FCC Web Documents citing 53.209

as compiled by hallikainen.com/FccRules on 2012 07 01

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  • of the Act requires Bell Operating Companies to offer in-region interLATA service through separate affiliates that comply with certain structural, nondiscrimination, and accounting safeguards. Section 272(d) requires a biennial compliance audit. Pursuant to section 272, Verizon engaged the independent auditing firm of PricewaterhouseCoopers LLP to conduct the initial biennial compliance audit. A Federal/State biennial oversight team was established under section 53.209(d) of the Commission rules to oversee this biennial audit and included staff members from 13 state regulatory commissions in the Verizon region and the Commission. On June 11, 2001, PricewaterhouseCoopers (``PWC'') filed its biennial compliance audit report with the Commission. The report includes: Report of Independent Accountants on Applying Agreed-Upon Procedures, Verizon's Response to the Report of Independent Accountants, and
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  • grant an extension of time until October 22, 2001 for submitting comments on Verizon's section 272(d) biennial audit report. An extension of time will afford the Bureau an opportunity to evaluate and consider the issues raised, while preserving the public's ability to comment on the audit report. IT IS THEREFORE ORDERED that, pursuant to 47 C.F.R. �� 0.91, 0.201-0.204, 1.3, 53.209-53.213, the comment period for the Verizon section 272(d) biennial audit report IS EXTENDED to October 22, 2001. FEDERAL COMMUNICATIONS COMMISSION Kenneth P. Moran Chief, Accounting Safeguards Division, CCB (...continued from previous page) (continued....) Federal Communications Commission DA 01-1939 K L N O T U [ \ ] ^ ` � � � R S T \ ] ` � `
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  • a limited extension of time until November 20, 2001 for submitting comments on Verizon's section 272(d) biennial audit report. An extension of time will afford the Bureau an opportunity to evaluate and consider the issues raised, while preserving the public's ability to comment on the audit report. IT IS THEREFORE ORDERED that, pursuant to 47 C.F.R. �� 0.91, 0.201-0.204, 1.3, 53.209-53.213, the comment period for the Verizon section 272(d) biennial audit report IS EXTENDED to November 20, 2001. FEDERAL COMMUNICATIONS COMMISSION Kenneth P. Moran Chief, Accounting Safeguards Division, CCB (...continued from previous page) (continued....) Federal Communications Commission DA 01-2366 F �0� �0� �0� �0� �0� �0� �0�
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  • a limited extension of time until January 24, 2002 for submitting comments on Verizon's section 272(d) biennial audit report. An extension of time will afford the Bureau an opportunity to evaluate and consider the issues raised, while preserving the public's ability to comment on the audit report. IT IS THEREFORE ORDERED that, pursuant to 47 C.F.R. �� 0.91, 0.201-0.204, 1.3, 53.209-53.213, the comment period for the Verizon section 272(d) biennial audit report IS EXTENDED to January 24, 2001. FEDERAL COMMUNICATIONS COMMISSION Kenneth P. Moran Chief, Accounting Safeguards Division, CCB (...continued from previous page) (continued....) Federal Communications Commission DA 01-2670 F �0� �0� �0� �0� �0� �0� �0�
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  • grant an extension of time until March 21, 2002 for submitting comments on Verizon's section 272(d) biennial audit report. An extension of time will afford the Bureau an opportunity to evaluate and consider the issues raised, while preserving the public's ability to comment on the audit report. IT IS THEREFORE ORDERED that, pursuant to 47 C.F.R. �� 0.91, 0.201-0.204, 1.3, 53.209-53.213, the comment period for the Verizon section 272(d) biennial audit report IS EXTENDED to March 21, 2002. FEDERAL COMMUNICATIONS COMMISSION Kenneth P. Moran Chief, Accounting Safeguards Division, CCB Accounting Safeguards Under the Telecommunications Act of 1996: Section 272(d) Biennial Audit Procedures, CC Docket No. 96-150, Memorandum Opinion and Order, FCC 02-1 (rel. Jan. 10, 2002). (...continued from previous page) (continued....)
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  • the following 13 states: Arkansas, Kansas, Missouri, Oklahoma, Texas, California, Nevada, Illinois, Indiana, Michigan, Ohio, Wisconsin, and Connecticut. Representatives from Nevada and Michigan did not participate with the Joint Federal/State Oversight Team. 2 These requirements are contained in 47 U.S.C. Section 272(b), (c), and (e) of the Communications Act of 1934, as Amended (the �Act�), and in 47 C.F.R. Section 53.209(b) of the Federal Communications Commission�s rules and regulations. !@# r Ernst & Young LLP To the Management of SBC Communications Inc. 2 resulting from the application of the agreed-upon procedures that the Joint Oversight Team believes should also be disclosed in this report. SBC as a Specified User prepared Attachment B-2, SBC Communications Inc.�s letter dated December 14, 2001 and
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  • report consistent with the Commission's denial of Verizon's request. We grant an extension of time until April 8, 2002 for submitting comments on Verizon's section 272(d) biennial audit report. This extension will afford parties 60 days to review and comment on the totality of the audit report. IT IS THEREFORE ORDERED that, pursuant to 47 C.F.R. �� 0.91, 0.201-0.204, 1.3, 53.209-53.213, the comment period for the Verizon section 272(d) biennial audit report IS EXTENDED to April 8, 2002. FEDERAL COMMUNICATIONS COMMISSION Timothy A. Peterson Acting Chief, Accounting Safeguards Division, CCB Accounting Safeguards Under the Telecommunications Act of 1996: Section 272(d) Biennial Audit Procedures, CC Docket No. 96-150, Memorandum Opinion and Order, FCC 02-1 (rel. Jan. 10, 2002). (...continued from previous page)
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  • Order on Reconsideration, 12 FCC Rcd 8653 (1997), aff'd sub nom. Bell Atlantic Telephone Companies v. FCC, 131 F.3d 1044 (D.C. Cir. 1997), Third Order on Reconsideration, 14 FCC Rcd 16299 (1999); see also 47 C.F.R. �� 32.27, 53.1-53.213, 64.901-64.904. See Accounting Safeguards Order, 11 FCC Rcd at 17546, � 13. See id. at 17628-632, �� 197-205; 47 C.F.R. �� 53.209-53.213. See Accounting Safeguards under the Telecommunications Act of 1996: Section 272(d) Biennial Audit Procedures, Memorandum Opinion and Order, 17 FCC Rcd 1374 (``Verizon Confidentiality Order''), recon. denied, Order on Reconsideration, 17 FCC Rcd 6955 (``Verizon Reconsideration Order'') (2002). See Verizon Confidentiality Order, 17 FCC Rcd at 1375, � 4. Id. at 1375-76, � 5. Id. Id. at 1380-83, �� 13-20.
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  • ECFS, the Commission's electronic filing system; or (2) EDOCs, the electronic database containing prior orders, public notices inviting comments and replies, or other matters posted by the Commission. This Public Notice does not affect the non-audit related accounting safeguards issues under the delegated authority of the Wireline Competition Bureau (WCB). This action is taken pursuant to 47 C.F.R. �� 0.111(a)(15), 53.209(d), 53.211(e)(3), and 53.213(c)-(d). Contact Information For questions concerning this Public Notice, contact Ernestine Creech of the Investigations and Hearings Division at (202) 418-0820. By the Chief Auditor, Investigations and Hearings Division, Enforcement Bureau. PUBLIC NOTICE Federal Communications Commission 445 12th St., S.W. Washington, D.C. 20554 News Media Information 202 / 418-0500 Fax-On-Demand 202 / 418-2830 TTY 202 / 418-2555 Internet:
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  • ECFS, the Commission's electronic filing system; or (2) EDOCs, the electronic database containing prior orders, public notices inviting comments and replies, or other matters posted by the Commission. This Public Notice does not affect the non-audit related accounting safeguards issues under the delegated authority of the Wireline Competition Bureau (WCB). This action is taken pursuant to 47 C.F.R. �� 0.111(a)(15), 53.209(d), 53.211(e)(3), and 53.213(c)-(d). Contact Information For questions concerning this Public Notice, contact Ernestine Creech of the Investigations and Hearings Division at (202) 418-0820. By the Chief Auditor, Investigations and Hearings Division, Enforcement Bureau. PUBLIC NOTICE Federal Communications Commission 445 12th St., S.W. Washington, D.C. 20554 News Media Information 202 / 418-0500 Fax-On-Demand 202 / 418-2830 TTY 202 / 418-2555 Internet:
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  • ECFS, the Commission's electronic filing system; or (2) EDOCs, the electronic database containing prior orders, public notices inviting comments and replies, or other matters posted by the Commission. This Public Notice does not affect the non-audit related accounting safeguards issues under the delegated authority of the Wireline Competition Bureau (WCB). This action is taken pursuant to 47 C.F.R. �� 0.111(a)(15), 53.209(d), 53.211(e)(3), and 53.213(c)-(d). Contact Information For questions concerning this Public Notice, contact Ernestine Creech of the Investigations and Hearings Division at (202) 418-0820. By the Chief Auditor, Investigations and Hearings Division, Enforcement Bureau. PUBLIC NOTICE Federal Communications Commission 445 12th St., S.W. Washington, D.C. 20554 News Media Information 202 / 418-0500 Fax-On-Demand 202 / 418-2830 TTY 202 / 418-2555 Internet:
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  • ECFS, the Commission's electronic filing system; or (2) EDOCs, the electronic database containing prior orders, public notices inviting comments and replies, or other matters posted by the Commission. This Public Notice does not affect the non-audit related accounting safeguards issues under the delegated authority of the Wireline Competition Bureau (WCB). This action is taken pursuant to 47 C.F.R. �� 0.111(a)(15), 53.209(d), 53.211(e)(3), and 53.213(c)-(d). Contact Information For questions concerning this Public Notice, contact Ernestine Creech of the Investigations and Hearings Division, Enforcement Bureau at (202) 418-0820. PUBLIC NOTICE Federal Communications Commission 445 12th St., S.W. Washington, D.C. 20554 News Media Information 202 / 418-0500 Fax-On-Demand 202 / 418-2830 TTY 202 / 418-2555 Internet: http://www.fcc.gov ftp.fcc.gov K L M N L �
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  • . . . shall operate independently from the Bell operating company.'') 47 U.S.C. � 272(d). The Commission adopted requirements governing the section 272(d) biennial audit. See Accounting Safeguards under the Telecommunications Act of 1996, Report and Order, 11 FCC Rcd 17539, 17628-632, �� 197-205 (1996) (``Accounting Safeguards Order''), Second Order on Reconsideration, 15 FCC Rcd 1161 (2000); 47 C.F.R. �� 53.209-53.213. See Accounting Safeguards Order; Implementation of the Non-Accounting Safeguards of Sections 271 and 272 of the Communications Act of 1934, as Amended, First Report and Order and Further Notice of Proposed Rulemaking, 11 FCC Rcd 21905 (1996) (``Non-Accounting Safeguards Order''), First Order on Reconsideration, 12 FCC Rcd 2297 (1997), Second Order on Reconsideration, 12 FCC Rcd 8653 (1997), aff'd sub
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  • Part 101, Governing the Terrestrial Microwave Fixed Radio Service 06/30/09 3060-0719 Quarterly Report of IntraLATA Carriers Listing Payphone Automatic Number Identifications (ANIs) 01/31/10 3060-0723 Public Disclosure of Network Information by Bell Operating Companies (BOCs) 10/31/09 3060-0725 Quarterly Filing of Nondiscrimination Reports (on Quality of Service, Installation, and Maintenance) by Bell Operating Companies (BOC's) 08/31/09 3060-0727 Sec. 73.213 01/31/10 3060-0734 Secs. 53.209, 53.211 and 53.213; Sections 260 and 271-276 of the Communications Act of 1934, as amended 07/31/11 3060-0737 Disclosure Requirements for Information Services Provided Under a Presubscription or Comparable Arrangement 06/30/09 3060-0740 Sec. 95.1015 01/31/09 3060-0741 Implementation of the Local Competition Provisions on the Telecommunications Act of 1996 -- CC Docket No. 96-98 01/31/11 3060-0742 Secs. 52.21, 52.22, 52.23, 52.24, 52.25,
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  • Terrestrial Microwave Fixed Radio Service 05/31/12 3060-0719 Quarterly Report of IntraLATA Carriers Listing Payphone Automatic Number Identifications (ANIs) 03/31/13 3060-0723 47 U.S.C. Section 276, Public Disclosure of Network Information by Bell Operating Companies (BOCs) 10/31/12 3060-0725 Quarterly Filing of Nondiscrimination Reports (on Quality of Service, Installation, and Maintenance) by Bell Operating Companies (BOC's) 08/31/12 3060-0727 Sec. 73.213 10/31/12 3060-0734 Secs. 53.209, 53.211 and 53.213; and Sections 260 and 271-276 of the Communications Act of 1934, as amended 07/31/11 3060-0737 Disclosure Requirements for Information Services Provided Under a Presubscription or Comparable Arrangement 03/31/12 3060-0740 Sec. 95.1015 12/31/11 3060-0741 Implementation of the Local Competition Provisions on the Telecommunications Act of 1996 -- CC Docket No. 96-98 01/31/11 3060-0742 Secs. 52.21, 52.22, 52.23, 52.24,
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  • Accountants, COMPLIANCE ATTESTATION, AT � 500.15-20; AGREED- UPON PROCEDURES ENGAGEMENTS, AT � 600. An agreed-upon procedures engagement is more thorough than an examination engagement because the concept of materiality does not apply to any reported findings. See American Inst. of Certified Pub. Accountants, AGREED-UPON PROCEDURES ENGAGEMENTS, AT � 600.27. 797 See 47 U.S.C. � 272(d). See also 47 C.F.R. �� 53.209-213; Accounting Safeguards Order, 11 FCC Rcd at 17628-32, paras. 197-205. 798 See SBC/Ameritech Order, 14 FCC Rcd at 14884, para. 412. 799 AICPA standards recognize occasions in which an independent auditor has a duty to notify others, including regulatory agencies, of problems uncovered during an audit. See American Inst. of Certified Pub. Accountants, ILLEGAL ACTS BY CLIENTS, AU � 317.23-.24.
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  • See 47 U.S.C. � 274(b)(8); Accounting Safeguards Order, 11 FCC Rcd at 17640-43, paras. 220-26. We also note that the independent audit requirement in the 1996 Act indicates that independent audits are useful tools for evaluating compliance with structural, transactional and nondiscrimination requirements. 47 U.S.C. � 272(d). Accounting Safeguards Order, 11 FCC Rcd at 17623-32, paras. 184-205; 47 C.F.R. � 53.209. An independent auditor's report does not, of course, constitute a legal determination regarding the company's compliance. SBC/Ameritech Order at para. 411 n. 770 (citing American Inst. of Certified Pub. Accountants, Compliance Attestation, AT � 500.03); see also American Inst. of Certified Pub. Accountants, Illegal Acts by Clients, AU � 317.03. 47 U.S.C. � 272(d). Accounting Safeguards Order, 11 FCC Rcd
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  • Paul M. Fuglie (Verizon Fuglie Decl.). Verizon Massachusetts Order, 16 FCC Rcd at 9114-17, paras. 226-31; Bell Atlantic New York Order, 15 FCC Rcd at 4152-61, paras. 401-21; Verizon Application at 66-70; Verizon Browning Decl. at paras. 4-15; Verizon Fuglie Decl. at paras. 3-21. We recognize that the first independent audit of Verizon's section 272 compliance conducted pursuant to section 53.209 of the Commission's rules is now complete. See Letter from PriceWaterhousCoopers LLP to Magalie Roman Salas, Secretary, Federal Communications Commission (June 11, 2001) (transmitting audit report). While the audit raises issues that may require further investigation, the audit results are not a legal determination of Verizon's section 272 compliance. Parties have yet to comment on the audit report and the
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  • Browning Decl.). Verizon Connecticut Order, 16 FCC Rcd at 14178-79, para. 73; Verizon Massachusetts Order, 16 FCC Rcd at 9114-17, paras. 226-31; Bell Atlantic New York Order, 15 FCC Rcd at 4152-61, paras. 401-21; Verizon Application at 68-73; Verizon Browning Decl. at paras. 4-49. We recognize that the first independent audit of Verizon's section 272 compliance conducted pursuant to section 53.209 of the Commission's rules is now complete. See Letter from PriceWaterhouseCoopers LLP to Magalie Roman Salas, Secretary, Federal Communications Commission (June 11, 2001) (transmitting audit report). While the audit raises issues that may require further investigation, the audit results are not a legal determination of Verizon's section 272 compliance. Parties were required to submit comments on the audit report no
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  • at 18554, para. 408. The Commission's accounting safeguards allow certain accounting treatment for services provided by a shared services affiliate to members of the corporate family, so long as the shared services affiliate only conducts business with members of the corporate family. See Accounting Safeguards Order, 11 FCC Rcd at 17607-608, para. 148. 47 U.S.C. � 272(d); 47 C.F.R. � 53.209-213; see SWBT Application at 70-71; SWBT Larkin Aff. at paras. 37-42; SWBT Carrisalez Aff. at paras. 79-81. 47 U.S.C. � 272(d)(1). Accounting Safeguards Order, 11 FCC Rcd at 17629, para. 198. Accounting Safeguards Order, 11 FCC Rcd at 17631, para. 203; Second BellSouth Louisiana Order, 13 FCC Rcd at 20794, para. 338; Bell Atlantic New York Order, 15 FCC Rcd
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  • monitor toll free number conservation plans when exigent circumstances necessitate such action. PART 53 - SPECIAL PROVISIONS CONCERNING BELL OPERATING COMPANIES 86. The authority citation for Part 53 continues to read: Authority: Sections 1-5, 7, 201-05, 218, 251, 253, 271-75, 48 Stat. 1070, as amended, 1077; 47 U.S.C. 151-55, 157, 201-05, 218, 251, 253, 271-75, unless otherwise noted. 87. Section 53.209 is amended by revising paragraph (d) to read as follows: � 53.209 Biennial audit. * * * * * (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
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  • service, which shall make such results available for public inspection. Any party may submit comments on the final audit report.'' 47 U.S.C. � 272(d)(2) (emphasis added). See Section 272(d) Audit Order at para. 12. See Confidentiality Order at para. 54 (citing Scott J. Rafferty, 5 FCC Rcd 4138 (1990)). Section 272(d) Audit Order at para. 11. See 47 C.F.R. �� 53.209(a)-(b). See 47 C.F.R. �� 53.209(d) (stating that the audit team ``may direct the independent auditor to take any actions necessary to ensure compliance with the audit requirements listed in [the Commission's rules].''), 53.511 (requiring the audit team to review the independent auditor's work). Because the section 272(d) biennial audit is an ``agreed-upon procedures'' audit, the joint Federal/State team has the
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-118A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-118A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-118A1.txt
  • FCC Rcd at 17486, para. 124; Verizon Connecticut Order, 16 FCC Rcd at 14178-79, para. 73; Verizon Massachusetts Order, 16 FCC Rcd at 9114-17, paras. 226-31; Bell Atlantic New York Order, 15 FCC Rcd at 4152-61, paras. 401-21; Verizon Browning Decl. at paras. 4-17. We recognize that the first independent audit of Verizon's section 272 compliance conducted pursuant to section 53.209 of the Commission's rules is now complete. See Letter from Pricewaterhouse Coopers LLP to Magalie Roman Salas, Secretary, Federal Communications Commission (June 11, 2001) (transmitting audit report). While the audit raises issues that may require further investigation, the audit results, standing alone, are insufficient to establish whether Verizon is in compliance with section 272. Parties were required to submit comments
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  • are required to file on an annual basis a cost allocation manual describing how they allocate costs between regulated and non-regulated activities, 47 C.F.R. �� 43.21(d) and 64.901-64.903, and are required to have that cost allocation manual audited by an independent auditor every two years, 47 C.F.R. � 64.904. See also 47 C.F.R. �� 32.23(c) and 32.5280. 47 C.F.R. � 53.209. The first biennial audit for New York was submitted to the Commission in June 2001. The second one will not be due until June 2003, after the statutory sunset date. 47 U.S.C. � 272(e)(1). Section 272(e) applies to a BOC or a BOC affiliate subject to section 251(c). An affiliate subject to section 251(c) is an incumbent LEC as defined
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  • 16 FCC Rcd at 17486, para. 124; Verizon Connecticut Order, 16 FCC Rcd at 14178-79, para. 73; Verizon Massachusetts Order, 16 FCC Rcd at 9114-17, paras. 226-31; Bell Atlantic New York Order, 15 FCC Rcd at 4152-61, paras. 401-21; Verizon Browning Decl. at paras. 3-4. Pricewaterhouse Coopers completed the first independent audit of Verizon's section 272 compliance pursuant to section 53.209 of the Commission's rules. See 47 C.F.R. � 53.209. See Letter from Pricewaterhouse Coopers LLP to Magalie Roman Salas, Secretary, Federal Communications Commission (June 11, 2001) (transmitting audit report). Although the audit raises issues that may require further investigation, the audit results, standing alone, are insufficient to establish whether Verizon is in compliance with section 272. 47 U.S.C. � 271(d)(3)(C);
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-1A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-1A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-1A1.txt
  • (1997), Second Order on Reconsideration, 12 FCC Rcd 8653 (1997), aff'd sub nom. Bell Atlantic Telephone Companies v. FCC, 131 F.3d 1044 (D.C. Cir. 1997), Third Order on Reconsideration, 14 FCC Rcd 16299 (1999); see also 47 C.F.R. �� 32.27, 53.1-53.213, 64.901-64.904. See Accounting Safeguards Order at para. 13; see also Non-Accounting Safeguards Order at paras. 15-16. 47 C.F.R. �� 53.209-213; see Accounting Safeguards Order at paras. 197-205. See Proposed Model for Preliminary Biennial Audit Requirements, Public Notice, 12 FCC Rcd 13132 (1997) (Proposed Model Biennial Audit Requirements). See Letter from Joseph DiBella, Regulatory Counsel, Verizon Communications, Inc. to Magalie Roman Salas, Secretary, FCC (June 11, 2001) (Verizon June 11, 2001 Letter); Letter from Gerald Asch, Director - Federal Regulatory, Verizon
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-239A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-239A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-239A1.txt
  • during the section 271 application process. See, e.g., Application of Bell Atlantic New York for Authorization under Section 271 of the Communications Act to Provide In-Region, InterLATA Service in the State of New York, CC Docket No. 99-295, Memorandum Opinion and Order, 15 FCC Rcd 3953, �� 401-21 (1999) (subsequent history omitted). See 47 U.S.C. � 272(d); 47 C.F.R. � 53.209. See Accounting Safeguards Under the Telecommunications Act of 1996, CC Docket No. 96-150, Report and Order, 11 FCC Rcd 17359 (1996) (Accounting Safeguards Order), Second Order on Reconsideration, 15 FCC Rcd 1161 (2000); Implementation of the Non-Accounting Safeguards of Sections 271 and 272 of the Communications Act of 1934, as Amended, CC Docket No. 96-149, First Report and Order and
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-330A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-330A1.txt
  • Arkansas/Missouri Order, 16 FCC Rcd at 20780-81, paras. 122-23; SWBT Kansas/Oklahoma Order, 16 FCC Rcd at 6370-74, paras. 256-65; SWBT Texas Order, 15 FCC Rcd at 18548-57, paras. 394-415. 519 Pacific Bell Application at 102-109. 520 Id. 521 Pacific Bell Application at 106-107. Ernst & Young has completed the first independent audit of SBC's section 272 compliance pursuant to section 53.209 of the Commission's rules. 47 C.F.R. � 53.209. See Letter from Brian Horst, Partner, Ernst & Young, to Marlene H. Dortch, Secretary, Federal Communication Commission (September 16, 2002)(transmitting audit report). 522 See Pacific Bell Carrisalez Aff. at Tab 2; Pacific Bell Henrichs Aff. at Tab 9; Pacific Bell Yohe Aff. at Tab 24. 523 See AT&T Comments at 55-68. Overland
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-63A3.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-63A3.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-63A3.txt
  • 124; Verizon Connecticut Order, 16 FCC Rcd at 14179, para. 73; Verizon Massachusetts Order, 16 FCC Rcd at 9114-17, paras. 226-31; Bell Atlantic New York Order, 15 FCC Rcd at 4152-61, paras. 401-21; Verizon Application at 73-78; Verizon Browning Decl. at paras. 4- 17. We recognize that the first independent audit of Verizon's section 272 compliance conducted pursuant to section 53.209 of the Commission's rules is now complete. See Letter from PricewaterhouseCoopers LLP to Magalie Roman Salas, Secretary, Federal Communications Commission (June 11, 2001) (transmitting audit report). While the audit raises issues that may require further investigation, the audit results are not a legal determination of Verizon's section 272 compliance. Parties were required to submit comments on the audit report no
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-03-199A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-03-199A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-03-199A1.txt
  • Telecommunications Act of 1996, CC Docket No. 96-150, Report and Order, 11 FCC Rcd 17539, 17546, � 13 (1996) (``Accounting Safeguards Order''), Second Order on Reconsideration, 15 FCC Rcd 1161 (2000); Non-Accounting Safeguards Order, 11 FCC Rcd at 21914, �� 15-16. See 47 U.S.C. � 272(d). See Accounting Safeguards Order, 11 FCC Rcd at 17628-32, �� 197-205; 47 C.F.R. �� 53.209-213; Non-Accounting Safeguards Order, 11 FCC Rcd at 22061, � 323. Application of Bell Atlantic New York for Authorization under Section 271 of the Communications Act to Provide In-Region, InterLATA Service in the State of New York, CC Docket No. 99-295, Memorandum Opinion and Order, 15 FCC Rcd 3953, 4178, � 458 (1999) (``Bell Atlantic New York Order''), aff'd sub nom.
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-03-228A4.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-03-228A4.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-03-228A4.txt
  • at para. 6; see also SBC California Order, 17 FCC Rcd at 25731-33, paras. 145-46; SWBT Arkansas/Missouri Order, 16 FCC Rcd at 20780-81, paras. 122-23; SWBT Kansas/Oklahoma Order, 16 FCC Rcd at 6370-74, paras. 256-65; SWBT Texas Order, 15 FCC Rcd at 18548-57, paras. 394-415. E&Y has completed the first independent audit of SBC's section 272 compliance pursuant to section 53.209 of the Commission's rules. 47 C.F.R. � 53.209. See Letter from Brian Horst, Partner, E&Y, to Marlene H. Dortch, Secretary, Federal Communication Commission (Sept. 16, 2002) (transmitting audit report). Only Texas, Kansas, and Oklahoma were included in the first SBC biennial audit. 47 U.S.C. � 271(d)(3)(C). 47 U.S.C. � 271(d)(4). See Verizon New Jersey Order, 17 FCC Rcd at 12362,
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-99-279A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-99-279A1.txt
  • Accountants, COMPLIANCE ATTESTATION, AT � 500.15-20; AGREED- UPON PROCEDURES ENGAGEMENTS, AT � 600. An agreed-upon procedures engagement is more thorough than an examination engagement because the concept of materiality does not apply to any reported findings. See American Inst. of Certified Pub. Accountants, AGREED-UPON PROCEDURES ENGAGEMENTS, AT � 600.27. 773 See 47 U.S.C. � 272(d); see also 47 C.F.R. �� 53.209-213; Accounting Safeguards Order at paras. 197-205. 774 ALTS July 19 Comments at 10. 775 AICPA standards recognize occasions in which an independent auditor has a duty to notify others, including regulatory agencies, of problems uncovered during an audit. See American Inst. of Certified Pub. Accountants, ILLEGAL ACTS BY CLIENTS, AU � 317.23-.24. 776 47 C.F.R � 1.1105. Federal Communications Commission
• http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/1997/fcc97253.pdf http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/1997/fcc97253.txt http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/1997/fcc97253.wp
  • We direct that an audit be performed of USAC's and the Corporations' books on an annual basis by an independent auditor. In our Federal Communications Commission FCC 97-253 See Implementation of the Telecommunications Act of 1996; Accounting Safeguards under the 159 Telecommunications Act of 1996, Report and Order, 11 FCC Rcd 17539 (1996) (1996 Safeguards Order). See 47 C.F.R. � 53.209 et seq. 160 According to generally accepted auditing standards, an agreed-upon procedures audit is one in which the 161 parties involved (i.e., the accountant and the client) determine the nature and scope of the audit. See Statement on Standards for Attestation Engagements No. 1, at 100.56-.61, 100.47-.48 (March 1986). Here, although USAC and the Corporations will be clients, the Commission,
• http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99279.doc http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99279.html http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99279.txt
  • Certified Pub. Accountants, Compliance Attestation, AT � 500.15-20; Agreed-Upon Procedures Engagements, AT � 600. An agreed-upon procedures engagement is more thorough than an examination engagement because the concept of materiality does not apply to any reported findings. See American Inst. of Certified Pub. Accountants, Agreed-Upon Procedures Engagements, AT � 600.27. See 47 U.S.C. � 272(d); see also 47 C.F.R. �� 53.209-213; Accounting Safeguards Order at paras. 197-205. ALTS July 19 Comments at 10. AICPA standards recognize occasions in which an independent auditor has a duty to notify others, including regulatory agencies, of problems uncovered during an audit. See American Inst. of Certified Pub. Accountants, Illegal Acts by Clients, AU � 317.23-.24. 47 C.F.R � 1.1105. See Allegiance July 19 Comments at
• http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99404.doc http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99404.pdf http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99404.txt
  • 14-19. 47 U.S.C. � 272(c)(2); see Bell Atlantic Browning Decl. at paras. 22-26 & Attach. K (submitting reports of independent auditors), P (presenting employee training materials related to affiliate transaction compliance). 47 C.F.R. � 32.27; Accounting Safeguards Order, 11 FCC Rcd at 17586-87; Second BellSouth Louisiana Order, 13 FCC Rcd at 20785-86. 47 U.S.C. � 272(d); see 47 C.F.R. �� 53.209-213; see also Second BellSouth Louisiana Order, 13 FCC Rcd at 20794; see Bell Atlantic Application at 52; Bell Atlantic Browning Decl. at para. 27 & Attach. P at 36-40 (describing internal controls related to the biennial audit). AARP Comments at 1; Closecall Comments at 8 (raising concerns about affiliate structure); ALTS Comments at 72; see also AT&T Reply at 47
• http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00238.doc http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00238.pdf http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00238.txt
  • SWBT section 272 affiliate). The Commission's accounting safeguards allow certain accounting treatment for services provided by a shared services affiliate to members of the corporate family, so long as the shared services affiliate only conducts business with members of the corporate family. See Accounting Safeguards Order, 11 FCC Rcd at 17607-608, para. 148. 47 U.S.C. � 272(d); 47 C.F.R. � 53.209-213; see SWBT Application at 67-68; SWBT Larkin Aff. at paras. 38-44; SWBT Weckel Aff. at paras. 71-73. 47 U.S.C. � 272(d)(1). Accounting Safeguards Order, 11 FCC Rcd at 17629, para. 198. Accounting Safeguards Order, 11 FCC Rcd at 17631, para. 203; Second BellSouth Louisiana Order, 13 FCC Rcd at 20794, para. 338; Bell Atlantic New York Order at para. 416.
• http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01029.doc http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01029.pdf http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01029.txt
  • at 18554, para. 408. The Commission's accounting safeguards allow certain accounting treatment for services provided by a shared services affiliate to members of the corporate family, so long as the shared services affiliate only conducts business with members of the corporate family. See Accounting Safeguards Order, 11 FCC Rcd at 17607-608, para. 148. 47 U.S.C. � 272(d); 47 C.F.R. � 53.209-213; see SWBT Application at 70-71; SWBT Larkin Aff. at paras. 37-42; SWBT Carrisalez Aff. at paras. 79-81. 47 U.S.C. � 272(d)(1). Accounting Safeguards Order, 11 FCC Rcd at 17629, para. 198. Accounting Safeguards Order, 11 FCC Rcd at 17631, para. 203; Second BellSouth Louisiana Order, 13 FCC Rcd at 20794, para. 338; Bell Atlantic New York Order, 15 FCC Rcd
• http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01269.doc http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01269.pdf http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01269.txt
  • Browning Decl.). Verizon Connecticut Order, 16 FCC Rcd at 14178-79, para. 73; Verizon Massachusetts Order, 16 FCC Rcd at 9114-17, paras. 226-31; Bell Atlantic New York Order, 15 FCC Rcd at 4152-61, paras. 401-21; Verizon Application at 68-73; Verizon Browning Decl. at paras. 4-49. We recognize that the first independent audit of Verizon's section 272 compliance conducted pursuant to section 53.209 of the Commission's rules is now complete. See Letter from PriceWaterhouseCoopers LLP to Magalie Roman Salas, Secretary, Federal Communications Commission (June 11, 2001) (transmitting audit report). While the audit raises issues that may require further investigation, the audit results are not a legal determination of Verizon's section 272 compliance. Parties were required to submit comments on the audit report no
• http://transition.fcc.gov/Bureaus/Wireline_Competition/Orders/2002/fcc02118.pdf
  • at 17486, para. 124; Verizon Connecticut Order, 16 FCC Rcd at 14178- 79, para. 73; Verizon Massachusetts Order, 16 FCC Rcd at 9114-17, paras. 226-31; Bell Atlantic New York Order, 15 FCC Rcd at 4152-61, paras. 401-21; Verizon Browning Decl. at paras. 4-17. 226 We recognize that the first independent audit of Verizon's section 272 compliance conducted pursuant to section 53.209 of the Commission's rules is now complete. See Letter from Pricewaterhouse Coopers LLP to Magalie Roman Salas, Secretary, Federal Communications Commission (June 11, 2001) (transmitting audit report). While the audit raises issues that may require further investigation, the audit results, standing alone, are insufficient to establish whether Verizon is in compliance with section 272. Parties were required to submit comments
• http://transition.fcc.gov/eb/Orders/2002/FCC-02-239A1.html
  • section 272 during the section 271 application process. See, e.g., Application of Bell Atlantic New York for Authorization under Section 271 of the Communications Act to Provide In?Region, InterLATA Service in the State of New York, CC Docket No. 99?295, Memorandum Opinion and Order, 15 FCC Rcd 3953, 401-21 (1999) (subsequent history omitted). 3 See 47 U.S.C. 272(d); 47 C.F.R. 53.209. 4 See Accounting Safeguards Under the Telecommunications Act of 1996, CC Docket No. 96-150, Report and Order, 11 FCC Rcd 17359 (1996) (Accounting Safeguards Order), Second Order on Reconsideration, 15 FCC Rcd 1161 (2000); Implementation of the Non-Accounting Safeguards of Sections 271 and 272 of the Communications Act of 1934, as Amended, CC Docket No. 96-149, First Report and Order
• http://transition.fcc.gov/eb/Orders/2003/DA-03-2619A1.html
  • (1997), Second Order on Reconsideration, 12 FCC Rcd 8653 (1997), aff'd sub nom. Bell Atlantic Telephone Companies v. FCC, 131 F.3d 1044 (D.C. Cir. 1997), Third Order on Reconsideration, 14 FCC Rcd 16299 (1999); see also 47 C.F.R. 32.27, 53.1-53.213, 64.901-64.904. 5 See Accounting Safeguards Order, 11 FCC Rcd at 17546, 13. 6 See id. at 17628-632, 197-205; 47 C.F.R. 53.209- 53.213. 7 See Accounting Safeguards under the Telecommunications Act of 1996: Section 272(d) Biennial Audit Procedures, Memorandum Opinion and Order, 17 FCC Rcd 1374 (``Verizon Confidentiality Order''), recon. denied, Order on Reconsideration, 17 FCC Rcd 6955 (``Verizon Reconsideration Order'') (2002). 8 See Verizon Confidentiality Order, 17 FCC Rcd at 1375, 4. 9 Id. at 1375-76, 5. 10 Id. 11 Id.
• http://transition.fcc.gov/eb/Orders/2003/FCC-03-199A1.html
  • under the Telecommunications Act of 1996, CC Docket No. 96-150, Report and Order, 11 FCC Rcd 17539, 17546, 13 (1996) (``Accounting Safeguards Order''), Second Order on Reconsideration, 15 FCC Rcd 1161 (2000); Non-Accounting Safeguards Order, 11 FCC Rcd at 21914, 15- 16. 6 See 47 U.S.C. 272(d). 7 See Accounting Safeguards Order, 11 FCC Rcd at 17628-32, 197-205; 47 C.F.R. 53.209-213; Non-Accounting Safeguards Order, 11 FCC Rcd at 22061, 323. 8 Application of Bell Atlantic New York for Authorization under Section 271 of the Communications Act to Provide In- Region, InterLATA Service in the State of New York, CC Docket No. 99-295, Memorandum Opinion and Order, 15 FCC Rcd 3953, 4178, 458 (1999) (``Bell Atlantic New York Order''), aff'd sub nom.
• http://transition.fcc.gov/eb/Orders/2004/DA-04-773A1.html
  • separate affiliate . . . shall operate independently from the Bell operating company.'') 8 47 U.S.C. 272(d). The Commission adopted requirements governing the section 272(d) biennial audit. See Accounting Safeguards under the Telecommunications Act of 1996, Report and Order, 11 FCC Rcd 17539, 17628-632, 197-205 (1996) (``Accounting Safeguards Order''), Second Order on Reconsideration, 15 FCC Rcd 1161 (2000); 47 C.F.R. 53.209- 53.213. 9 See Accounting Safeguards Order; Implementation of the Non- Accounting Safeguards of Sections 271 and 272 of the Communications Act of 1934, as Amended, First Report and Order and Further Notice of Proposed Rulemaking, 11 FCC Rcd 21905 (1996) (``Non-Accounting Safeguards Order''), First Order on Reconsideration, 12 FCC Rcd 2297 (1997), Second Order on Reconsideration, 12 FCC Rcd 8653
• http://transition.fcc.gov/eb/Public_Notices/DA-03-2871A1.html
  • (1) ECFS, the Commission's electronic filing system; or (2) EDOCs, the electronic database containing prior orders, public notices inviting comments and replies, or other matters posted by the Commission. This Public Notice does not affect the non-audit related accounting safeguards issues under the delegated authority of the Wireline Competition Bureau (WCB). This action is taken pursuant to 47 C.F.R. 0.111(a)(15), 53.209(d), 53.211(e)(3), and 53.213(c)-(d). Contact Information For questions concerning this Public Notice, contact Ernestine Creech of the Investigations and Hearings Division at (202) 418-0820. By the Chief Auditor, Investigations and Hearings Division, Enforcement Bureau. References 1. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2871A1.pdf 2. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2871A1.doc 3. http://www.fcc.gov/ 4. ftp://ftp.fcc.gov/
• http://transition.fcc.gov/eb/Public_Notices/DA-03-2872A1.html
  • (1) ECFS, the Commission's electronic filing system; or (2) EDOCs, the electronic database containing prior orders, public notices inviting comments and replies, or other matters posted by the Commission. This Public Notice does not affect the non-audit related accounting safeguards issues under the delegated authority of the Wireline Competition Bureau (WCB). This action is taken pursuant to 47 C.F.R. 0.111(a)(15), 53.209(d), 53.211(e)(3), and 53.213(c)-(d). Contact Information For questions concerning this Public Notice, contact Ernestine Creech of the Investigations and Hearings Division at (202) 418-0820. By the Chief Auditor, Investigations and Hearings Division, Enforcement Bureau. References 1. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2872A1.pdf 2. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2872A1.doc 3. http://www.fcc.gov/ 4. ftp://ftp.fcc.gov/
• http://transition.fcc.gov/eb/Public_Notices/DA-03-2873A1.html
  • (1) ECFS, the Commission's electronic filing system; or (2) EDOCs, the electronic database containing prior orders, public notices inviting comments and replies, or other matters posted by the Commission. This Public Notice does not affect the non-audit related accounting safeguards issues under the delegated authority of the Wireline Competition Bureau (WCB). This action is taken pursuant to 47 C.F.R. 0.111(a)(15), 53.209(d), 53.211(e)(3), and 53.213(c)-(d). Contact Information For questions concerning this Public Notice, contact Ernestine Creech of the Investigations and Hearings Division at (202) 418-0820. By the Chief Auditor, Investigations and Hearings Division, Enforcement Bureau. References 1. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2873A1.pdf 2. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2873A1.doc 3. http://www.fcc.gov/ 4. ftp://ftp.fcc.gov/
• http://transition.fcc.gov/eb/Public_Notices/DA-03-2874A1.html
  • (1) ECFS, the Commission's electronic filing system; or (2) EDOCs, the electronic database containing prior orders, public notices inviting comments and replies, or other matters posted by the Commission. This Public Notice does not affect the non-audit related accounting safeguards issues under the delegated authority of the Wireline Competition Bureau (WCB). This action is taken pursuant to 47 C.F.R. 0.111(a)(15), 53.209(d), 53.211(e)(3), and 53.213(c)-(d). Contact Information For questions concerning this Public Notice, contact Ernestine Creech of the Investigations and Hearings Division, Enforcement Bureau at (202) 418-0820. References 1. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2873A1.pdf 2. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2873A1.doc 3. http://www.fcc.gov/ 4. ftp://ftp.fcc.gov/
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1997/fcc97253.pdf http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1997/fcc97253.txt http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1997/fcc97253.wp
  • We direct that an audit be performed of USAC's and the Corporations' books on an annual basis by an independent auditor. In our Federal Communications Commission FCC 97-253 See Implementation of the Telecommunications Act of 1996; Accounting Safeguards under the 159 Telecommunications Act of 1996, Report and Order, 11 FCC Rcd 17539 (1996) (1996 Safeguards Order). See 47 C.F.R. � 53.209 et seq. 160 According to generally accepted auditing standards, an agreed-upon procedures audit is one in which the 161 parties involved (i.e., the accountant and the client) determine the nature and scope of the audit. See Statement on Standards for Attestation Engagements No. 1, at 100.56-.61, 100.47-.48 (March 1986). Here, although USAC and the Corporations will be clients, the Commission,
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99279.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99279.html http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99279.txt
  • Certified Pub. Accountants, Compliance Attestation, AT � 500.15-20; Agreed-Upon Procedures Engagements, AT � 600. An agreed-upon procedures engagement is more thorough than an examination engagement because the concept of materiality does not apply to any reported findings. See American Inst. of Certified Pub. Accountants, Agreed-Upon Procedures Engagements, AT � 600.27. See 47 U.S.C. � 272(d); see also 47 C.F.R. �� 53.209-213; Accounting Safeguards Order at paras. 197-205. ALTS July 19 Comments at 10. AICPA standards recognize occasions in which an independent auditor has a duty to notify others, including regulatory agencies, of problems uncovered during an audit. See American Inst. of Certified Pub. Accountants, Illegal Acts by Clients, AU � 317.23-.24. 47 C.F.R � 1.1105. See Allegiance July 19 Comments at
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99404.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99404.pdf http://www.fcc.gov/Bureaus/Common_Carrier/Orders/1999/fcc99404.txt
  • 14-19. 47 U.S.C. � 272(c)(2); see Bell Atlantic Browning Decl. at paras. 22-26 & Attach. K (submitting reports of independent auditors), P (presenting employee training materials related to affiliate transaction compliance). 47 C.F.R. � 32.27; Accounting Safeguards Order, 11 FCC Rcd at 17586-87; Second BellSouth Louisiana Order, 13 FCC Rcd at 20785-86. 47 U.S.C. � 272(d); see 47 C.F.R. �� 53.209-213; see also Second BellSouth Louisiana Order, 13 FCC Rcd at 20794; see Bell Atlantic Application at 52; Bell Atlantic Browning Decl. at para. 27 & Attach. P at 36-40 (describing internal controls related to the biennial audit). AARP Comments at 1; Closecall Comments at 8 (raising concerns about affiliate structure); ALTS Comments at 72; see also AT&T Reply at 47
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00009.doc
  • schools, commercial mobile services, services that allow a customer located in one LATA to retrieve stored information from (or file information in) information storage facilities located in another LATA, and signaling information. See 47 U.S.C. � 271(g). Id. at paras. 73-76, 257. See 47 U.S.C. � 272. Accounting Safeguards Order at paras. 122, 137, 197-205; see also 47 C.F.R. �� 53.209-213. Accounting Safeguards Order at paras. 101-66; see SBC Petition at 2-6; GTE Petition at 11-19; SNET Petition at 2-4; U S West Comments at 6. Accounting Safeguards Order at paras. 73-76; see SBC Petition at 6-9; Bell Atlantic/NYNEX Comments at 5; BellSouth Comments at 5. See 47 C.F.R. � 61.45(d)(1)(v) (addressing exogenous cost adjustments to price cap indices resulting from
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00091.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00091.txt
  • See 47 U.S.C. � 274(b)(8); Accounting Safeguards Order, 11 FCC Rcd at 17640-43, paras. 220-26. We also note that the independent audit requirement in the 1996 Act indicates that independent audits are useful tools for evaluating compliance with structural, transactional and nondiscrimination requirements. 47 U.S.C. � 272(d). Accounting Safeguards Order, 11 FCC Rcd at 17623-32, paras. 184-205; 47 C.F.R. � 53.209. An independent auditor's report does not, of course, constitute a legal determination regarding the company's compliance. SBC/Ameritech Order at para. 411 n. 770 (citing American Inst. of Certified Pub. Accountants, Compliance Attestation, AT � 500.03); see also American Inst. of Certified Pub. Accountants, Illegal Acts by Clients, AU � 317.03. 47 U.S.C. � 272(d). Accounting Safeguards Order, 11 FCC Rcd
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00238.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00238.pdf http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00238.txt
  • SWBT section 272 affiliate). The Commission's accounting safeguards allow certain accounting treatment for services provided by a shared services affiliate to members of the corporate family, so long as the shared services affiliate only conducts business with members of the corporate family. See Accounting Safeguards Order, 11 FCC Rcd at 17607-608, para. 148. 47 U.S.C. � 272(d); 47 C.F.R. � 53.209-213; see SWBT Application at 67-68; SWBT Larkin Aff. at paras. 38-44; SWBT Weckel Aff. at paras. 71-73. 47 U.S.C. � 272(d)(1). Accounting Safeguards Order, 11 FCC Rcd at 17629, para. 198. Accounting Safeguards Order, 11 FCC Rcd at 17631, para. 203; Second BellSouth Louisiana Order, 13 FCC Rcd at 20794, para. 338; Bell Atlantic New York Order at para. 416.
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01029.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01029.pdf http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01029.txt
  • at 18554, para. 408. The Commission's accounting safeguards allow certain accounting treatment for services provided by a shared services affiliate to members of the corporate family, so long as the shared services affiliate only conducts business with members of the corporate family. See Accounting Safeguards Order, 11 FCC Rcd at 17607-608, para. 148. 47 U.S.C. � 272(d); 47 C.F.R. � 53.209-213; see SWBT Application at 70-71; SWBT Larkin Aff. at paras. 37-42; SWBT Carrisalez Aff. at paras. 79-81. 47 U.S.C. � 272(d)(1). Accounting Safeguards Order, 11 FCC Rcd at 17629, para. 198. Accounting Safeguards Order, 11 FCC Rcd at 17631, para. 203; Second BellSouth Louisiana Order, 13 FCC Rcd at 20794, para. 338; Bell Atlantic New York Order, 15 FCC Rcd
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01269.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01269.pdf http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01269.txt
  • Browning Decl.). Verizon Connecticut Order, 16 FCC Rcd at 14178-79, para. 73; Verizon Massachusetts Order, 16 FCC Rcd at 9114-17, paras. 226-31; Bell Atlantic New York Order, 15 FCC Rcd at 4152-61, paras. 401-21; Verizon Application at 68-73; Verizon Browning Decl. at paras. 4-49. We recognize that the first independent audit of Verizon's section 272 compliance conducted pursuant to section 53.209 of the Commission's rules is now complete. See Letter from PriceWaterhouseCoopers LLP to Magalie Roman Salas, Secretary, Federal Communications Commission (June 11, 2001) (transmitting audit report). While the audit raises issues that may require further investigation, the audit results are not a legal determination of Verizon's section 272 compliance. Parties were required to submit comments on the audit report no
• http://www.fcc.gov/Bureaus/Wireline_Competition/Orders/2002/fcc02118.pdf
  • at 17486, para. 124; Verizon Connecticut Order, 16 FCC Rcd at 14178- 79, para. 73; Verizon Massachusetts Order, 16 FCC Rcd at 9114-17, paras. 226-31; Bell Atlantic New York Order, 15 FCC Rcd at 4152-61, paras. 401-21; Verizon Browning Decl. at paras. 4-17. 226 We recognize that the first independent audit of Verizon's section 272 compliance conducted pursuant to section 53.209 of the Commission's rules is now complete. See Letter from Pricewaterhouse Coopers LLP to Magalie Roman Salas, Secretary, Federal Communications Commission (June 11, 2001) (transmitting audit report). While the audit raises issues that may require further investigation, the audit results, standing alone, are insufficient to establish whether Verizon is in compliance with section 272. Parties were required to submit comments
• http://www.fcc.gov/eb/Orders/2002/FCC-02-239A1.html
  • section 272 during the section 271 application process. See, e.g., Application of Bell Atlantic New York for Authorization under Section 271 of the Communications Act to Provide In?Region, InterLATA Service in the State of New York, CC Docket No. 99?295, Memorandum Opinion and Order, 15 FCC Rcd 3953, 401-21 (1999) (subsequent history omitted). 3 See 47 U.S.C. 272(d); 47 C.F.R. 53.209. 4 See Accounting Safeguards Under the Telecommunications Act of 1996, CC Docket No. 96-150, Report and Order, 11 FCC Rcd 17359 (1996) (Accounting Safeguards Order), Second Order on Reconsideration, 15 FCC Rcd 1161 (2000); Implementation of the Non-Accounting Safeguards of Sections 271 and 272 of the Communications Act of 1934, as Amended, CC Docket No. 96-149, First Report and Order
• http://www.fcc.gov/eb/Orders/2003/DA-03-2619A1.html
  • (1997), Second Order on Reconsideration, 12 FCC Rcd 8653 (1997), aff'd sub nom. Bell Atlantic Telephone Companies v. FCC, 131 F.3d 1044 (D.C. Cir. 1997), Third Order on Reconsideration, 14 FCC Rcd 16299 (1999); see also 47 C.F.R. 32.27, 53.1-53.213, 64.901-64.904. 5 See Accounting Safeguards Order, 11 FCC Rcd at 17546, 13. 6 See id. at 17628-632, 197-205; 47 C.F.R. 53.209- 53.213. 7 See Accounting Safeguards under the Telecommunications Act of 1996: Section 272(d) Biennial Audit Procedures, Memorandum Opinion and Order, 17 FCC Rcd 1374 (``Verizon Confidentiality Order''), recon. denied, Order on Reconsideration, 17 FCC Rcd 6955 (``Verizon Reconsideration Order'') (2002). 8 See Verizon Confidentiality Order, 17 FCC Rcd at 1375, 4. 9 Id. at 1375-76, 5. 10 Id. 11 Id.
• http://www.fcc.gov/eb/Orders/2003/FCC-03-199A1.html
  • under the Telecommunications Act of 1996, CC Docket No. 96-150, Report and Order, 11 FCC Rcd 17539, 17546, 13 (1996) (``Accounting Safeguards Order''), Second Order on Reconsideration, 15 FCC Rcd 1161 (2000); Non-Accounting Safeguards Order, 11 FCC Rcd at 21914, 15- 16. 6 See 47 U.S.C. 272(d). 7 See Accounting Safeguards Order, 11 FCC Rcd at 17628-32, 197-205; 47 C.F.R. 53.209-213; Non-Accounting Safeguards Order, 11 FCC Rcd at 22061, 323. 8 Application of Bell Atlantic New York for Authorization under Section 271 of the Communications Act to Provide In- Region, InterLATA Service in the State of New York, CC Docket No. 99-295, Memorandum Opinion and Order, 15 FCC Rcd 3953, 4178, 458 (1999) (``Bell Atlantic New York Order''), aff'd sub nom.
• http://www.fcc.gov/eb/Orders/2004/DA-04-773A1.html
  • separate affiliate . . . shall operate independently from the Bell operating company.'') 8 47 U.S.C. 272(d). The Commission adopted requirements governing the section 272(d) biennial audit. See Accounting Safeguards under the Telecommunications Act of 1996, Report and Order, 11 FCC Rcd 17539, 17628-632, 197-205 (1996) (``Accounting Safeguards Order''), Second Order on Reconsideration, 15 FCC Rcd 1161 (2000); 47 C.F.R. 53.209- 53.213. 9 See Accounting Safeguards Order; Implementation of the Non- Accounting Safeguards of Sections 271 and 272 of the Communications Act of 1934, as Amended, First Report and Order and Further Notice of Proposed Rulemaking, 11 FCC Rcd 21905 (1996) (``Non-Accounting Safeguards Order''), First Order on Reconsideration, 12 FCC Rcd 2297 (1997), Second Order on Reconsideration, 12 FCC Rcd 8653
• http://www.fcc.gov/eb/Public_Notices/DA-03-2871A1.html
  • (1) ECFS, the Commission's electronic filing system; or (2) EDOCs, the electronic database containing prior orders, public notices inviting comments and replies, or other matters posted by the Commission. This Public Notice does not affect the non-audit related accounting safeguards issues under the delegated authority of the Wireline Competition Bureau (WCB). This action is taken pursuant to 47 C.F.R. 0.111(a)(15), 53.209(d), 53.211(e)(3), and 53.213(c)-(d). Contact Information For questions concerning this Public Notice, contact Ernestine Creech of the Investigations and Hearings Division at (202) 418-0820. By the Chief Auditor, Investigations and Hearings Division, Enforcement Bureau. References 1. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2871A1.pdf 2. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2871A1.doc 3. http://www.fcc.gov/ 4. ftp://ftp.fcc.gov/
• http://www.fcc.gov/eb/Public_Notices/DA-03-2872A1.html
  • (1) ECFS, the Commission's electronic filing system; or (2) EDOCs, the electronic database containing prior orders, public notices inviting comments and replies, or other matters posted by the Commission. This Public Notice does not affect the non-audit related accounting safeguards issues under the delegated authority of the Wireline Competition Bureau (WCB). This action is taken pursuant to 47 C.F.R. 0.111(a)(15), 53.209(d), 53.211(e)(3), and 53.213(c)-(d). Contact Information For questions concerning this Public Notice, contact Ernestine Creech of the Investigations and Hearings Division at (202) 418-0820. By the Chief Auditor, Investigations and Hearings Division, Enforcement Bureau. References 1. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2872A1.pdf 2. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2872A1.doc 3. http://www.fcc.gov/ 4. ftp://ftp.fcc.gov/
• http://www.fcc.gov/eb/Public_Notices/DA-03-2873A1.html
  • (1) ECFS, the Commission's electronic filing system; or (2) EDOCs, the electronic database containing prior orders, public notices inviting comments and replies, or other matters posted by the Commission. This Public Notice does not affect the non-audit related accounting safeguards issues under the delegated authority of the Wireline Competition Bureau (WCB). This action is taken pursuant to 47 C.F.R. 0.111(a)(15), 53.209(d), 53.211(e)(3), and 53.213(c)-(d). Contact Information For questions concerning this Public Notice, contact Ernestine Creech of the Investigations and Hearings Division at (202) 418-0820. By the Chief Auditor, Investigations and Hearings Division, Enforcement Bureau. References 1. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2873A1.pdf 2. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2873A1.doc 3. http://www.fcc.gov/ 4. ftp://ftp.fcc.gov/
• http://www.fcc.gov/eb/Public_Notices/DA-03-2874A1.html
  • (1) ECFS, the Commission's electronic filing system; or (2) EDOCs, the electronic database containing prior orders, public notices inviting comments and replies, or other matters posted by the Commission. This Public Notice does not affect the non-audit related accounting safeguards issues under the delegated authority of the Wireline Competition Bureau (WCB). This action is taken pursuant to 47 C.F.R. 0.111(a)(15), 53.209(d), 53.211(e)(3), and 53.213(c)-(d). Contact Information For questions concerning this Public Notice, contact Ernestine Creech of the Investigations and Hearings Division, Enforcement Bureau at (202) 418-0820. References 1. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2873A1.pdf 2. http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-2873A1.doc 3. http://www.fcc.gov/ 4. ftp://ftp.fcc.gov/
• http://www.fcc.gov/transaction/documents/fcc00091.pdf
  • See 47 U.S.C. � 274(b)(8); Accounting Safeguards Order, 11 FCC Rcd at 17640-43, paras. 220-26. We also note that the independent audit requirement in the 1996 Act indicates that independent audits are useful tools for evaluating compliance with structural, transactional and nondiscrimination requirements. 47 U.S.C. � 272(d). Accounting Safeguards Order, 11 FCC Rcd at 17623-32, paras. 184-205; 47 C.F.R. � 53.209. An independent auditor's report does not, of course, constitute a legal determination regarding the company's compliance. SBC/Ameritech Order at para. 411 n. 770 (citing American Inst. of Certified Pub. Accountants, Compliance Attestation, AT � 500.03); see also American Inst. of Certified Pub. Accountants, Illegal Acts by Clients, AU � 317.03. 47 U.S.C. � 272(d). Accounting Safeguards Order, 11 FCC Rcd