The Department of Transportation, Aviation Consumer Protection Division has released its 2007 report on the airlines, called the Air Travel Consumer Report. I love to pick on the airlines. They make it so easy by providing us frowning faces, filthy airplanes, late flights, canceled connections, and non-existent comforts like food and leg room.

If you had to pick the bottom five airlines in on-time arrivals, which would they be? These are the big winners for 2007... Atlantic Southeast was the worst, with less than 65% on-time arrivals. Next were ComAir, US Airways, and American. Bringing up the rear of the rear is the fifth worst airline, Frontier.

I suppose no rant on airlines would be complete unless I mentioned a few of the top airlines. The best airline for on-time arrivals in 2007 was Hawaiian, with over 93% on-time. Next was Aloha with over 92% of flights on time. (Hmmm... makes me think I might need to go to Hawaii soon.) The number 3 airline was Southwest, but they only had 80% of flights on time. Disappointing to be so close to the top with such an unimpressive percentage.

Overall the airlines averaged just over 73% of flights arriving on time for the entire year. I hope you're not trying to make a connecting flight any time soon.

Tracy L. Coenen, CPA, MBA, CFE performs fraud examinations and financial investigations for her company Sequence Inc. Forensic Accounting, and is the author of Essentials of Corporate Fraud.

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