure controls and procedures were effective as of December 31, 2005.
Changes in Internal Control over Financial Reporting
There has been no change to US Airways Group's, AWA's or US Airways' internal control over financial reporting that occurred during the quarter ended
December 31, 2005 that has materially affected, or is reasonably likely to materially affect, US Airways Group's, AWA's or US Airways' internal control over
financial reporting other than controls established to properly account for the merger and consolidation of acquired operations. US Airways Group will face
significant challenges in integrating procedures and operations in a timely and efficient manner and retaining key personnel. Management will continue to
evaluate its internal control over financial reporting as it executes merger integration activities as it is possible that integration activities could materially
affect US Airways Group's, AWA's or US Airways' internal control over financial reporting.
Limitation on the effectiveness of controls.
We believe that a controls system, no matter how well designed and operated, cannot provide absolute assurance that the objectives of the controls system
are met and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been
detected. Our disclosure controls and procedures are designed to provide reasonable assurance of achieving their objectives, and the CEO and CFO believe
that our disclosure controls and procedures were effective at the "reasonable assurance" level as of December 31, 2005.
Item 9B. Other Information
None. 268