[Federal Register Volume 73, Number 234 (Thursday, December 4, 2008)]
[Notices]
[Pages 73932-73933]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-28757]


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FEDERAL COMMUNICATIONS COMMISSION


Notice of Public Information Collection(s) Being Reviewed by the 
Federal Communications Commission for Extension Under Delegated 
Authority, Comments Requested

November 28, 2008.

SUMMARY: As part of its continuing effort to reduce paperwork burden 
and as required by the Paperwork Reduction Act (PRA) of 1995 (44 U.S.C. 
3501-3520), the Federal Communications Commission invites the general 
public and other Federal agencies to comment on the following 
information collection(s). Comments are requested concerning (a) 
whether the proposed collection of information is necessary for the 
proper performance of the functions of the Commission, including 
whether the information shall have practical utility; (b) the accuracy 
of the Commission's burden estimate; (c) ways to enhance the quality, 
utility, and clarity of the information collected; and (d) ways to 
minimize the burden of the collection of information on the 
respondents, including the use of automated collection techniques or 
other forms of information technology. An agency may not conduct or 
sponsor a collection of information unless it displays a currently 
valid OMB control number. No person shall be subject to any penalty for 
failing to comply with a collection of information subject to the 
Paperwork Reduction Act that does not display a valid OMB control 
number.

DATES: Written PRA comments should be submitted on or before February 
2, 2009. If you anticipate that you will be submitting comments, but 
find it difficult to do so within the period of time allowed by this 
notice, you should advise the contact listed below as soon as possible.

ADDRESSES: Submit your comments by e-mail to [email protected]. Include in 
the e-mail the OMB control number of the collection. If you are unable 
to submit your comments by e-mail contact the person listed below to 
make alternate arrangements.

FOR FURTHER INFORMATION CONTACT: For additional information about the 
information collection(s) or to obtain a copy of the collection send an 
e-mail to [email protected] and include the collection's OMB control number 
as shown in the SUPPLEMENTARY INFORMATION section below, or call Leslie 
F. Smith at (202) 418-0217.

SUPPLEMENTARY INFORMATION:
    OMB Control Number: 3060-0927.

[[Page 73933]]

    Title: Auditor's Annual Independence and Objectivity Certification.
    Form Number: N/A.
    Type of Review: Extension without change of a currently approved 
collection.
    Respondents: Businesses or other for-profit.
    Number of Respondents and Responses: 4 respondents; 4 responses.
    Estimated Time per Response: 5 hours.
    Frequency of Response: Annual reporting requirement.
    Obligation to Respond: Mandatory. See 47 U.S.C. 201(b), 219(b), and 
220, and 47 CFR Section 64.904.
    Total Annual Burden: 20 hours.
    Annual Cost Burden: $0.00.
    Privacy Act Impact Assessment: No impacts.
    Nature and Extent of Confidentiality: There is no need for 
confidentiality. However, respondents may request materials or 
information submitted to the Commission be withheld from public 
inspection under 47 CFR 0.459 of the FCC's rules.
    Needs and Uses: 47 CFR Section 64.904 requires certain local 
exchange carriers, in connection with their cost allocation manual 
filings and the accompanying financial reports the Commission 
prescribes under 47 U.S.C. Sections 220, 219(b) and 201(b), to have an 
attest engagement performed by an independent auditor every two years, 
covering the prior two year period, or have a financial audit performed 
by an independent auditor every two years, covering the prior two year 
period. The attest engagement is to be performed in accordance with the 
attestation standards established by the American Institute of 
Certified Public Accountants (AICPA), except as otherwise directed by 
the Chief, Enforcement Bureau. The audit is to be conducted in 
compliance with generally accepted auditing standards (GAAS), except as 
otherwise directed by the Enforcement Bureau. The Responsible 
Accounting Officer letter requires that carriers' independent auditors 
(a) disclose 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 bear on 
independence; (b) confirm in writing that in its professional judgment 
it is independent of the carrier; and (c) discuss the auditor's 
independence. The information is used to determine whether the 
independent auditors are performing their audits independently and 
unbiased of the carrier they audit.

Federal Communications Commission.
Marlene H. Dortch,
Secretary.
[FR Doc. E8-28757 Filed 12-3-08; 8:45 am]
BILLING CODE 6712-01-P