FCC Web Documents citing 64.904

as compiled by hallikainen.com/FccRules on 2012 06 01

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  • and ARMIS Reporting Requirements for Incumbent Local Exchange Carriers: Phase 1, CC Docket No. 99-253, Report and Order, FCC 00-78, ¶ 13 (rel. Mar. 8, 2000) (Phase 1 Report and Order or Phase 1). A large ILEC is a Class A carrier having annual revenues from regulated telecommunications that are equal to or above $7 billion. See 47 C.F.R. § 64.904(b). We note that the Commission is considering eliminating the attest audit requirement for mid-sized ILECs. See 2000 Biennial Regulatory Review Comprehensive Review of the Accounting Requirements and ARMIS Reporting Requirements for Incumbent Local Exchange Carriers: Phase 2 and Phase 3, CC Docket No. 00-199, Notice of Proposed Rulemaking, FCC 00-364, ¶ 82, (rel. Oct. 18, 2000). Responsible Accounting Officer Letter
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  • its initial attestation report. The Commission's rules require mid-sized incumbent LECs, such as Roseville, to obtain an attestation engagement every two years, covering the prior two years. For these engagements, the auditor's opinion must state that the results contained in the ARMIS 43-03 Joint Cost Report for the applicable period are an accurate application of the requirements included in section 64.904(b) of the Commission's rules and are in conformance with its cost allocation manual (CAM). Due to the extension granted Roseville for filing ARMIS reports, Roseville will not file the ARMIS 43-03 Joint Cost Report until October 1, 2001. Unless we extend the time period for the attestation, the auditor will not have the results from the ARMIS 43-03 Report to
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  • the Commission's rules, 47 C.F.R. §§ 0.91, 0.291, and 1.46, that the CenturyTel, Inc. and CenturyTel of Washington, Inc. request for additional extension of time is GRANTED and CenturyTel, Inc. and CenturyTel of Washington, Inc. has an extension of time until January 1, 2002, to file its initial ARMIS Reports and until April 15, 2002 to file its initial rule 64.904 CAM attestation report. FEDERAL COMMUNICATIONS COMMISSION Kenneth P. Moran Chief, Accounting Safeguards Division Century is a mid-sized incumbent LEC, i.e., a carrier whose operating revenue equals or exceeds the indexed revenue threshold and whose revenue when aggregated with the revenues of any LEC that it controls, is controlled by, or with which it is under common control is less than
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  • pursuant to sections 0.91, 0.291, and 1.46 of the Commission's rules, 47 C.F.R. §§ 0.91, 0.291, and 1.46, that the Roseville Telephone Company request for additional extension of time is GRANTED and Roseville Telephone Company has an extension of time until January 1, 2002, to file its initial ARMIS Reports and until April 15, 2002 to file its initial rule 64.904 CAM attestation report. FEDERAL COMMUNICATIONS COMMISSION Kenneth P. Moran Chief, Accounting Safeguards Division Roseville is a mid-sized incumbent LEC, i.e., a carrier whose operating revenue equals or exceeds the indexed revenue threshold and whose revenue when aggregated with the revenues of any LEC that it controls, is controlled by, or with which it is under common control is less than
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  • ``NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers must provide a copy of the independent auditor's opinion with this report, every two years. The independent auditor's opinion will be provided by the BellSouth, Qwest, SBC, and Verizon companies for the odd years (2001, 2003, 2005, etc.) and by all other local exchange carriers for the even years (2002, 2004, 2006, etc.). Your response is mandatory.''
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  • ``NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
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  • to the extent described above in paragraph 8 herein. FEDERAL COMMUNICATIONS COMMISSION Jeffrey J. Carlisle Chief, Wireline Competition Bureau References to SBC-ASI also include a number of Ameritech advanced services affiliates that were formed in 1992. See SBC-ASI Petition for Waiver n. 1 (SBC-ASI Waiver Petition). See 47 C.F.R. Parts 32, 36, and §§ 43.1 - 43.43, and 64.901 - 64.904. Application of Ameritech Corp., Transferor, and SBC Communications, Inc. Transferee, for Consent to Transfer Control of Corporations Holding Commission Licenses and Lines Pursuant to Sections 214 and 310(d) of the Communications Act and Parts 5, 22, 24, 25, 63, 90, 95 and 101 of the Commission's Rules, CC Docket 98-141, Memorandum Opinion and Order, 14 FCC Rcd 14712 (1999) (Merger
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  • Content-Type: text/plain Content-Transfer-Encoding: 8bit Before the Federal Communications Commission Washington, D.C. 20554 In the Matter of Comprehensive Review of the Accounting Requirements and ARMIS Reporting Requirements for Incumbent Local Exchange Carriers: Phase I Waiver of Section 64.904 of the Commission's Rules ) ) ) ) ) ) ) ) CC Docket No. 99-253 ORDER Adopted: March 23, 2006 Released: March 23, 2006 By the Associate Chief, Wireline Competition Bureau: I. INTRODUCTION In this Order, we adopt a limited, one-time waiver of section 64.904 of the Commission's rules to permit all carriers that are subject to the independent
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  • (to the extent the rule requires a carrier to keep Basic Property Records or Continuing Property Records) 47 C.F.R. 32.23 (to the extent the rule requires a carrier to comply with Affiliate Transaction rules) 47 C.F.R. 32.27 47 C.F.R. 32.2000 (e-f) 47 C.F.R. 43.21 (d-k) 47 C.F.R. 64.902 47 C.F.R. 64.903 (only as related to Affiliate Transaction rules) 47 C.F.R. 64.904 (only as related to Affiliate Transaction rules) 47 C.F.R. 65.600 47 C.F.R. 69.301-10 47 C.F.R. 69.401-15 47 U.S.C. 254(k) (only as related to Affiliate Transaction rules). Pursuant to sections 1.415 and 1.419 of the Commission's rules, interested parties may file comments on or before February 1, 2008 and reply comments on or before March 17, 2008. All filings should refer
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  • percent since 1993. Recent Efforts In June 2004, the Commission released an order reflecting a comprehensive review of the accounting and ARMIS reporting requirements and addressing recommendations made by the Federal-State Joint Conference on Accounting Issues. As part of that order, the Commission decided to retain section 32.27 affiliate transaction rules, which are related to rules in sections 64.903 - 64.904. In addition, the Commission is also presently examining these and other Part 64 rules in other proceedings. Comments USTelecom and Verizon propose that the Commission eliminate the cost allocation manual and independent audit requirements in sections 64.903 - 64.904 to the extent they relate to the affiliate transaction rule. We have addressed those issues above in our discussion of Part
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  • (to the extent the rule requires a carrier to keep Basic Property Records or Continuing Property Records) 47 C.F.R. 32.23 (to the extent the rule requires a carrier to comply with Affiliate Transaction rules) 47 C.F.R. 32.27 47 C.F.R. 32.2000 (e-f) 47 C.F.R. 43.21 (d-k) 47 C.F.R. 64.902 47 C.F.R. 64.903 (only as related to Affiliate Transaction rules) 47 C.F.R. 64.904 (only as related to Affiliate Transaction rules) 47 C.F.R. 65.600 47 C.F.R. 69.301-10 47 C.F.R. 69.401-15 47 U.S.C. 254(k) (only as related to Affiliate Transaction rules). The Commission released a Public Notice establishing a comment cycle for the petition on December 18, 2007. On September 6, 2008, the Commission addressed in part certain aspects of the Verizon Petition, including the
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  • I-ALLOCATION OF COSTS Brief Description: The Part 64, Subpart I rules detail the acceptable cost allocation processes for carriers required to separate their regulated costs from nonregulated costs. These rules help to ensure that carriers compete fairly in nonregulated markets and that regulated ratepayers do not bear the risks and burdens of the carriers' competitive, or nonregulated, ventures. Need: Section 64.904 was adopted to detail acceptable methods of compliance with the requirement that carriers that must file cost allocation manuals have those filings reviewed by an independent auditor every two years. Legal Basis: 47 U.S.C. 154, 201, 218, 222, 225, 226, 228, 254(k) and 403(b)(2)(B), (c). Section Number and Title: 64.904(b) Independent audits. SUBPART K-CHANGES IN PREFERRED TELECOMMUNICATIONS SERVICE PROVIDERS Brief
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  • Telephone Services from Costs of Nonregulated Activities, CC Docket No. 86-111, Report and Order, 2 FCC Rcd 1298, paras. 243-73 (1987) ("Joint Cost Order"), modified on recon., 2 FCC Rcd 6283 (1987) ("Joint Cost Reconsideration Order"), further recon., 3 FCC Rcd 6701 (1988), aff'd sub nom., Southwestern Bell Corp. v. FCC, 896 F.2d 1378 (D.C. Cir. 1990). 47 C.F.R. §§ 64.904 (requiring independent audits of cost allocation procedures), 69.621 (establishing an independent audit requirement regarding certain universal service rules). Besides the audits noted above, the Commission has additional experience with independent evaluations of structural, transactional, and nondiscrimination requirements pursuant to the provisions of section 274. See 47 U.S.C. § 274(b)(8); Accounting Safeguards Order, 11 FCC Rcd at 17640-43, paras. 220-26. 784
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  • carriers are not totally free of our accounting and audit requirements as they had sought; instead, they are subject to reduced requirements. Id. at 11406 - 407, ¶¶ 21 - 22. See "Annual Adjustment of Revenue Threshold," Public Notice, DA 00-971 (rel. May 3, 2000) (adjusting annual indexed revenue threshold to $114 million). 47 C.F.R. § 64.903. 47 C.F.R. § 64.904. Accounting Reductions Report and Order, 14 FCC Rcd at 11406 - 07, ¶ 21. The $7 billion threshold is not indexed for inflation annually, but is a fixed threshold that the Commission monitors on a regular basis. 47 C.F.R. § 64.903. The revenue threshold would continue to be indexed and adjusted on an annual basis. See 47 C.F.R § 65.600.
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  • recon., 3 FCC Rcd 6701 (1988), aff'd sub nom., Southwestern Bell Corp. v. FCC, 896 F.2d 1378 (D.C. Cir. 1990). See also 47 U.S.C. § 220(c) (providing that the "Commission may obtain the services of any person licensed to provide public accounting services under the law of any State to assist with, or conduct, audits); see also 47 C.F.R. § 64.904 (requiring independent audits of cost allocation procedures); § 69.621 (establishing an independent audit requirement regarding certain universal service rules). Moreover, the Commission has additional experience with independent evaluations of structural, transactional and nondiscrimination requirements pursuant to the provisions of section 274. See 47 U.S.C. § 274(b)(8); Accounting Safeguards Order, 11 FCC Rcd at 17640-43, paras. 220-26. We also note that
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  • an incumbent LEC must keep its books in accordance with Uniform System of Accounts set forth in Part 32 of the Commission rules. See 47 C.F.R. §§ 32.1 - 32.9000. Second, Part 64 of the Commission's rules divides an incumbent's costs between those associated with regulated telecommunications services and those associated with non-regulated activities. See 47 C.F.R. §§ 64.901 - 64.904. Third, our Part 36 separations rules determine the fraction of the incumbent LEC's regulated costs, expenses and investment that should be allocated to the interstate jurisdiction. See 47 C.F.R. §§ 36.1 - 36.741. After the total amount of regulated, interstate cost is identified, the access charge and price cap rules translate these interstate costs into charges for the specific interstate
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  • an ILEC must keep its books in accordance with the Uniform System of Accounts set forth in Part 32 of the Commission rules. See 47 C.F.R. §§ 32.1 - 32.9000. Second, Part 64 of the Commission's rules divides an ILEC's costs between those associated with regulated telecommunications services and those associated with non-regulated activities. See 47 C.F.R. §§ 64.901 - 64.904. Third, Part 36 separations rules determine the fraction of the ILEC's regulated costs, expenses, and investment that should be allocated to the interstate jurisdiction. See 47 C.F.R. §§ 36.1 - 36.741. After the total amount of regulated, interstate cost is identified, the access charge and price cap rules translate these interstate costs into charges for the specific interstate access services
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  • above the indexed revenue threshold (as defined in § 32.9000 of this chapter) except mid-sized incumbent local exchange carriers is required to file a cost allocation manual describing how it separates regulated from nonregulated costs. The manual shall contain the following information regarding the carrier's allocation of costs between regulated and nonregulated activities: * * * * * 4. Section 64.904 Independent audits is amended by deleting paragraphs (b) and (c) and revising paragraph (a) to read as follows: § 64.904 Independent audits. (a)Each carrier required to file a cost allocation manual shall elect to either (1) have an attest engagement performed by an independent auditor every two years, covering the prior two year period, or (2) have a financial audit
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  • $100,000 increments at the account level. Changes in cost apportionment tables must be quantified in $100,000 increments at the cost pool level. The Chief, Wireline Competition Bureau may suspend any such changes for a period not to exceed 180 days, and may thereafter allow the change to become effective or prescribe a different procedure. * * * * * 111. 64.904 is amended by revising paragraphs (b) and (c) to read as follows: 64.904 Independent audits. * * * * * (b) The attest engagement shall be an examination engagement and shall provide a written communication that expresses an opinion that the systems, processes, and procedures applied by the carrier to generate the results reported pursuant to § 43.21(e)(2) of this
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  • Information System (ARMIS). See 47 C.F.R. § 43.21. In addition, the BOCs 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).
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  • Court in Smith v. Illinois Bell Tel. Co., 282 U.S. 133 (1930). Incumbent LECs must record all expenses, investments, and revenues in accordance with the Uniform System of Accounts in part 32 of our rules, 47 C.F.R. §§ 32.1- 32.9000; divide these costs between those associated with regulated telecommunications services and those associated with nonregulated activities, 47 C.F.R. §§ 64.901- 64.904; determine the fraction of regulated expenses and investment that should be allocated to the interstate jurisdiction, 47 C.F.R. §§ 36.1- 36.741; and then translate these interstate costs into charges for specific interstate access services according to part 69 of our rules, 47 C.F.R. §§ 69.1-69.731. See Rate-of-Return Access Charge Reform Order, 16 FCC Rcd at 19624, para. 19. See Policy
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  • study analyzing the effect of proposed accounting standards changes prior to their implementation. Prior to the Phase 2 Report and Order, Section 64.903 of the Commission's Rules required incumbent LECs with $121 million or more in annual operating revenues to file CAMs setting forth the cost allocation procedures they use to allocate costs between regulated and nonregulated services, and Section 64.904 required each incumbent LEC that filed a CAM to have an attest engagement or financial audit performed by an independent auditor every two years. In the Phase 2 Report and Order, the Commission revised its rules to eliminate the CAM filing requirement and the independent attest engagement or audit requirement for mid-sized incumbent LECs. The Commission also eliminated the requirement
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-97-145A1.pdf
  • Price Index (GDP-CPI).95We chose to rely on GDP-CPI rather than the Gross Domestic Product Price Index (GDP-PI) because the Bureau of Economic Analysis of the Department of Commerce, which produces both indices, considers the GDP-CPI to be a more accurate measure of price changes.96 At paragraph 24 of theOrder and Notice,we proposed 90 1996 Act,§402(c). 91 C.F.R.§32.11. 92 Id. §64.903(a). Id.§64.904(a). 94 Id.43.21(a). Order and Notice 11 FCC Rcd at 11722 para. 10. Id., jn Improved Estimates of the National Income and Product Accounts for 1959-95: Results of the Comprehensive Revision, Survey of Current Business, Jan/Feb. 1996, at 1-2, 19-20. The GDP-CPI utilizes chain- type annual-weighted indices to measure real output and prices. jçi. As discussed in the Order and Notice,
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  • (1991) (initiating an enforcement action based on the review of an independent auditor's working papers). 767 See AT&T July 19 Comments at 14 ; GST/KMC/Logix/RCN July 19 Comments at 4. 768 The Commission's rules already require independent auditors to use generally accepted auditing standards ("GAAS") for conducting audits of an incumbent LEC's compliance with our accounting safeguards. 47 C.F.R. § 64.904(a); see Computer III Remand Proceedings: Bell Operating Company Safeguards and Tier 1 Local Exchange Company Safeguards, Report and Order, 6 FCC Rcd 7571, para. 24 (1991) ("Computer III Remand Order"). 769 American Inst. of Certified Pub. Accountants, COMPLIANCE ATTESTATION, AT § 500. 770 American Inst. of Certified Pub. Accountants, ATTESTATION STANDARDS, AT § 100.01. For the purposes of these conditions,
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  • Rcd 1880 (1991) (initiating an enforcement action based on the review of an independent auditor's working papers). See AT&T July 19 Comments at 14 ; GST/KMC/Logix/RCN July 19 Comments at 4. The Commission's rules already require independent auditors to use generally accepted auditing standards (``GAAS'') for conducting audits of an incumbent LEC's compliance with our accounting safeguards. 47 C.F.R. § 64.904(a); see Computer III Remand Proceedings: Bell Operating Company Safeguards and Tier 1 Local Exchange Company Safeguards, Report and Order, 6 FCC Rcd 7571, para. 24 (1991) (``Computer III Remand Order''). American Inst. of Certified Pub. Accountants, Compliance Attestation, AT § 500. American Inst. of Certified Pub. Accountants, Attestation Standards, AT § 100.01. For the purposes of these conditions, we consider
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  • I-2, B-4. In their CAMs, the BOCs disclose the nature, terms, and frequency of their anticipated affiliate transactions. See 47 C.F.R. § 64.903; see also Bell Atlantic Corp., Cost Allocation Manual § V (Dec. 1998). Pursuant to the Commission's Part 64 rules, all the BOCs receive annual audits of their ARMIS data conducted by an independent auditor. 47 C.F.R. § 64.904. In addition, the Commission regularly reviews the CAMs and the audit materials related to the independent audits, which show the actual amount of affiliate transactions that occurred in the audited period. AT&T Kargoll Aff. at paras. 32-51; AT&T Nov. 8 Ex Parte Letter at 1-4. See AT&T Comments at 69-70; AT&T Reply at 47-48. But see Bell Atlantic Reply at
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  • In their CAMs, the BOCs disclose the nature, terms, and frequency of their anticipated affiliate transactions. See 47 C.F.R. § 64.903; see also SBC Communications, Inc., Cost Allocation Manual, § V (Dec. 16, 1999). Pursuant to the Commission's Part 64 accounting safeguards, all the BOCs receive annual audits of their ARMIS data performed by an independent auditor. 47 C.F.R. § 64.904. In addition, the Commission regularly reviews the CAMs and the audit materials related to the independent audits, which show the actual dollar amount of affiliate transactions that occurred during the audited period. SWBT Application at 65; SWBT Larkin Aff. at paras. 15-24; SWBT Weckel Aff. at paras. 45-70; see ARMIS 43-02 USOA Report, Table I-2 (demonstrating that SWBT provided SBCS
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  • an incumbent LEC must keep its books in accordance with Uniform System of Accounts set forth in Part 32 of the Commission rules. See 47 C.F.R. §§ 32.1 - 32.9000. Second, Part 64 of the Commission's rules divides an incumbent's costs between those associated with regulated telecommunications services and those associated with non-regulated activities. See 47 C.F.R. §§ 64.901 - 64.904. Third, our Part 36 separations rules determine the fraction of the incumbent LEC's regulated costs, expenses and investment that should be allocated to the interstate jurisdiction. See 47 C.F.R. §§ 36.1 - 36.741. After the total amount of regulated, interstate cost is identified, the access charge and price cap rules translate these interstate costs into charges for the specific interstate
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  • an ILEC must keep its books in accordance with the Uniform System of Accounts set forth in Part 32 of the Commission rules. See 47 C.F.R. §§ 32.1 - 32.9000. Second, Part 64 of the Commission's rules divides an ILEC's costs between those associated with regulated telecommunications services and those associated with non-regulated activities. See 47 C.F.R. §§ 64.901 - 64.904. Third, Part 36 separations rules determine the fraction of the ILEC's regulated costs, expenses, and investment that should be allocated to the interstate jurisdiction. See 47 C.F.R. §§ 36.1 - 36.741. After the total amount of regulated, interstate cost is identified, the access charge and price cap rules translate these interstate costs into charges for the specific interstate access services
• http://wireless.fcc.gov/auctions/general/releases/fc000209.doc http://wireless.fcc.gov/auctions/general/releases/fc000209.pdf http://wireless.fcc.gov/auctions/general/releases/fc000209.txt
  • be based on the rate for ten year U.S. treasury obligations applicable on the date the license is granted. The auditor is required to conduct a ``compliance attestation'' for this certification. The Commission's rules already require independent auditors to use generally accepted auditing standards (GAAS) for conducting audits of an incumbent LEC's compliance with our accounting safeguards. 47 C.F.R. § 64.904(a). The independent auditor will conduct this examination using the ``examination engagement'' method. See American Inst. Of Certified Pub. Accountants, COMPLIANCE ATTESTATION, AT § 500.27; ATTESTATION ENGAGEMENTS, AT § 100.53 (noting that an examination engagement is used to reduce the attestation risk to a low level). Notice ¶¶ 17-40. We also sought comment on whether to lift transfer restrictions on designated
• http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.doc http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.txt
  • carriers are not totally free of our accounting and audit requirements as they had sought; instead, they are subject to reduced requirements. Id. at 11406 - 407, ¶¶ 21 - 22. See "Annual Adjustment of Revenue Threshold," Public Notice, DA 00-971 (rel. May 3, 2000) (adjusting annual indexed revenue threshold to $114 million). 47 C.F.R. § 64.903. 47 C.F.R. § 64.904. Accounting Reductions Report and Order, 14 FCC Rcd at 11406 - 07, ¶ 21. The $7 billion threshold is not indexed for inflation annually, but is a fixed threshold that the Commission monitors on a regular basis. 47 C.F.R. § 64.903. The revenue threshold would continue to be indexed and adjusted on an annual basis. See 47 C.F.R § 65.600.
• 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
  • Rcd 1880 (1991) (initiating an enforcement action based on the review of an independent auditor's working papers). See AT&T July 19 Comments at 14 ; GST/KMC/Logix/RCN July 19 Comments at 4. The Commission's rules already require independent auditors to use generally accepted auditing standards (``GAAS'') for conducting audits of an incumbent LEC's compliance with our accounting safeguards. 47 C.F.R. § 64.904(a); see Computer III Remand Proceedings: Bell Operating Company Safeguards and Tier 1 Local Exchange Company Safeguards, Report and Order, 6 FCC Rcd 7571, para. 24 (1991) (``Computer III Remand Order''). American Inst. of Certified Pub. Accountants, Compliance Attestation, AT § 500. American Inst. of Certified Pub. Accountants, Attestation Standards, AT § 100.01. For the purposes of these conditions, we consider
• 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
  • I-2, B-4. In their CAMs, the BOCs disclose the nature, terms, and frequency of their anticipated affiliate transactions. See 47 C.F.R. § 64.903; see also Bell Atlantic Corp., Cost Allocation Manual § V (Dec. 1998). Pursuant to the Commission's Part 64 rules, all the BOCs receive annual audits of their ARMIS data conducted by an independent auditor. 47 C.F.R. § 64.904. In addition, the Commission regularly reviews the CAMs and the audit materials related to the independent audits, which show the actual amount of affiliate transactions that occurred in the audited period. AT&T Kargoll Aff. at paras. 32-51; AT&T Nov. 8 Ex Parte Letter at 1-4. See AT&T Comments at 69-70; AT&T Reply at 47-48. But see Bell Atlantic Reply at
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/da001686.doc
  • to implement its TASS process effective August 1, 2000, subject to these conditions. Our approval of SWBT's CAM revision is limited to the use of the statistical sampling method described in SWBT's submissions and SWBT must not make any changes to its TASS process without prior written approval. Furthermore, as part of its CAM audit or attestation review under Part 64.904 of the commission's rules, we require SWBT to direct its independent auditor to conduct additional procedures to test and review the TASS process. ORDERING CLAUSE Accordingly, IT IS ORDERED, pursuant to Sections 4(i), 4(j), 201, 202, and 220 of the Communications Act of 1934, as amended, 47 U.S.C. §§ 154(i), 154(j), 201, 202, and 220, and Sections 0.91 and 0.291
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00078.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00078.txt
  • must be quantified in $100,000 increments at the account level. Changes in cost apportionment tables must be quantified in $100,000 increments at the cost pool level. The Chief, Common Carrier Bureau may suspend any such changes for a period not to exceed 180 days, and may thereafter allow the change to become effective or prescribe a different procedure. 12. Paragraph 64.904(a) is revised to read as follows: § 64.904 Independent Audits. (a) With the exception of mid-sized local exchange carriers, each local exchange carrier required to file a cost allocation manual, by virtue of having annual operating revenues that equal or exceed the indexed revenue threshold for a given year or by order by the Commission, shall elect to either (1)
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00091.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00091.txt
  • recon., 3 FCC Rcd 6701 (1988), aff'd sub nom., Southwestern Bell Corp. v. FCC, 896 F.2d 1378 (D.C. Cir. 1990). See also 47 U.S.C. § 220(c) (providing that the ``Commission may obtain the services of any person licensed to provide public accounting services under the law of any State to assist with, or conduct, audits); see also 47 C.F.R. § 64.904 (requiring independent audits of cost allocation procedures); § 69.621 (establishing an independent audit requirement regarding certain universal service rules). Moreover, the Commission has additional experience with independent evaluations of structural, transactional and nondiscrimination requirements pursuant to the provisions of section 274. See 47 U.S.C. § 274(b)(8); Accounting Safeguards Order, 11 FCC Rcd at 17640-43, paras. 220-26. We also note that
• 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
  • In their CAMs, the BOCs disclose the nature, terms, and frequency of their anticipated affiliate transactions. See 47 C.F.R. § 64.903; see also SBC Communications, Inc., Cost Allocation Manual, § V (Dec. 16, 1999). Pursuant to the Commission's Part 64 accounting safeguards, all the BOCs receive annual audits of their ARMIS data performed by an independent auditor. 47 C.F.R. § 64.904. In addition, the Commission regularly reviews the CAMs and the audit materials related to the independent audits, which show the actual dollar amount of affiliate transactions that occurred during the audited period. SWBT Application at 65; SWBT Larkin Aff. at paras. 15-24; SWBT Weckel Aff. at paras. 45-70; see ARMIS 43-02 USOA Report, Table I-2 (demonstrating that SWBT provided SBCS
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01146.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01146.pdf http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01146.txt
  • an incumbent LEC must keep its books in accordance with Uniform System of Accounts set forth in Part 32 of the Commission rules. See 47 C.F.R. §§ 32.1 - 32.9000. Second, Part 64 of the Commission's rules divides an incumbent's costs between those associated with regulated telecommunications services and those associated with non-regulated activities. See 47 C.F.R. §§ 64.901 - 64.904. Third, our Part 36 separations rules determine the fraction of the incumbent LEC's regulated costs, expenses and investment that should be allocated to the interstate jurisdiction. See 47 C.F.R. §§ 36.1 - 36.741. After the total amount of regulated, interstate cost is identified, the access charge and price cap rules translate these interstate costs into charges for the specific interstate
• http://www.fcc.gov/Bureaus/Common_Carrier/Public_Notices/2000/da001327.doc
  • Content-Type: text/plain Content-Transfer-Encoding: 8bit DA 00-1327 Released: June 16, 2000 COMMISSION'S AUDIT INDEPENDENCE STANDARDS NOW EFFECTIVE On December 1, 2000, the Common Carrier Bureau's Accounting Safeguards Division (ASD) released Responsible Accounting Officer Letter 28, Auditor Independence, (RAO 28) that adopted independence standards for audits performed pursuant to Part 32 and Section 64.904 et seq. of the Commission's rules. The new standards mirror those recently promulgated by the Independence Standards Board for financial audits. Specifically, auditors must at least annually a) disclose to ASD in writing all relationships between the auditor and its related entities and the carrier and its related entities that in the auditor's professional judgment may reasonably be thought to
• http://www.fcc.gov/Bureaus/Common_Carrier/RAO_Letters/1999/da992674.doc http://www.fcc.gov/Bureaus/Common_Carrier/RAO_Letters/1999/da992674.txt
  • Service from Costs of Nonregulated Activities, Report and Order, CC Docket No. 86-111, 2 FCC Rcd 1298, 1330-31, ¶¶ 254-56 (1987) (Joint Cost Order), recon., 2 FCC Rcd 6283 (1987), further recon., 3 FCC Rcd 6701 (1988), aff'd sub nom. Southwestern Bell Corp. v. FCC, 896 F.2d 1378 (D.C. Cir. 1990). The audit requirement is codified at 47 C.F.R. § 64.904(a). Id. at 1332, ¶ 270. Id. at 1333, ¶ 274. The areas in which the Commission relies on independent auditors include the following: 1) carrier compliance with our cost allocation and affiliate transactions rules, see 47 C.F.R. 64.904(a); 2) Universal Service Administrative Company's Schools & Libraries Division and Rural Health Care Division to help ensure against fraud, waste, and abuse,
• http://www.fcc.gov/Bureaus/Common_Carrier/RAO_Letters/2000/da000265.doc http://www.fcc.gov/Bureaus/Common_Carrier/RAO_Letters/2000/da000265.txt
  • by management is or is not fairly stated in all material respects, the extent of the auditor's testing depends on management's assertion. For these engagements, the auditor's opinion must state that the results contained in the carrier's ARMIS 43-03 Joint Cost Report (43-03 Joint Cost Report) for the applicable period are an accurate application of the requirements included in section 64.904(b) and are in conformance with its CAM. Therefore, we require that each carrier assert the same, i.e., that the results contained in its 43-03 Joint Cost Report for the applicable period are an accurate application of the requirements included in section 64.904(b) and are in conformance with its CAM. We provide a model assertion in Attachment A. We believe that,
• http://www.fcc.gov/Bureaus/Wireless/Orders/2000/fcc00209.doc http://www.fcc.gov/Bureaus/Wireless/Orders/2000/fcc00209.txt
  • be based on the rate for ten year U.S. treasury obligations applicable on the date the license is granted. The auditor is required to conduct a ``compliance attestation'' for this certification. The Commission's rules already require independent auditors to use generally accepted auditing standards (GAAS) for conducting audits of an incumbent LEC's compliance with our accounting safeguards. 47 C.F.R. § 64.904(a). The independent auditor will conduct this examination using the ``examination engagement'' method. See American Inst. Of Certified Pub. Accountants, COMPLIANCE ATTESTATION, AT § 500.27; ATTESTATION ENGAGEMENTS, AT § 100.53 (noting that an examination engagement is used to reduce the attestation risk to a low level). Notice ¶¶ 17-40. We also sought comment on whether to lift transfer restrictions on designated
• http://www.fcc.gov/Daily_Releases/Daily_Digest/2001/dd011015.html
  • been sought, subject to compliance with this Protective Order. Action by: Deputy Chief, Competitive Pricing Division. Adopted: 10/12/2001 by ORDER. (DA No. 01-2382). CCB [35]DA-01-2382A1.doc [36]DA-01-2382A1.pdf [37]DA-01-2382A1.txt ROSEVILLE TELEPHONE COMPANY. Granted Roseville Telephone Companys request for additional extension of time until January 1, 2002 to file its initial ARMIS Reports and until April 15, 2002 to file its initial rule 64.904 CAM attestation report. Action by: Chief, Accounting Safeguards Division. Adopted: 10/11/2001 by ORDER. (DA No. 01-2396). CCB [38]DA-01-2396A1.doc [39]DA-01-2396A1.pdf [40]DA-01-2396A1.txt CENTURYTEL, INC. AND CENTURYTEL OF WASHINGTON, INC.. Granted CenturyTel, Inc. and CenturyTel of Washington, Inc. request for additional extension of time until January 1, 2002 to file its initial ARMIS Reports and until April 15, 2002 to file its initial
• http://www.fcc.gov/Daily_Releases/Daily_Digest/2006/dd060324.html
  • Critical Infrastructure Division, Wireless Telecommunications Bureau. Adopted: 03/23/2006 by ORDER. (DA No. 06-651). WTB [48]DA-06-651A1.doc [49]DA-06-651A1.pdf [50]DA-06-651A1.txt ADDENDA: THE FOLLOWING ITEMS, RELEASED MARCH 23, 2006, DID NOT APPEAR IN DIGEST NO. 56: ----------------------------------------------------------------------- --- TEXTS ----------------------------------------------------------------------- --- COMPREHENSIVE REVIEW OF ACCOUNTING REQUIREMENTS AND ARMIS REPORTING REQUIREMENTS FOR INCUMBENT LOCAL EXCHANGE CARRIERS: PHASE I. Adopted a limited, one-time waiver of section 64.904 of the Commission's rules to permit all carriers that are subject to the independent audit requirement to file, on April 1, 2006, two annual audit reports covering each of the prior two years. (Dkt No. 99-253). Action by: Associate Chief, Wireline Competition Bureau. Adopted: 03/23/2006 by ORDER. (DA No. 06-643). WCB [51]DA-06-643A1.doc [52]DA-06-643A1.pdf [53]DA-06-643A1.txt REVISION OF THE COMMISSION'S RULES TO
• http://www.fcc.gov/eb/Orders/2001/fcc01185.doc http://www.fcc.gov/eb/Orders/2001/fcc01185.html
  • an ILEC must keep its books in accordance with the Uniform System of Accounts set forth in Part 32 of the Commission rules. See 47 C.F.R. §§ 32.1 - 32.9000. Second, Part 64 of the Commission's rules divides an ILEC's costs between those associated with regulated telecommunications services and those associated with non-regulated activities. See 47 C.F.R. §§ 64.901 - 64.904. Third, Part 36 separations rules determine the fraction of the ILEC's regulated costs, expenses, and investment that should be allocated to the interstate jurisdiction. See 47 C.F.R. §§ 36.1 - 36.741. After the total amount of regulated, interstate cost is identified, the access charge and price cap rules translate these interstate costs into charges for the specific interstate access services
• http://www.fcc.gov/transaction/documents/fcc00091.pdf
  • recon., 3 FCC Rcd 6701 (1988), aff'd sub nom., Southwestern Bell Corp. v. FCC, 896 F.2d 1378 (D.C. Cir. 1990). See also 47 U.S.C. § 220(c) (providing that the "Commission may obtain the services of any person licensed to provide public accounting services under the law of any State to assist with, or conduct, audits); see also 47 C.F.R. § 64.904 (requiring independent audits of cost allocation procedures); § 69.621 (establishing an independent audit requirement regarding certain universal service rules). Moreover, the Commission has additional experience with independent evaluations of structural, transactional and nondiscrimination requirements pursuant to the provisions of section 274. See 47 U.S.C. § 274(b)(8); Accounting Safeguards Order, 11 FCC Rcd at 17640-43, paras. 220-26. We also note that
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4303C01.PDF
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers must provide a copy of the independent auditor's opinion with this report, every two years. The independent auditor's opinion will be provided by the BellSouth, Qwest, SBC, and Verizon companies for the odd years (2001, 2003, 2005, etc.) and by all other local exchange carriers for the even years (2002, 2004, 2006, etc.). Your response is mandatory.
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4303P01.PDF
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers must provide a copy of the independent auditor's opinion with this report, every two years. The independent auditor's opinion will be provided by the BellSouth, Qwest, SBC, and Verizon companies for the odd years (2001, 2003, 2005, etc.) and by all other local exchange carriers for the even years (2002, 2004, 2006, etc.). Your response is mandatory.
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4303c02.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The independent auditor's opinion will be provided by the BellSouth, Qwest, SBC, and Verizon companies for the odd years (2001, 2003, 2005, etc.). Your response is mandatory. The paper copy will be filed with the FCC, Enforcement Bureau,
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4303p02.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The independent auditor's opinion will be provided by the BellSouth, Qwest, SBC, and Verizon companies for the odd years (2001, 2003, 2005, etc.). Your response is mandatory. The paper copy will be filed with the FCC, Enforcement Bureau,
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4303c03.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The independent auditor's opinion will be provided by the BellSouth, Qwest, SBC, and Verizon companies for the odd years (2001, 2003, 2005, etc.). Your response is mandatory. The paper copy will be filed with the FCC, Enforcement Bureau,
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4303p03.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The independent auditor's opinion will be provided by the BellSouth, Qwest, SBC, and Verizon companies for the odd years (2001, 2003, 2005, etc.). Your response is mandatory. The paper copy will be filed with the FCC, Enforcement Bureau,
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4303c04.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4303p04.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4303s04.pdf
  • corporate officer, in each electronic upload file. The certification statement must list all COSAs required for a specific ARMIS report. See Section G.3 of the Reporting Procedures for a description of the information to be included in the statement. FCC Report 43-03 ­ Automated Report Specifications December 2004 Page 3 of 17 c. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. 3. Data Validation Programs a. Each reporting carrier must validate its data by using the most recent edit check program(s), provided by
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/procs04.pdf
  • Requirements and ARMIS Reporting Requirements for Incumbent Local Exchange Carriers: Phase I, CC Docket No. 99-253, FCC 00-78 (adopted March 2, 2000). The report must be electronically uploaded to the FCC. Detailed instructions for uploading the SEC Form 10-K report are provided in the Automated Report Specifications for the ARMIS Report 43-02. 5. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. Detailed instructions for including the auditor's opinion in the electronic submission for ARMIS Report 43-03 are provided in the Automated Report Specifications.
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4303c05.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4303p05.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4303s05.pdf
  • corporate officer, FCC Report 43-03 ­ Automated Report Specifications December 2005 Page 3 of 19 in each electronic upload file. The certification statement must list all COSAs required for a specific ARMIS report. See Section G.3 of the Reporting Procedures for a description of the information to be included in the statement. c. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. 4. Data Validation Programs a. Each reporting carrier must validate its data by using the most recent edit check program(s), provided by
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/procs05.pdf
  • Requirements and ARMIS Reporting Requirements for Incumbent Local Exchange Carriers: Phase I, CC Docket No. 99-253, FCC 00-78 (adopted March 2, 2000). The report must be electronically uploaded to the FCC. Detailed instructions for uploading the SEC Form 10-K report are provided in the Automated Report Specifications for the ARMIS Report 43-02. 5. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. Detailed instructions for including the auditor's opinion in the electronic submission for ARMIS Report 43-03 are provided in the Automated Report Specifications.
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4303c06.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4303p06.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4303s06.pdf
  • corporate FCC Report 43-03 ­ Automated Report Specifications December 2006 Page 3 of 19 officer, in each electronic upload file. The certification statement must list all COSAs required for a specific ARMIS report. See Section G.3 of the Reporting Procedures for a description of the information to be included in the statement. c. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. 4. Data Validation Programs a. Each reporting carrier must validate its data by using the most recent edit check program(s), provided by
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/procs06.pdf
  • Exchange Carriers: Phase I, CC Docket No. 99-253, FCC 00-78 (adopted March 2, 2000). The report must be electronically uploaded to the FCC. Detailed instructions for Reporting Procedures December 2006 Page 10 of 13 uploading the SEC Form 10-K report are provided in the Automated Report Specifications for the ARMIS Report 43-02. 5. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. Detailed instructions for including the auditor's opinion in the electronic submission for ARMIS Report 43-03 are provided in the Automated Report Specifications.
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4303c07.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4303p07.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4303s07.pdf
  • corporate FCC Report 43-03 ­ Automated Report Specifications December 2007 Page 3 of 19 officer, in each electronic upload file. The certification statement must list all COSAs required for a specific ARMIS report. See Section G.3 of the Reporting Procedures for a description of the information to be included in the statement. c. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. 4. Data Validation Programs a. Each reporting carrier must validate its data by using the most recent edit check program(s), provided by
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/procs07.pdf
  • Requirements and ARMIS Reporting Requirements for Incumbent Local Exchange Carriers: Phase I, CC Docket No. 99-253, FCC 00-78 (adopted March 2, 2000). The report must be electronically uploaded to the FCC. Detailed instructions for uploading the SEC Form 10-K report are provided in the Automated Report Specifications for the ARMIS Report 43-02. 5. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. Detailed instructions for including the auditor's opinion in the electronic submission for ARMIS Report 43-03 are provided in the Automated Report Specifications.
• http://www.fcc.gov/wcb/armis/orders.html
  • used for classifying carriers for various accounting and reporting purposes have increased. The threshold for distinguishing Class A carriers from Class B carriers is increased to $129 million, and the revenue threshold between larger Class A carriers and mid-sized carriers is increased to $7.668 billion. (DA 06-922) [80]Word - [81]PDF Order (March 23, 2006) Adopts limited one-time waiver of section 64.904 of the Commission's rules. (CC Docket No. 99-253) [82]Word - [83]PDF "Annual ARMIS Order" (December 8, 2005) Revises several of the Automated Reporting Management Information System (ARMIS) Reports to implement a Commission Order and Commission rules, and to clarify definitions and descriptions in these reports to ensure consistency among reports and to improve understanding of existing requirements. (CC Docket No.
• http://www.fcc.gov/wcb/eafs/help/get_start.pdf
  • the accuracy of the data submitted in the ARMIS Reports by including a certification statement, signed by a corporate officer. The statement must list all of the ILEC's COSAs and the most recent submission numbers associated with those COSAs, and must indicate by an asterisk those COSA(s) and company/ study areas impacted by the filing.* Audit Letters-as required by Part 64.904, incumbent local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion with this report every two years (odd years beginning in 2001).* Part 64 Certifications-mid-sized incumbent local exchange carriers, as defined by Part 32.9000, are required to certify compliance with Part 64.901 of the Commission's rules by filing a Part 64 certification
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  • and ARMIS Reporting Requirements for Incumbent Local Exchange Carriers: Phase 1, CC Docket No. 99-253, Report and Order, FCC 00-78, ¶ 13 (rel. Mar. 8, 2000) (Phase 1 Report and Order or Phase 1). A large ILEC is a Class A carrier having annual revenues from regulated telecommunications that are equal to or above $7 billion. See 47 C.F.R. § 64.904(b). We note that the Commission is considering eliminating the attest audit requirement for mid-sized ILECs. See 2000 Biennial Regulatory Review Comprehensive Review of the Accounting Requirements and ARMIS Reporting Requirements for Incumbent Local Exchange Carriers: Phase 2 and Phase 3, CC Docket No. 00-199, Notice of Proposed Rulemaking, FCC 00-364, ¶ 82, (rel. Oct. 18, 2000). Responsible Accounting Officer Letter
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  • its initial attestation report. The Commission's rules require mid-sized incumbent LECs, such as Roseville, to obtain an attestation engagement every two years, covering the prior two years. For these engagements, the auditor's opinion must state that the results contained in the ARMIS 43-03 Joint Cost Report for the applicable period are an accurate application of the requirements included in section 64.904(b) of the Commission's rules and are in conformance with its cost allocation manual (CAM). Due to the extension granted Roseville for filing ARMIS reports, Roseville will not file the ARMIS 43-03 Joint Cost Report until October 1, 2001. Unless we extend the time period for the attestation, the auditor will not have the results from the ARMIS 43-03 Report to
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  • the Commission's rules, 47 C.F.R. §§ 0.91, 0.291, and 1.46, that the CenturyTel, Inc. and CenturyTel of Washington, Inc. request for additional extension of time is GRANTED and CenturyTel, Inc. and CenturyTel of Washington, Inc. has an extension of time until January 1, 2002, to file its initial ARMIS Reports and until April 15, 2002 to file its initial rule 64.904 CAM attestation report. FEDERAL COMMUNICATIONS COMMISSION Kenneth P. Moran Chief, Accounting Safeguards Division Century is a mid-sized incumbent LEC, i.e., a carrier whose operating revenue equals or exceeds the indexed revenue threshold and whose revenue when aggregated with the revenues of any LEC that it controls, is controlled by, or with which it is under common control is less than
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  • pursuant to sections 0.91, 0.291, and 1.46 of the Commission's rules, 47 C.F.R. §§ 0.91, 0.291, and 1.46, that the Roseville Telephone Company request for additional extension of time is GRANTED and Roseville Telephone Company has an extension of time until January 1, 2002, to file its initial ARMIS Reports and until April 15, 2002 to file its initial rule 64.904 CAM attestation report. FEDERAL COMMUNICATIONS COMMISSION Kenneth P. Moran Chief, Accounting Safeguards Division Roseville is a mid-sized incumbent LEC, i.e., a carrier whose operating revenue equals or exceeds the indexed revenue threshold and whose revenue when aggregated with the revenues of any LEC that it controls, is controlled by, or with which it is under common control is less than
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-01-2854A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-01-2854A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-01-2854A1.txt
  • ``NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers must provide a copy of the independent auditor's opinion with this report, every two years. The independent auditor's opinion will be provided by the BellSouth, Qwest, SBC, and Verizon companies for the odd years (2001, 2003, 2005, etc.) and by all other local exchange carriers for the even years (2002, 2004, 2006, etc.). Your response is mandatory.''
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  • ``NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
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  • to the extent described above in paragraph 8 herein. FEDERAL COMMUNICATIONS COMMISSION Jeffrey J. Carlisle Chief, Wireline Competition Bureau References to SBC-ASI also include a number of Ameritech advanced services affiliates that were formed in 1992. See SBC-ASI Petition for Waiver n. 1 (SBC-ASI Waiver Petition). See 47 C.F.R. Parts 32, 36, and §§ 43.1 - 43.43, and 64.901 - 64.904. Application of Ameritech Corp., Transferor, and SBC Communications, Inc. Transferee, for Consent to Transfer Control of Corporations Holding Commission Licenses and Lines Pursuant to Sections 214 and 310(d) of the Communications Act and Parts 5, 22, 24, 25, 63, 90, 95 and 101 of the Commission's Rules, CC Docket 98-141, Memorandum Opinion and Order, 14 FCC Rcd 14712 (1999) (Merger
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  • Content-Type: text/plain Content-Transfer-Encoding: 8bit Before the Federal Communications Commission Washington, D.C. 20554 In the Matter of Comprehensive Review of the Accounting Requirements and ARMIS Reporting Requirements for Incumbent Local Exchange Carriers: Phase I Waiver of Section 64.904 of the Commission's Rules ) ) ) ) ) ) ) ) CC Docket No. 99-253 ORDER Adopted: March 23, 2006 Released: March 23, 2006 By the Associate Chief, Wireline Competition Bureau: I. INTRODUCTION In this Order, we adopt a limited, one-time waiver of section 64.904 of the Commission's rules to permit all carriers that are subject to the independent
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  • (to the extent the rule requires a carrier to keep Basic Property Records or Continuing Property Records) 47 C.F.R. 32.23 (to the extent the rule requires a carrier to comply with Affiliate Transaction rules) 47 C.F.R. 32.27 47 C.F.R. 32.2000 (e-f) 47 C.F.R. 43.21 (d-k) 47 C.F.R. 64.902 47 C.F.R. 64.903 (only as related to Affiliate Transaction rules) 47 C.F.R. 64.904 (only as related to Affiliate Transaction rules) 47 C.F.R. 65.600 47 C.F.R. 69.301-10 47 C.F.R. 69.401-15 47 U.S.C. 254(k) (only as related to Affiliate Transaction rules). Pursuant to sections 1.415 and 1.419 of the Commission's rules, interested parties may file comments on or before February 1, 2008 and reply comments on or before March 17, 2008. All filings should refer
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  • percent since 1993. Recent Efforts In June 2004, the Commission released an order reflecting a comprehensive review of the accounting and ARMIS reporting requirements and addressing recommendations made by the Federal-State Joint Conference on Accounting Issues. As part of that order, the Commission decided to retain section 32.27 affiliate transaction rules, which are related to rules in sections 64.903 - 64.904. In addition, the Commission is also presently examining these and other Part 64 rules in other proceedings. Comments USTelecom and Verizon propose that the Commission eliminate the cost allocation manual and independent audit requirements in sections 64.903 - 64.904 to the extent they relate to the affiliate transaction rule. We have addressed those issues above in our discussion of Part
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  • (to the extent the rule requires a carrier to keep Basic Property Records or Continuing Property Records) 47 C.F.R. 32.23 (to the extent the rule requires a carrier to comply with Affiliate Transaction rules) 47 C.F.R. 32.27 47 C.F.R. 32.2000 (e-f) 47 C.F.R. 43.21 (d-k) 47 C.F.R. 64.902 47 C.F.R. 64.903 (only as related to Affiliate Transaction rules) 47 C.F.R. 64.904 (only as related to Affiliate Transaction rules) 47 C.F.R. 65.600 47 C.F.R. 69.301-10 47 C.F.R. 69.401-15 47 U.S.C. 254(k) (only as related to Affiliate Transaction rules). The Commission released a Public Notice establishing a comment cycle for the petition on December 18, 2007. On September 6, 2008, the Commission addressed in part certain aspects of the Verizon Petition, including the
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  • I-ALLOCATION OF COSTS Brief Description: The Part 64, Subpart I rules detail the acceptable cost allocation processes for carriers required to separate their regulated costs from nonregulated costs. These rules help to ensure that carriers compete fairly in nonregulated markets and that regulated ratepayers do not bear the risks and burdens of the carriers' competitive, or nonregulated, ventures. Need: Section 64.904 was adopted to detail acceptable methods of compliance with the requirement that carriers that must file cost allocation manuals have those filings reviewed by an independent auditor every two years. Legal Basis: 47 U.S.C. 154, 201, 218, 222, 225, 226, 228, 254(k) and 403(b)(2)(B), (c). Section Number and Title: 64.904(b) Independent audits. SUBPART K-CHANGES IN PREFERRED TELECOMMUNICATIONS SERVICE PROVIDERS Brief
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-221A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-221A1.txt
  • Telephone Services from Costs of Nonregulated Activities, CC Docket No. 86-111, Report and Order, 2 FCC Rcd 1298, paras. 243-73 (1987) ("Joint Cost Order"), modified on recon., 2 FCC Rcd 6283 (1987) ("Joint Cost Reconsideration Order"), further recon., 3 FCC Rcd 6701 (1988), aff'd sub nom., Southwestern Bell Corp. v. FCC, 896 F.2d 1378 (D.C. Cir. 1990). 47 C.F.R. §§ 64.904 (requiring independent audits of cost allocation procedures), 69.621 (establishing an independent audit requirement regarding certain universal service rules). Besides the audits noted above, the Commission has additional experience with independent evaluations of structural, transactional, and nondiscrimination requirements pursuant to the provisions of section 274. See 47 U.S.C. § 274(b)(8); Accounting Safeguards Order, 11 FCC Rcd at 17640-43, paras. 220-26. 784
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  • carriers are not totally free of our accounting and audit requirements as they had sought; instead, they are subject to reduced requirements. Id. at 11406 - 407, ¶¶ 21 - 22. See "Annual Adjustment of Revenue Threshold," Public Notice, DA 00-971 (rel. May 3, 2000) (adjusting annual indexed revenue threshold to $114 million). 47 C.F.R. § 64.903. 47 C.F.R. § 64.904. Accounting Reductions Report and Order, 14 FCC Rcd at 11406 - 07, ¶ 21. The $7 billion threshold is not indexed for inflation annually, but is a fixed threshold that the Commission monitors on a regular basis. 47 C.F.R. § 64.903. The revenue threshold would continue to be indexed and adjusted on an annual basis. See 47 C.F.R § 65.600.
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-91A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-91A1.txt
  • recon., 3 FCC Rcd 6701 (1988), aff'd sub nom., Southwestern Bell Corp. v. FCC, 896 F.2d 1378 (D.C. Cir. 1990). See also 47 U.S.C. § 220(c) (providing that the "Commission may obtain the services of any person licensed to provide public accounting services under the law of any State to assist with, or conduct, audits); see also 47 C.F.R. § 64.904 (requiring independent audits of cost allocation procedures); § 69.621 (establishing an independent audit requirement regarding certain universal service rules). Moreover, the Commission has additional experience with independent evaluations of structural, transactional and nondiscrimination requirements pursuant to the provisions of section 274. See 47 U.S.C. § 274(b)(8); Accounting Safeguards Order, 11 FCC Rcd at 17640-43, paras. 220-26. We also note that
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  • an incumbent LEC must keep its books in accordance with Uniform System of Accounts set forth in Part 32 of the Commission rules. See 47 C.F.R. §§ 32.1 - 32.9000. Second, Part 64 of the Commission's rules divides an incumbent's costs between those associated with regulated telecommunications services and those associated with non-regulated activities. See 47 C.F.R. §§ 64.901 - 64.904. Third, our Part 36 separations rules determine the fraction of the incumbent LEC's regulated costs, expenses and investment that should be allocated to the interstate jurisdiction. See 47 C.F.R. §§ 36.1 - 36.741. After the total amount of regulated, interstate cost is identified, the access charge and price cap rules translate these interstate costs into charges for the specific interstate
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  • an ILEC must keep its books in accordance with the Uniform System of Accounts set forth in Part 32 of the Commission rules. See 47 C.F.R. §§ 32.1 - 32.9000. Second, Part 64 of the Commission's rules divides an ILEC's costs between those associated with regulated telecommunications services and those associated with non-regulated activities. See 47 C.F.R. §§ 64.901 - 64.904. Third, Part 36 separations rules determine the fraction of the ILEC's regulated costs, expenses, and investment that should be allocated to the interstate jurisdiction. See 47 C.F.R. §§ 36.1 - 36.741. After the total amount of regulated, interstate cost is identified, the access charge and price cap rules translate these interstate costs into charges for the specific interstate access services
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  • above the indexed revenue threshold (as defined in § 32.9000 of this chapter) except mid-sized incumbent local exchange carriers is required to file a cost allocation manual describing how it separates regulated from nonregulated costs. The manual shall contain the following information regarding the carrier's allocation of costs between regulated and nonregulated activities: * * * * * 4. Section 64.904 Independent audits is amended by deleting paragraphs (b) and (c) and revising paragraph (a) to read as follows: § 64.904 Independent audits. (a)Each carrier required to file a cost allocation manual shall elect to either (1) have an attest engagement performed by an independent auditor every two years, covering the prior two year period, or (2) have a financial audit
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  • $100,000 increments at the account level. Changes in cost apportionment tables must be quantified in $100,000 increments at the cost pool level. The Chief, Wireline Competition Bureau may suspend any such changes for a period not to exceed 180 days, and may thereafter allow the change to become effective or prescribe a different procedure. * * * * * 111. 64.904 is amended by revising paragraphs (b) and (c) to read as follows: 64.904 Independent audits. * * * * * (b) The attest engagement shall be an examination engagement and shall provide a written communication that expresses an opinion that the systems, processes, and procedures applied by the carrier to generate the results reported pursuant to § 43.21(e)(2) of this
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  • Information System (ARMIS). See 47 C.F.R. § 43.21. In addition, the BOCs 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).
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  • Court in Smith v. Illinois Bell Tel. Co., 282 U.S. 133 (1930). Incumbent LECs must record all expenses, investments, and revenues in accordance with the Uniform System of Accounts in part 32 of our rules, 47 C.F.R. §§ 32.1- 32.9000; divide these costs between those associated with regulated telecommunications services and those associated with nonregulated activities, 47 C.F.R. §§ 64.901- 64.904; determine the fraction of regulated expenses and investment that should be allocated to the interstate jurisdiction, 47 C.F.R. §§ 36.1- 36.741; and then translate these interstate costs into charges for specific interstate access services according to part 69 of our rules, 47 C.F.R. §§ 69.1-69.731. See Rate-of-Return Access Charge Reform Order, 16 FCC Rcd at 19624, para. 19. See Policy
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  • study analyzing the effect of proposed accounting standards changes prior to their implementation. Prior to the Phase 2 Report and Order, Section 64.903 of the Commission's Rules required incumbent LECs with $121 million or more in annual operating revenues to file CAMs setting forth the cost allocation procedures they use to allocate costs between regulated and nonregulated services, and Section 64.904 required each incumbent LEC that filed a CAM to have an attest engagement or financial audit performed by an independent auditor every two years. In the Phase 2 Report and Order, the Commission revised its rules to eliminate the CAM filing requirement and the independent attest engagement or audit requirement for mid-sized incumbent LECs. The Commission also eliminated the requirement
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-97-145A1.pdf
  • Price Index (GDP-CPI).95We chose to rely on GDP-CPI rather than the Gross Domestic Product Price Index (GDP-PI) because the Bureau of Economic Analysis of the Department of Commerce, which produces both indices, considers the GDP-CPI to be a more accurate measure of price changes.96 At paragraph 24 of theOrder and Notice,we proposed 90 1996 Act,§402(c). 91 C.F.R.§32.11. 92 Id. §64.903(a). Id.§64.904(a). 94 Id.43.21(a). Order and Notice 11 FCC Rcd at 11722 para. 10. Id., jn Improved Estimates of the National Income and Product Accounts for 1959-95: Results of the Comprehensive Revision, Survey of Current Business, Jan/Feb. 1996, at 1-2, 19-20. The GDP-CPI utilizes chain- type annual-weighted indices to measure real output and prices. jçi. As discussed in the Order and Notice,
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  • (1991) (initiating an enforcement action based on the review of an independent auditor's working papers). 767 See AT&T July 19 Comments at 14 ; GST/KMC/Logix/RCN July 19 Comments at 4. 768 The Commission's rules already require independent auditors to use generally accepted auditing standards ("GAAS") for conducting audits of an incumbent LEC's compliance with our accounting safeguards. 47 C.F.R. § 64.904(a); see Computer III Remand Proceedings: Bell Operating Company Safeguards and Tier 1 Local Exchange Company Safeguards, Report and Order, 6 FCC Rcd 7571, para. 24 (1991) ("Computer III Remand Order"). 769 American Inst. of Certified Pub. Accountants, COMPLIANCE ATTESTATION, AT § 500. 770 American Inst. of Certified Pub. Accountants, ATTESTATION STANDARDS, AT § 100.01. For the purposes of these conditions,
• 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
  • Rcd 1880 (1991) (initiating an enforcement action based on the review of an independent auditor's working papers). See AT&T July 19 Comments at 14 ; GST/KMC/Logix/RCN July 19 Comments at 4. The Commission's rules already require independent auditors to use generally accepted auditing standards (``GAAS'') for conducting audits of an incumbent LEC's compliance with our accounting safeguards. 47 C.F.R. § 64.904(a); see Computer III Remand Proceedings: Bell Operating Company Safeguards and Tier 1 Local Exchange Company Safeguards, Report and Order, 6 FCC Rcd 7571, para. 24 (1991) (``Computer III Remand Order''). American Inst. of Certified Pub. Accountants, Compliance Attestation, AT § 500. American Inst. of Certified Pub. Accountants, Attestation Standards, AT § 100.01. For the purposes of these conditions, we consider
• 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
  • I-2, B-4. In their CAMs, the BOCs disclose the nature, terms, and frequency of their anticipated affiliate transactions. See 47 C.F.R. § 64.903; see also Bell Atlantic Corp., Cost Allocation Manual § V (Dec. 1998). Pursuant to the Commission's Part 64 rules, all the BOCs receive annual audits of their ARMIS data conducted by an independent auditor. 47 C.F.R. § 64.904. In addition, the Commission regularly reviews the CAMs and the audit materials related to the independent audits, which show the actual amount of affiliate transactions that occurred in the audited period. AT&T Kargoll Aff. at paras. 32-51; AT&T Nov. 8 Ex Parte Letter at 1-4. See AT&T Comments at 69-70; AT&T Reply at 47-48. But see Bell Atlantic Reply at
• 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
  • In their CAMs, the BOCs disclose the nature, terms, and frequency of their anticipated affiliate transactions. See 47 C.F.R. § 64.903; see also SBC Communications, Inc., Cost Allocation Manual, § V (Dec. 16, 1999). Pursuant to the Commission's Part 64 accounting safeguards, all the BOCs receive annual audits of their ARMIS data performed by an independent auditor. 47 C.F.R. § 64.904. In addition, the Commission regularly reviews the CAMs and the audit materials related to the independent audits, which show the actual dollar amount of affiliate transactions that occurred during the audited period. SWBT Application at 65; SWBT Larkin Aff. at paras. 15-24; SWBT Weckel Aff. at paras. 45-70; see ARMIS 43-02 USOA Report, Table I-2 (demonstrating that SWBT provided SBCS
• http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01146.doc http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01146.pdf http://transition.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01146.txt
  • an incumbent LEC must keep its books in accordance with Uniform System of Accounts set forth in Part 32 of the Commission rules. See 47 C.F.R. §§ 32.1 - 32.9000. Second, Part 64 of the Commission's rules divides an incumbent's costs between those associated with regulated telecommunications services and those associated with non-regulated activities. See 47 C.F.R. §§ 64.901 - 64.904. Third, our Part 36 separations rules determine the fraction of the incumbent LEC's regulated costs, expenses and investment that should be allocated to the interstate jurisdiction. See 47 C.F.R. §§ 36.1 - 36.741. After the total amount of regulated, interstate cost is identified, the access charge and price cap rules translate these interstate costs into charges for the specific interstate
• http://transition.fcc.gov/eb/Orders/2001/fcc01185.doc http://transition.fcc.gov/eb/Orders/2001/fcc01185.html
  • an ILEC must keep its books in accordance with the Uniform System of Accounts set forth in Part 32 of the Commission rules. See 47 C.F.R. §§ 32.1 - 32.9000. Second, Part 64 of the Commission's rules divides an ILEC's costs between those associated with regulated telecommunications services and those associated with non-regulated activities. See 47 C.F.R. §§ 64.901 - 64.904. Third, Part 36 separations rules determine the fraction of the ILEC's regulated costs, expenses, and investment that should be allocated to the interstate jurisdiction. See 47 C.F.R. §§ 36.1 - 36.741. After the total amount of regulated, interstate cost is identified, the access charge and price cap rules translate these interstate costs into charges for the specific interstate access services
• http://wireless.fcc.gov/auctions/general/releases/fc000209.doc http://wireless.fcc.gov/auctions/general/releases/fc000209.pdf http://wireless.fcc.gov/auctions/general/releases/fc000209.txt
  • be based on the rate for ten year U.S. treasury obligations applicable on the date the license is granted. The auditor is required to conduct a ``compliance attestation'' for this certification. The Commission's rules already require independent auditors to use generally accepted auditing standards (GAAS) for conducting audits of an incumbent LEC's compliance with our accounting safeguards. 47 C.F.R. § 64.904(a). The independent auditor will conduct this examination using the ``examination engagement'' method. See American Inst. Of Certified Pub. Accountants, COMPLIANCE ATTESTATION, AT § 500.27; ATTESTATION ENGAGEMENTS, AT § 100.53 (noting that an examination engagement is used to reduce the attestation risk to a low level). Notice ¶¶ 17-40. We also sought comment on whether to lift transfer restrictions on designated
• http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.doc http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.txt
  • carriers are not totally free of our accounting and audit requirements as they had sought; instead, they are subject to reduced requirements. Id. at 11406 - 407, ¶¶ 21 - 22. See "Annual Adjustment of Revenue Threshold," Public Notice, DA 00-971 (rel. May 3, 2000) (adjusting annual indexed revenue threshold to $114 million). 47 C.F.R. § 64.903. 47 C.F.R. § 64.904. Accounting Reductions Report and Order, 14 FCC Rcd at 11406 - 07, ¶ 21. The $7 billion threshold is not indexed for inflation annually, but is a fixed threshold that the Commission monitors on a regular basis. 47 C.F.R. § 64.903. The revenue threshold would continue to be indexed and adjusted on an annual basis. See 47 C.F.R § 65.600.
• 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
  • Rcd 1880 (1991) (initiating an enforcement action based on the review of an independent auditor's working papers). See AT&T July 19 Comments at 14 ; GST/KMC/Logix/RCN July 19 Comments at 4. The Commission's rules already require independent auditors to use generally accepted auditing standards (``GAAS'') for conducting audits of an incumbent LEC's compliance with our accounting safeguards. 47 C.F.R. § 64.904(a); see Computer III Remand Proceedings: Bell Operating Company Safeguards and Tier 1 Local Exchange Company Safeguards, Report and Order, 6 FCC Rcd 7571, para. 24 (1991) (``Computer III Remand Order''). American Inst. of Certified Pub. Accountants, Compliance Attestation, AT § 500. American Inst. of Certified Pub. Accountants, Attestation Standards, AT § 100.01. For the purposes of these conditions, we consider
• 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
  • I-2, B-4. In their CAMs, the BOCs disclose the nature, terms, and frequency of their anticipated affiliate transactions. See 47 C.F.R. § 64.903; see also Bell Atlantic Corp., Cost Allocation Manual § V (Dec. 1998). Pursuant to the Commission's Part 64 rules, all the BOCs receive annual audits of their ARMIS data conducted by an independent auditor. 47 C.F.R. § 64.904. In addition, the Commission regularly reviews the CAMs and the audit materials related to the independent audits, which show the actual amount of affiliate transactions that occurred in the audited period. AT&T Kargoll Aff. at paras. 32-51; AT&T Nov. 8 Ex Parte Letter at 1-4. See AT&T Comments at 69-70; AT&T Reply at 47-48. But see Bell Atlantic Reply at
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/da001686.doc
  • to implement its TASS process effective August 1, 2000, subject to these conditions. Our approval of SWBT's CAM revision is limited to the use of the statistical sampling method described in SWBT's submissions and SWBT must not make any changes to its TASS process without prior written approval. Furthermore, as part of its CAM audit or attestation review under Part 64.904 of the commission's rules, we require SWBT to direct its independent auditor to conduct additional procedures to test and review the TASS process. ORDERING CLAUSE Accordingly, IT IS ORDERED, pursuant to Sections 4(i), 4(j), 201, 202, and 220 of the Communications Act of 1934, as amended, 47 U.S.C. §§ 154(i), 154(j), 201, 202, and 220, and Sections 0.91 and 0.291
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00078.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00078.txt
  • must be quantified in $100,000 increments at the account level. Changes in cost apportionment tables must be quantified in $100,000 increments at the cost pool level. The Chief, Common Carrier Bureau may suspend any such changes for a period not to exceed 180 days, and may thereafter allow the change to become effective or prescribe a different procedure. 12. Paragraph 64.904(a) is revised to read as follows: § 64.904 Independent Audits. (a) With the exception of mid-sized local exchange carriers, each local exchange carrier required to file a cost allocation manual, by virtue of having annual operating revenues that equal or exceed the indexed revenue threshold for a given year or by order by the Commission, shall elect to either (1)
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00091.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00091.txt
  • recon., 3 FCC Rcd 6701 (1988), aff'd sub nom., Southwestern Bell Corp. v. FCC, 896 F.2d 1378 (D.C. Cir. 1990). See also 47 U.S.C. § 220(c) (providing that the ``Commission may obtain the services of any person licensed to provide public accounting services under the law of any State to assist with, or conduct, audits); see also 47 C.F.R. § 64.904 (requiring independent audits of cost allocation procedures); § 69.621 (establishing an independent audit requirement regarding certain universal service rules). Moreover, the Commission has additional experience with independent evaluations of structural, transactional and nondiscrimination requirements pursuant to the provisions of section 274. See 47 U.S.C. § 274(b)(8); Accounting Safeguards Order, 11 FCC Rcd at 17640-43, paras. 220-26. We also note that
• 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
  • In their CAMs, the BOCs disclose the nature, terms, and frequency of their anticipated affiliate transactions. See 47 C.F.R. § 64.903; see also SBC Communications, Inc., Cost Allocation Manual, § V (Dec. 16, 1999). Pursuant to the Commission's Part 64 accounting safeguards, all the BOCs receive annual audits of their ARMIS data performed by an independent auditor. 47 C.F.R. § 64.904. In addition, the Commission regularly reviews the CAMs and the audit materials related to the independent audits, which show the actual dollar amount of affiliate transactions that occurred during the audited period. SWBT Application at 65; SWBT Larkin Aff. at paras. 15-24; SWBT Weckel Aff. at paras. 45-70; see ARMIS 43-02 USOA Report, Table I-2 (demonstrating that SWBT provided SBCS
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01146.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01146.pdf http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2001/fcc01146.txt
  • an incumbent LEC must keep its books in accordance with Uniform System of Accounts set forth in Part 32 of the Commission rules. See 47 C.F.R. §§ 32.1 - 32.9000. Second, Part 64 of the Commission's rules divides an incumbent's costs between those associated with regulated telecommunications services and those associated with non-regulated activities. See 47 C.F.R. §§ 64.901 - 64.904. Third, our Part 36 separations rules determine the fraction of the incumbent LEC's regulated costs, expenses and investment that should be allocated to the interstate jurisdiction. See 47 C.F.R. §§ 36.1 - 36.741. After the total amount of regulated, interstate cost is identified, the access charge and price cap rules translate these interstate costs into charges for the specific interstate
• http://www.fcc.gov/Bureaus/Common_Carrier/Public_Notices/2000/da001327.doc
  • Content-Type: text/plain Content-Transfer-Encoding: 8bit DA 00-1327 Released: June 16, 2000 COMMISSION'S AUDIT INDEPENDENCE STANDARDS NOW EFFECTIVE On December 1, 2000, the Common Carrier Bureau's Accounting Safeguards Division (ASD) released Responsible Accounting Officer Letter 28, Auditor Independence, (RAO 28) that adopted independence standards for audits performed pursuant to Part 32 and Section 64.904 et seq. of the Commission's rules. The new standards mirror those recently promulgated by the Independence Standards Board for financial audits. Specifically, auditors must at least annually a) disclose to ASD in writing all relationships between the auditor and its related entities and the carrier and its related entities that in the auditor's professional judgment may reasonably be thought to
• http://www.fcc.gov/Bureaus/Common_Carrier/RAO_Letters/1999/da992674.doc http://www.fcc.gov/Bureaus/Common_Carrier/RAO_Letters/1999/da992674.txt
  • Service from Costs of Nonregulated Activities, Report and Order, CC Docket No. 86-111, 2 FCC Rcd 1298, 1330-31, ¶¶ 254-56 (1987) (Joint Cost Order), recon., 2 FCC Rcd 6283 (1987), further recon., 3 FCC Rcd 6701 (1988), aff'd sub nom. Southwestern Bell Corp. v. FCC, 896 F.2d 1378 (D.C. Cir. 1990). The audit requirement is codified at 47 C.F.R. § 64.904(a). Id. at 1332, ¶ 270. Id. at 1333, ¶ 274. The areas in which the Commission relies on independent auditors include the following: 1) carrier compliance with our cost allocation and affiliate transactions rules, see 47 C.F.R. 64.904(a); 2) Universal Service Administrative Company's Schools & Libraries Division and Rural Health Care Division to help ensure against fraud, waste, and abuse,
• http://www.fcc.gov/Bureaus/Common_Carrier/RAO_Letters/2000/da000265.doc http://www.fcc.gov/Bureaus/Common_Carrier/RAO_Letters/2000/da000265.txt
  • by management is or is not fairly stated in all material respects, the extent of the auditor's testing depends on management's assertion. For these engagements, the auditor's opinion must state that the results contained in the carrier's ARMIS 43-03 Joint Cost Report (43-03 Joint Cost Report) for the applicable period are an accurate application of the requirements included in section 64.904(b) and are in conformance with its CAM. Therefore, we require that each carrier assert the same, i.e., that the results contained in its 43-03 Joint Cost Report for the applicable period are an accurate application of the requirements included in section 64.904(b) and are in conformance with its CAM. We provide a model assertion in Attachment A. We believe that,
• http://www.fcc.gov/Bureaus/Wireless/Orders/2000/fcc00209.doc http://www.fcc.gov/Bureaus/Wireless/Orders/2000/fcc00209.txt
  • be based on the rate for ten year U.S. treasury obligations applicable on the date the license is granted. The auditor is required to conduct a ``compliance attestation'' for this certification. The Commission's rules already require independent auditors to use generally accepted auditing standards (GAAS) for conducting audits of an incumbent LEC's compliance with our accounting safeguards. 47 C.F.R. § 64.904(a). The independent auditor will conduct this examination using the ``examination engagement'' method. See American Inst. Of Certified Pub. Accountants, COMPLIANCE ATTESTATION, AT § 500.27; ATTESTATION ENGAGEMENTS, AT § 100.53 (noting that an examination engagement is used to reduce the attestation risk to a low level). Notice ¶¶ 17-40. We also sought comment on whether to lift transfer restrictions on designated
• http://www.fcc.gov/Daily_Releases/Daily_Digest/2001/dd011015.html
  • been sought, subject to compliance with this Protective Order. Action by: Deputy Chief, Competitive Pricing Division. Adopted: 10/12/2001 by ORDER. (DA No. 01-2382). CCB [35]DA-01-2382A1.doc [36]DA-01-2382A1.pdf [37]DA-01-2382A1.txt ROSEVILLE TELEPHONE COMPANY. Granted Roseville Telephone Companys request for additional extension of time until January 1, 2002 to file its initial ARMIS Reports and until April 15, 2002 to file its initial rule 64.904 CAM attestation report. Action by: Chief, Accounting Safeguards Division. Adopted: 10/11/2001 by ORDER. (DA No. 01-2396). CCB [38]DA-01-2396A1.doc [39]DA-01-2396A1.pdf [40]DA-01-2396A1.txt CENTURYTEL, INC. AND CENTURYTEL OF WASHINGTON, INC.. Granted CenturyTel, Inc. and CenturyTel of Washington, Inc. request for additional extension of time until January 1, 2002 to file its initial ARMIS Reports and until April 15, 2002 to file its initial
• http://www.fcc.gov/Daily_Releases/Daily_Digest/2006/dd060324.html
  • Critical Infrastructure Division, Wireless Telecommunications Bureau. Adopted: 03/23/2006 by ORDER. (DA No. 06-651). WTB [48]DA-06-651A1.doc [49]DA-06-651A1.pdf [50]DA-06-651A1.txt ADDENDA: THE FOLLOWING ITEMS, RELEASED MARCH 23, 2006, DID NOT APPEAR IN DIGEST NO. 56: ----------------------------------------------------------------------- --- TEXTS ----------------------------------------------------------------------- --- COMPREHENSIVE REVIEW OF ACCOUNTING REQUIREMENTS AND ARMIS REPORTING REQUIREMENTS FOR INCUMBENT LOCAL EXCHANGE CARRIERS: PHASE I. Adopted a limited, one-time waiver of section 64.904 of the Commission's rules to permit all carriers that are subject to the independent audit requirement to file, on April 1, 2006, two annual audit reports covering each of the prior two years. (Dkt No. 99-253). Action by: Associate Chief, Wireline Competition Bureau. Adopted: 03/23/2006 by ORDER. (DA No. 06-643). WCB [51]DA-06-643A1.doc [52]DA-06-643A1.pdf [53]DA-06-643A1.txt REVISION OF THE COMMISSION'S RULES TO
• http://www.fcc.gov/eb/Orders/2001/fcc01185.doc http://www.fcc.gov/eb/Orders/2001/fcc01185.html
  • an ILEC must keep its books in accordance with the Uniform System of Accounts set forth in Part 32 of the Commission rules. See 47 C.F.R. §§ 32.1 - 32.9000. Second, Part 64 of the Commission's rules divides an ILEC's costs between those associated with regulated telecommunications services and those associated with non-regulated activities. See 47 C.F.R. §§ 64.901 - 64.904. Third, Part 36 separations rules determine the fraction of the ILEC's regulated costs, expenses, and investment that should be allocated to the interstate jurisdiction. See 47 C.F.R. §§ 36.1 - 36.741. After the total amount of regulated, interstate cost is identified, the access charge and price cap rules translate these interstate costs into charges for the specific interstate access services
• http://www.fcc.gov/transaction/documents/fcc00091.pdf
  • recon., 3 FCC Rcd 6701 (1988), aff'd sub nom., Southwestern Bell Corp. v. FCC, 896 F.2d 1378 (D.C. Cir. 1990). See also 47 U.S.C. § 220(c) (providing that the "Commission may obtain the services of any person licensed to provide public accounting services under the law of any State to assist with, or conduct, audits); see also 47 C.F.R. § 64.904 (requiring independent audits of cost allocation procedures); § 69.621 (establishing an independent audit requirement regarding certain universal service rules). Moreover, the Commission has additional experience with independent evaluations of structural, transactional and nondiscrimination requirements pursuant to the provisions of section 274. See 47 U.S.C. § 274(b)(8); Accounting Safeguards Order, 11 FCC Rcd at 17640-43, paras. 220-26. We also note that
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4303C01.PDF
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers must provide a copy of the independent auditor's opinion with this report, every two years. The independent auditor's opinion will be provided by the BellSouth, Qwest, SBC, and Verizon companies for the odd years (2001, 2003, 2005, etc.) and by all other local exchange carriers for the even years (2002, 2004, 2006, etc.). Your response is mandatory.
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4303P01.PDF
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers must provide a copy of the independent auditor's opinion with this report, every two years. The independent auditor's opinion will be provided by the BellSouth, Qwest, SBC, and Verizon companies for the odd years (2001, 2003, 2005, etc.) and by all other local exchange carriers for the even years (2002, 2004, 2006, etc.). Your response is mandatory.
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4303c02.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The independent auditor's opinion will be provided by the BellSouth, Qwest, SBC, and Verizon companies for the odd years (2001, 2003, 2005, etc.). Your response is mandatory. The paper copy will be filed with the FCC, Enforcement Bureau,
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4303p02.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The independent auditor's opinion will be provided by the BellSouth, Qwest, SBC, and Verizon companies for the odd years (2001, 2003, 2005, etc.). Your response is mandatory. The paper copy will be filed with the FCC, Enforcement Bureau,
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4303c03.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The independent auditor's opinion will be provided by the BellSouth, Qwest, SBC, and Verizon companies for the odd years (2001, 2003, 2005, etc.). Your response is mandatory. The paper copy will be filed with the FCC, Enforcement Bureau,
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4303p03.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The independent auditor's opinion will be provided by the BellSouth, Qwest, SBC, and Verizon companies for the odd years (2001, 2003, 2005, etc.). Your response is mandatory. The paper copy will be filed with the FCC, Enforcement Bureau,
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4303c04.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4303p04.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4303s04.pdf
  • corporate officer, in each electronic upload file. The certification statement must list all COSAs required for a specific ARMIS report. See Section G.3 of the Reporting Procedures for a description of the information to be included in the statement. FCC Report 43-03 ­ Automated Report Specifications December 2004 Page 3 of 17 c. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. 3. Data Validation Programs a. Each reporting carrier must validate its data by using the most recent edit check program(s), provided by
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/procs04.pdf
  • Requirements and ARMIS Reporting Requirements for Incumbent Local Exchange Carriers: Phase I, CC Docket No. 99-253, FCC 00-78 (adopted March 2, 2000). The report must be electronically uploaded to the FCC. Detailed instructions for uploading the SEC Form 10-K report are provided in the Automated Report Specifications for the ARMIS Report 43-02. 5. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. Detailed instructions for including the auditor's opinion in the electronic submission for ARMIS Report 43-03 are provided in the Automated Report Specifications.
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4303c05.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4303p05.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4303s05.pdf
  • corporate officer, FCC Report 43-03 ­ Automated Report Specifications December 2005 Page 3 of 19 in each electronic upload file. The certification statement must list all COSAs required for a specific ARMIS report. See Section G.3 of the Reporting Procedures for a description of the information to be included in the statement. c. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. 4. Data Validation Programs a. Each reporting carrier must validate its data by using the most recent edit check program(s), provided by
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/procs05.pdf
  • Requirements and ARMIS Reporting Requirements for Incumbent Local Exchange Carriers: Phase I, CC Docket No. 99-253, FCC 00-78 (adopted March 2, 2000). The report must be electronically uploaded to the FCC. Detailed instructions for uploading the SEC Form 10-K report are provided in the Automated Report Specifications for the ARMIS Report 43-02. 5. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. Detailed instructions for including the auditor's opinion in the electronic submission for ARMIS Report 43-03 are provided in the Automated Report Specifications.
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4303c06.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4303p06.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4303s06.pdf
  • corporate FCC Report 43-03 ­ Automated Report Specifications December 2006 Page 3 of 19 officer, in each electronic upload file. The certification statement must list all COSAs required for a specific ARMIS report. See Section G.3 of the Reporting Procedures for a description of the information to be included in the statement. c. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. 4. Data Validation Programs a. Each reporting carrier must validate its data by using the most recent edit check program(s), provided by
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/procs06.pdf
  • Exchange Carriers: Phase I, CC Docket No. 99-253, FCC 00-78 (adopted March 2, 2000). The report must be electronically uploaded to the FCC. Detailed instructions for Reporting Procedures December 2006 Page 10 of 13 uploading the SEC Form 10-K report are provided in the Automated Report Specifications for the ARMIS Report 43-02. 5. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. Detailed instructions for including the auditor's opinion in the electronic submission for ARMIS Report 43-03 are provided in the Automated Report Specifications.
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4303c07.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4303p07.pdf
  • NOTICE: The ARMIS Joint Cost Report collects the results of the regulated/nonregulated cost allocation procedures as specified in Part 64, Subpart I of the Commission's Rules. The ARMIS Joint Cost Report specifies information requirements in a consistent format and is essential for the FCC to monitor revenue requirements, rate of return, jurisdictional separations and access charges. As required by Part 64.904, local exchange carriers that file this report must provide a copy of the independent auditor's opinion with this report, every two years. The carrier has the option to do an attest engagement or biennial financial audit, as stated in the above rule. The independent auditor's opinion must indicate the two calendar years that were audited. For further information, refer to
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4303s07.pdf
  • corporate FCC Report 43-03 ­ Automated Report Specifications December 2007 Page 3 of 19 officer, in each electronic upload file. The certification statement must list all COSAs required for a specific ARMIS report. See Section G.3 of the Reporting Procedures for a description of the information to be included in the statement. c. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. 4. Data Validation Programs a. Each reporting carrier must validate its data by using the most recent edit check program(s), provided by
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/procs07.pdf
  • Requirements and ARMIS Reporting Requirements for Incumbent Local Exchange Carriers: Phase I, CC Docket No. 99-253, FCC 00-78 (adopted March 2, 2000). The report must be electronically uploaded to the FCC. Detailed instructions for uploading the SEC Form 10-K report are provided in the Automated Report Specifications for the ARMIS Report 43-02. 5. Independent Auditor's Opinion: As required by Part 64.904 of the Commission's rules, local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion, every two years (odd years beginning in 2001), at the same time the report is filed. Detailed instructions for including the auditor's opinion in the electronic submission for ARMIS Report 43-03 are provided in the Automated Report Specifications.
• http://www.fcc.gov/wcb/armis/orders.html
  • used for classifying carriers for various accounting and reporting purposes have increased. The threshold for distinguishing Class A carriers from Class B carriers is increased to $129 million, and the revenue threshold between larger Class A carriers and mid-sized carriers is increased to $7.668 billion. (DA 06-922) [80]Word - [81]PDF Order (March 23, 2006) Adopts limited one-time waiver of section 64.904 of the Commission's rules. (CC Docket No. 99-253) [82]Word - [83]PDF "Annual ARMIS Order" (December 8, 2005) Revises several of the Automated Reporting Management Information System (ARMIS) Reports to implement a Commission Order and Commission rules, and to clarify definitions and descriptions in these reports to ensure consistency among reports and to improve understanding of existing requirements. (CC Docket No.
• http://www.fcc.gov/wcb/eafs/help/get_start.pdf
  • the accuracy of the data submitted in the ARMIS Reports by including a certification statement, signed by a corporate officer. The statement must list all of the ILEC's COSAs and the most recent submission numbers associated with those COSAs, and must indicate by an asterisk those COSA(s) and company/ study areas impacted by the filing.* Audit Letters-as required by Part 64.904, incumbent local exchange carriers that file the ARMIS Report 43-03 must provide a copy of the independent auditor's opinion with this report every two years (odd years beginning in 2001).* Part 64 Certifications-mid-sized incumbent local exchange carriers, as defined by Part 32.9000, are required to certify compliance with Part 64.901 of the Commission's rules by filing a Part 64 certification