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(1) (a) (i) 1) a)dK+b70t _5xŗ+tq12 102_5(_>7Default Paragraph Font5dK+b70t _5xŗ+tw3w4#PP##PP#тy.]8*]\  PCPy.a8* ta4  p(AC7oC2o\  PCXP7tC2 t4  p(ACXSg9xS]?g9xSi+SS88WuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxN/>/>/>/x]SSSSx]x]x]x]xSxSx]SSxSxSf]xSxSxSxIxIxWxIx{nInInInISSSWS]a?/?]?9?]]WW]n/nKn9nCn/x]xx]x]SSxxIxIxI]?]?]?]WnUn9nax]x]x]x]x]x]xxWnInInIx]n9x]]?n9xSz+SS8-8WuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxN8HH"&H>XHH8HB8>HH^HH>"".2",2,2,"222N2222"&22H22,006"6."""""""""""2H,H,H,H,H,XAB,>,>,>,>,""""H2H2H2H2H2H2H2H2H2H2H,H2H1H2H2H282H,H,H,B,B,B6B,H?>,>,>,>,H2H2H2H6H2H6H2""2"""2F866H2>>(>">">H2;H2H2H2H2XHB"B"B"8&8&8&86>*>>.H2H2H2H2H2H2^HH6>,>,>,H2>"H28&>"H2?22!!WFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxN$<<$.2",2222`2 LL2 LL2L"",,2d""d<d<$YYdCCddooCYd<d<+oodCCddddCo PBd {OC#-ԍ Id. at 2631. >(#  X"-x` `  (iv)` The independent auditor identified 22 instances in which it"" 0*%%ZZ" concluded that BellSouth provided inadequate documentation  X-and, based on this, the Order to Show Cause tentatively found that BellSouth failed to maintain adequate controls to comply with Part 32. BellSouth states that the independent auditor reviewed over 3,000 adjustments to the common line pool.  X-BellSouth also states that there was no suggestion by the auditor that the entries in question were erroneous: these were documentation issues only and the items cited as documentation errors were extremely minor and in many cases BellSouth has no business reason to maintain formal documentation for the  X -particular types of transactions in question.=  d {O -ԍ Id. at 3139.= (#  X -x` ` X (v)XA human error occurred in which a $169,000 accrual adjustment was reported with the wrong sign, resulting in BellSouth overstating common line revenue in September, 1988 by $338,000. BellSouth therefore underrecovered from the  X-common line pool in this amount. The Order to Show Cause  X}-cites this error as an example of allegedly deficient internal controls. BellSouth asserts that this was a case of simple human error that did not recur and had no impact on BellSouth's initial price cap indexes.(#  X -x` `  (vi)` BellSouth states that the rules for the treatment of presubscription revenues for the predesignation of interexchange carriers were never clear. While BellSouth now agrees to accept the interpretation of Ernst and Young that these revenues were more properly associated with switching and therefore should be excluded from common line pool reporting, BellSouth could find no authoritative interpretation from the period under review that specified the proper treatment of these revenues. BellSouth asserts that the rules were ambiguous and that BellSouth made a good faith interpretation of the rules to determine the proper  X$-treatment of these revenues. In any event, presubscription  X -revenues are excluded from price caps.> Zd {O"-ԍ Id., at 4347.>(#  X-x` ` 4. The Commission and BellSouth agree that the expeditious resolution of  X -issues raised by the Adjustments Report and the Commission's Order to Show Cause in"  0*%%ZZ" accordance with the terms of this Consent Decree is in the public interest.  X-x` ` 5. Accordingly, and in consideration of the agreement of the Commission  X-and BellSouth to conclude action on the Order to Show Cause on the terms set forth in this Consent Decree, BellSouth agrees to act as specified below:  Xx-x` ` (a)  BellSouth agrees to correct any past accounting and recordkeeping deficiencies that might have caused the apparent violations set forth in paragraph 3 of this Consent Decree; (#  X -x` ` (b)  BellSouth agrees to establish procedures to prevent the specific apparent deficiencies from recurring in the future; (#  X -x` ` (c)X BellSouth agrees not to include revenues from customers for the predesignation of their primary interexchange carrier in Account 5081,  X -and shall instead include these revenues in Account 5082, in compliance  X-with the Commission's rules;[ d {O -ԍ See 47 C.F.R.  32.5081 and 32.5082.[(#  Xd-x` ` (d) BellSouth agrees to conduct an independent audit of its internal accounting controls as specified in Attachment A of this Consent Decree;(#  X-x` ` 6. In the event BellSouth fails to comply with the requirements set forth in paragraph 5 and Attachment A of this Consent Decree, the Commission reserves the right to pursue legal action against BellSouth. If BellSouth complies with the terms set forth in paragraph 5 and Attachment A of this Consent Decree, then the accounting treatments, procedures and documentation adopted in compliance with paragraph 5 and Attachment A shall be regarded by the Commission as presumptively reasonable and lawful. The Commission, however, reserves its rights under law to change accounting requirements prospectively and retroactively as long as no penalty attaches to such retroactive application. Likewise, BellSouth shall be authorized to make changes to its accounting treatments, procedures and documentation to implement or reflect changes in the law or rules or waivers of the Commission's rules, and shall not thereby be in violation of any part of this Consent Decree.  X-x` ` 7. In light of BellSouth's covenants and representations contained in paragraph 5 and Attachment A of this Consent Decree, and in express reliance thereon, the Commission has issued a final order formally authorizing the Secretary to execute this Consent Decree ("Consent Decree Order") without change, addition or modification and""Z 0*%%ZZ!" without a finding of wrongdoing, violations or liability by BellSouth and further agrees not to begin, on the motion of the Commission or its staff, any proceeding formal or informal, concerning matters that were the subject of the Adjustments Report. Nothing herein, however, shall preclude the Commission from using the information underlying the findings and observations in the Adjustments Report for other lawful regulatory purposes provided that BellSouth shall have all opportunities afforded by law to contest that use and that information.  X_-x` ` 8. BellSouth admits the jurisdiction of the Commission to adopt this Consent Decree.  X -x` ` 9. BellSouth waives any rights it may have to judicial review, appeal or rights otherwise to challenge or contest the validity of the Consent Decree Order, provided the Commission adopts this Consent Decree without change, addition or modification.  X -x` `  10. The Parties agree not to engage in conduct inconsistent with the terms of this Consent Decree. The Parties may comment publicly, however, on the nature of the Consent Decree, and the merits of their respective positions, after it has been adopted by the Commission. x  XK-x` `  11. It is understood that BellSouth's agreement to this Consent Decree does not constitute an adjudication of any factual or legal issues or an admission by BellSouth of wrongdoing, violations or of any inconsistency between its position, on the one hand, and, on the other hand, (i) the Communications Act of 1934, as amended, and (ii) the rules and policies of the Commission. As a result, BellSouth shall not be precluded or estopped from  X-litigating de novo any and all of the issues subject to this Consent Decree in any forum, except as provided herein.  X-x` `  12. The Parties agree that this Consent Decree and the Consent Decree Order may not be used in any fashion by either of the Parties to this Consent Decree in any legal proceeding except as set forth in this Consent Decree.  X9-x` `  13. Adoption by the Commission of this Consent Decree shall conclude  X"-action in the proceeding commenced by the Order to Show Cause, 10 FCC Rcd 5637, and the Adjustments Report without a finding of wrongdoing, violations or liability on the part of BellSouth. The Parties agree that the effectiveness of this Consent Decree is expressly contingent upon issuance of the Consent Decree Order described herein, and compliance by BellSouth with the terms of this Consent Decree. If this Consent Decree is not signed by BellSouth and the Commission, or is otherwise rendered invalid by any court of competent jurisdiction, it shall become null and void and may not become part of the record in this proceeding. "l$ 0*%%ZZ(#"Ԍ X-x` `  14. If the Commission brings an action in any court of competent jurisdiction to enforce the terms of the Consent Decree order or the Consent Decree, BellSouth agrees that it will not contest the validity of either the Consent Decree Order or the Consent Decree, will waive any statutory right to contest the validity of the Consent Decree  X-Order or this Consent Decree through a trial de novo, and will consent to a judgment incorporating the terms of this Consent Decree without change, addition or modification provided, however, that the Commission has complied with all of its obligations under the Consent Decree.  X3-x` ` 15. This agreement may be signed in counterparts.   X` hp x (#%'0*,.8135@8: