{"database": "openregs", "table": "cfr_sections", "is_view": false, "human_description_en": "where part_number = 248 and title_number = 14 sorted by section_id", "rows": [["14:14:4.0.1.1.25.0.8.1", 14, "Aeronautics and Space", "II", "A", "248", "PART 248\u2014SUBMISSION OF AUDIT REPORTS", "", "", "", "\u00a7 248.1 Applicability.", "FAA", "", "", "", "The requirements of this part shall be applicable to all air carriers subject to the requirements of part 241 of this subchapter."], ["14:14:4.0.1.1.25.0.8.2", 14, "Aeronautics and Space", "II", "A", "248", "PART 248\u2014SUBMISSION OF AUDIT REPORTS", "", "", "", "\u00a7 248.2 Filing of audit reports.", "FAA", "", "", "[ER-1351, 48 FR 32756, July 19, 1983, as amended by ER-1362, 48 FR 46265, Oct. 12, 1983; 60 FR 66725, Dec. 26, 1995; 75 FR 41584, July 16, 2010; Doc. No. DOT-OST-2014-0140, 84 FR 15932, Apr. 16, 2019]", "(a) Whenever any air carrier subject to \u00a7 248.1 shall have caused an annual audit of its books, records, and accounts to be made by independent public accountants, such air carrier shall file with the Office of Airline Information, in duplicate, a special report consisting of a true and complete copy of the audit report submitted by such independent public accountants, including all schedules, exhibits, and certificates included in, attached to, or submitted with or separately as a part of, the audit report.\n\n(b) Each air carrier subject to \u00a7 248.1 that does not cause an annual audit to be made of its books, records, and accounts for any fiscal year shall, at the close of such fiscal year file with the Bureau of Transportation Statistics' (BTS) Office of Airline Information, as a part of its periodic reports, a statement that no such audit has been performed.\n\n(c) Carriers shall submit their audit reports or their statement that no audit was performed in a format specified in accounting and reporting directives issued by the Bureau of Transportation Statistics' Director of Airline Information."], ["14:14:4.0.1.1.25.0.8.3", 14, "Aeronautics and Space", "II", "A", "248", "PART 248\u2014SUBMISSION OF AUDIT REPORTS", "", "", "", "\u00a7 248.4 Time for filing reports.", "FAA", "", "", "[ER-1351, 48 FR 32756, July 19, 1983, as amended at 60 FR 66725, Dec. 26, 1995]", "The report required by this part shall be filed with the Office of Airline Information within 15 days after the due date of the appropriate periodic BTS Form 41 Report, filed for the 12-month period covered by the audit report, or the date the accountant submits its audit report to the air carrier, whichever is later."], ["14:14:4.0.1.1.25.0.8.4", 14, "Aeronautics and Space", "II", "A", "248", "PART 248\u2014SUBMISSION OF AUDIT REPORTS", "", "", "", "\u00a7 248.5 Withholding from public disclosure.", "FAA", "", "", "[ER-420, 29 FR 13799, Oct. 7, 1964, as amended at 60 FR 66725, Dec. 26, 1995]", "The special reports required to be filed by \u00a7 248.2 shall be withheld from public disclosure, until further order of the BTS, if such treatment is requested by the air carrier at the time of filing."]], "truncated": false, "filtered_table_rows_count": 4, "expanded_columns": [], "expandable_columns": [], "columns": ["section_id", "title_number", "title_name", "chapter", "subchapter", "part_number", "part_name", "subpart", "subpart_name", "section_number", "section_heading", "agency", "authority", "source_citation", "amendment_citations", "full_text"], "primary_keys": ["section_id"], "units": {}, "query": {"sql": "select section_id, title_number, title_name, chapter, subchapter, part_number, part_name, subpart, subpart_name, section_number, section_heading, agency, authority, source_citation, amendment_citations, full_text from cfr_sections where \"part_number\" = :p0 and \"title_number\" = :p1 order by section_id limit 101", "params": {"p0": "248", "p1": "14"}}, "facet_results": {"title_number": {"name": "title_number", "type": "column", "hideable": false, "toggle_url": "/openregs/cfr_sections.json?part_number=248&title_number=14", "results": [{"value": 14, "label": 14, "count": 4, "toggle_url": "https://www.pawtectors.org/openregs/cfr_sections.json?part_number=248", "selected": true}], "truncated": false}, "agency": {"name": "agency", "type": "column", "hideable": false, "toggle_url": "/openregs/cfr_sections.json?part_number=248&title_number=14", "results": [{"value": "FAA", "label": "FAA", "count": 4, "toggle_url": "https://www.pawtectors.org/openregs/cfr_sections.json?part_number=248&title_number=14&agency=FAA", "selected": false}], "truncated": false}, "part_number": {"name": "part_number", "type": "column", "hideable": false, "toggle_url": "/openregs/cfr_sections.json?part_number=248&title_number=14", "results": [{"value": "248", "label": "248", "count": 4, "toggle_url": "https://www.pawtectors.org/openregs/cfr_sections.json?title_number=14", "selected": true}], "truncated": false}}, "suggested_facets": [], "next": null, "next_url": null, "private": false, "allow_execute_sql": true, "query_ms": 241.92242114804685, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}