Goto Section: 53.207 | 53.211 | Table of Contents
FCC 53.209
Revised as of December 4, 2012
Goto Year:2011 |
2013
§ 53.209 Biennial audit.
(a) A Bell operating company required to operate a separate affiliate
under section 272 of the Act shall obtain and pay for a Federal/State
joint audit every two years conducted by an independent auditor to
determine whether the Bell operating company has complied with the
rules promulgated under section 272 and particularly the audit
requirements listed in paragraph (b) of this section.
(b) The independent audit shall determine:
(1) Whether the separate affiliate required under section 272 of the
Act has:
(i) Operated independently of the Bell operating company;
(ii) Maintained books, records, and accounts in the manner prescribed
by the Commission that are separate from the books, records and
accounts maintained by the Bell operating company;
(iii) Officers, directors and employees that are separate from those of
the Bell operating company;
(iv) Not obtained credit under any arrangement that would permit a
creditor, upon default, to have recourse to the assets of the Bell
operating company; and
(v) Conducted all transactions with the Bell operating company on an
arm's length basis with the transactions reduced to writing and
available for public inspection.
(2) Whether or not the Bell operating company has:
(i) Discriminated between the separate affiliate and any other entity
in the provision or procurement of goods, services, facilities, and
information, or the establishment of standards;
(ii) Accounted for all transactions with the separate affiliate in
accordance with the accounting principles and rules approved by the
Commission.
(3) Whether or not the Bell operating company and an affiliate subject
to section 251(c) of the Act:
(i) Have fulfilled requests from unaffiliated entities for telephone
exchange service and exchange access within a period no longer than the
period in which it provides such telephone exchange service and
exchange access to itself or its affiliates;
(ii) Have made available facilities, services, or information
concerning its provision of exchange access to other providers of
interLATA services on the same terms and conditions as it has to its
affiliate required under section 272 that operates in the same market;
(iii) Have charged its separate affiliate under section 272, or imputed
to itself (if using the access for its provision of its own services),
an amount for access to its telephone exchange service and exchange
access that is no less than the amount charged to any unaffiliated
interexchange carriers for such service; and
(iv) Have provided any interLATA or intraLATA facilities or services to
its interLATA affiliate and made available such services or facilities
to all carriers at the same rates and on the same terms and conditions,
and allocated the associated costs appropriately.
(c) An independent audit shall be performed on the first full year of
operations of the separate affiliate required under section 272 of the
Act, and biennially thereafter.
(d) The Chief, Enforcement Bureau, shall work with the regulatory
agencies in the states having jurisdiction over the Bell operating
company's local telephone services, to attempt to form a Federal/State
joint audit team with the responsibility for overseeing the planning of
the audit as specified in § 53.211 and the analysis and evaluation of
the audit as specified in § 53.213. The Federal/State joint audit team
may direct the independent auditor to take any actions necessary to
ensure compliance with the audit requirements listed in paragraph (b)
of this section. If the state regulatory agencies having jurisdiction
choose not to participate in the Federal/State joint audit team, the
Chief, Enforcement Bureau, shall establish an FCC audit team to oversee
and direct the independent auditor to take any actions necessary to
ensure compliance with the audit requirements in paragraph (b) of this
section.
[ 62 FR 2926 , Jan. 21, 1997, as amended at 67 FR 13226 , Mar. 21, 2002]
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Goto Section: 53.207 | 53.211
Goto Year: 2011 |
2013
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