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Documentation Each carrier must submit a report prepared by its independent auditors that expresses an opinion as to the carrier’s compliance with the provisions of Ala. Code Sec. 11-98-7 for all costs requested for reimbursement on the Phase I Annual Cost Recovery Statement that was submitted during the carrier’s fiscal year. The report should also express an opinion as to the carrier’s compliance with the provisions of Ala. Code Sec. 11-98-7 for all costs requested for reimbursement on the Phase II Annual Cost Recovery Statement. This report should be prepared in accordance with Statements on Standards for Attestation Engagements, Section AT601, issued by the Auditing Standards Board of the American Institute of Certified Public Accountants. The report should be submitted within ninety days of the carrier’s year-end. This will allow the auditors to perform the additional procedures, if any, necessary to issue the report in conjunction with their annual audit procedures. For example – if the carrier’s year-end is December 31, the report from the independent auditors discussed above is due by the following March 31. Future reimbursements will be delayed if the report is not received by the date specified. A request for an extension of time to file this report must be 1) in writing and 2) include a reason for the request. Questions regarding these requirements, requests for a sample report letter or any additional information should be directed to Kristina Hutcherson. Kristina
Hutcherson, CPA
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2004 Alabama Wireless 9-1-1 Board |
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