# CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications - Pegasus Elite Aviation, Inc. (Redacted)
> **Audit** by Department of the Treasury OIG · 2022-09-28
> *About: Department of the Treasury*
## Report
- **Title:** CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications - Pegasus Elite Aviation, Inc. (Redacted)
- **Submitting OIG:** Department of the Treasury OIG
- **Component agency:** Department of the Treasury
- **Type:** Audit
- **Publication date:** 2022-09-28

## Recommendations

- **Rec 1-1** (Closed): Seek reimbursement of the $299,965 overpayment related to averaging salary, wage, and benefit costs, which is inclusive of corporate officer compensation.
- **Rec 1-2** (Closed): Review Pegasus’ PSP2 and PSP3 certifications to determine if corporate officer compensation was requested and seek reimbursement for the overpayment, if applicable.
- **Rec 2-1** (Closed): S&R recommends that the Chief Recovery Officer:Seek reimbursement of the $467,487 overpayment related to the inclusion of employer-side payroll taxes and per diem allowances on the PSP1 Application.
- **Rec 2-2** (Closed): Review Pegasus’ PSP2 and PSP3 certifications to determine if employer-side payroll tax was requested and seek reimbursement for the overpayment, if applicable.
- **Rec 2-3** (Closed): Review Pegasus’ PSP2 and PSP3 certifications to determine if per diem allowances were requested and seek reimbursement for the overpayment, if applicable.
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/coronavirus-disease-2019-pandemic-relief-programs-audit-air-carrier-worker-support)
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