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XH- px` `  10. IT IS FURTHER ORDERED that this Order is effective upon execution of the Consent Decree by all parties to the Agreement.   X -x` `  11. IT IS FURTHER ORDERED that proceedings under the March 3, 1995  X -Order to Show Cause, 10 FCC Rcd 5099, ARE HEREBY TERMINATED. x` `  hhFEDERAL COMMUNICATIONS COMMISSION x` `  hhWilliam F. Caton x` `  hhActing Secretary  X-T e!{@  T T  yO3u e!{@   .Kb X-#Xj\  P6G;XP#x  Federal Communications Commission ă`(#  FCC 96417 ă  yxdddy. #X\  P6G;P#Before the Federal Communications Commission  yOS Washington, D.C. 20554  X-T#Xj\  P6G;XP#  X-(9#XP\  P6QXP#In the Matter of#XP\  P6QXP#) R) O The Bell Atlantic Telephone )AAD No. 93147 VOperating Companies) R) T T  ac <T #|\  P6G;3P#CONSENT DECREE #Xj\  P6G;XP#ѐTP  XV"-x` `  12. This is a Consent Decree entered into by the Federal Communications"V"0*%%ZZH!"  X-Commission ("Commission") and the Bell Atlantic Telephone Operating Companiesf yOy-ԍ The Bell Atlantic affiliated operating companies were at the time of the audit, New Jersey Bell Telephone Company, The Bell Telephone Company of Pennsylvania, The Diamond State Telephone Company, The Chesapeake and Potomac Telephone Company of Maryland, The Chesapeake and Potomac Telephone Company of Virginia, the Chesapeake and Potomac Telephone Company of West Virginia and The Chesapeake and Potomac Telephone Company (D.C.).  ("Bell Atlantic") (collectively referred to sometimes as the "Parties").  X7-x` ` 2. The common line revenue pool is administered by the National Exchange Carrier Association, Inc. ("NECA") and allows incumbent local exchange carriers ("LECs") to participate in a tariff filed by NECA that establishes uniform access rates on a nationwide basis for all participants. Monthly distributions from the pool are computed using monthly revenue, expense and investment figures reported by the participating LECs. Initially the figures are only estimates, but in later months the incumbent LECs adjust them to actual monthly figures. At the direction of the Commission, NECA hired Ernst and Young to conduct an independent audit of carrierreported adjustments to the common line revenue pool  X-for 1988 and the first quarter of 1989. The Ernst and Young audit report ("Adjustments Report") included numerous audit findings against the Bell Operating Companies, including Bell Atlantic, concerning apparent rule violations and misconduct. These findings generally involve failures to keep accounts, memoranda and records in the manner prescribed by the Commission.  X-x` ` 3. On March 3, 1995, the Commission released an Order to Show Cause  X-directing Bell Atlantic to respond to certain of the findings in the Adjustments Report.xl {O $-ԍ Bell Atlantic Telephone Operating Companies, Order to Show Cause, 10 FCC Rcd 5099 (1995) (Order to  {O$-Show Cause). On  X-May 2, 1995, Bell Atlantic responded to the Commission's Order to Show Cause and  X-contested and denied each of the Adjustments Report findings listed in the Commission's Order. By public notice dated June 20, 1995, the Common Carrier Bureau invited public"0*o(o(qq"  X-comment on Bell Atlantic's response.[z {Oy-ԍ Commission Sets Pleading Schedule In Show Cause Proceedings, Public Notice, 10 FCC Rcd 10939 (1995). Only MCI Communications Corporation filed comments, and Bell Atlantic replied on September 11, 1995. The positions of the parties to this consent decree are as follows:  X-x` ` (a)X The Commission found that Bell Atlantic's actions appear to be inconsistent with its statutory obligation to maintain its accounts, records, and memoranda as prescribed by the Commission. Generally, the Commission found that Bell Atlantic had apparently misstated or miscalculated interstate costs and revenues from January 1988 through March 1989. The Commission's specific findings included:(#  X -x` ` X (i)XThe Commission found apparent violations of cash working capital requirements in Bell Atlantic's calculations that included minimum bank balances in five study areas where bank practices do not require minimum bank balances;(#  X-Xx` `  (ii)XThe Commission found apparent violations of its rules in Bell Atlantic's apportionment of certain network operations expenses between state and federal operations by "direct assignment" rather than by applying the use factors specified in Section 36.353(b) of the Commission's rules to designated accounts. The Commission also noted that Bell Atlantic apparently continued to use this allocation method for at least some time after March 1989;(#  X-XxX` `  (iii)The Commission found apparent violations of its rules because Bell Atlantic failed to apportion certain information origination/termination ("IOT") equipment costs correctly in apparent violation of Section 36.142(a) of the Commission's rules.(#  X7-Xx` `  (iv)XThe Commission found apparent violations of its rules in Bell Atlantic's implementation of the Commission's Depreciation Prescription Order for one Bell Atlantic company without  X-making the necessary retroactive adjustments for January and  X-February 1989;"[z {O$-ԍ Prescription of Revised Percentages of Depreciation pursuant to the Communications Act of 1934, as  {Ox%-amended for GTE Flordia Inc. et. al., 5 FCC Rcd 766 (1990).(#"~0*&&qq"Ԍ X-ԙXx` `  (v)XThe Commission found apparent violations of its rules regarding revenue and cost adjustments that were made by certain Bell Atlantic companies without supporting documentation;(#  X-XxPx` `  (vi)XThe Commission found apparent violations of its rules because some of Bell Atlantic's revenue data and reconciliations were improperly processed and reported to NECA for various transactions; and(#  X1-x` ` X (vii)XThe Commission found that Bell Atlantic had apparently made improper adjustments to its cost allocation manuals. (#  X -XxPxX` ` (b)X Bell Atlantic contests all findings in the Adjustments Report and the  X -Commission's Order to Show Cause, on the following grounds: (#  X -x` ` X (i)XBell Atlantic contends that the statute of limitations bars enforcement actions on nearly all of the misstatements and miscalculations because they occurred more than five years ago and none are continuing in nature. In addition, it argues that none of these actions is a willful violation that warrants imposition of civil penalties or forfeitures. Bell Atlantic contends that the apparent violations are all either inadvertent technical mistakes or actions that were consistent with the Commission's contemporaneous interpretation of its own rules.(#  X-x` ` X (ii)XBell Atlantic further asserts that any attempt to readjust Bell Atlantic's price cap index for regulatory accounting activities that occurred five years ago would be contrary to the purpose of  X~-price cap regulation and would be virtually impossible to accomplish. In addition, Bell Atlantic contends that imposing rate adjustments as a penalty for past accounting actions would  X9-violate the rule against retroactive ratemaking.z9[z yO-ԍ Bell Atlantic's May 2, 1995 pleading making these arguments was filed before the U.S. Court of Appeals  {Oz-for the District of Columbia Circuit rendered its decision in Bell Atlantic v. FCC, 79 F.3d 1195 (D.C. Cir., March 29, 1996). In that case, the Court affirmed a Commission decision requiring carriers that had chosen a 3.3 percent productivity factor to adjust their price cap indexes downward so that their future rates would be at the level they would have been if the productivity factor had been 4.0 percent instead of 3.3 percent. The Court affirmed the Commission's decision, holding that the required adjustments had no retroactive effect and did not upset Bell Atlantic's reliance interests.(#  X -x` ` X (iii)XFinally, Bell Atlantic submits that its existing internal controls"  0*&&qq" detected and corrected several of the miscalculations and misstatements even before they were identified in the audit. In addition, Bell Atlantic states that it has already implemented automated computer systems that virtually eliminate the opportunity for clerical errors similar to those cited by the Commission.(#  X_-x` ` 4. The Commission and Bell Atlantic agree that the expeditious resolution of issues raised by the Adjustments Report and the Commission's Order to Show Cause in 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 and Bell Atlantic to conclude action on the Order to Show Cause on the terms set forth in this Consent Decree, Bell Atlantic agrees to act as specified in paragraph 5 of this Consent Decree:  X-X` hp x (#%'0*,.8135@8: