Goto Section: 53.211 | 53.301 | Table of Contents
Revised as of October 2, 2015
Goto Year:2014 |
§ 53.213 Audit analysis and evaluation.
(a) Within 60 dates after the end of the audit period, but prior to
discussing the audit findings with the Bell operating company or the
separate affiliate, the independent auditor shall submit a draft of the
audit report to the Federal/State joint audit team.
(1) The Federal/State joint audit team shall have 45 days to review the
audit findings and audit workpapers, and offer its recommendations
concerning the conduct of the audit or the audit findings to the independent
auditor. Exceptions of the Federal/State joint audit team to the finding and
conclusions of the independent auditor that remain unresolved shall be
included in the final audit report.
(2) Within 15 days after receiving the Federal/State joint audit team's
recommendations and making appropriate revisions to the audit report, the
independent auditor shall submit the audit report to the Bell operating
company for its response to the audit findings and send a copy to the
Federal/State joint audit team. The independent auditor may request
additional time to perform additional audit work as recommended by the
Federal/State joint audit team.
(b) Within 30 days after receiving the audit report, the Bell operating
company will respond to the audit findings and send a copy of its response
to the Federal/State joint audit team. The Bell operating company's response
shall be included as part of the final audit report along with any reply
that the independent auditor wishes to make to the response.
(c) Within 10 days after receiving the response of the Bell operating
company, the independent auditor shall make available for public inspection
the final audit report by filing it with the Commission and the state
regulatory agencies participating on the joint audit team.
(d) Interested parties may file comments with the Commission within 60 days
after the audit report is made available for public inspection.
[ 62 FR 2927 , Jan. 21, 1997]
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Subpart D—Manufacturing by Bell Operating Companies
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Goto Section: 53.211 | 53.301
Goto Year: 2014 |
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