Instructions For Fcc Form 499-Q - Telecommunications Reporting Worksheet

reported as $2272 thousand, $2,270,000.00 or $2.272 million. Enter $0 in any line for which the contributor

had no revenues for the period being reported.

Negative Numbers. Contributors are directed to provide billed revenues on Lines 115 through 119 without

subtracting any expenses, allowances for uncollectibles or settlement payments and without making out-of-

period adjustments. The amount of projected uncollectibles (the difference between Line 119 and Line 120)

cannot exceed projected billings. Therefore, do not enter negative numbers on the form.

Obligation to File Revisions

Line 127 provides check boxes to show whether the Worksheet is the original filing or a revised filing for

the quarter. A contributor must file a revised 499-Q Worksheet if it discovers an error in the data that it

reports, i.e., if the filer discovers that it omitted or misclassified a major category of revenue. However,

revised filings must be made within 45 calendar days of the original filing date. In general, the historical

revenues contained in the quarterly filings will be based on unaudited books from a point in time and the

projections will represent the filer’s expectations as of a point in time. Contributors need not file revisions to

the FCC Form 499-Q as a result of ordinary accounting adjustments such as out-of-period adjustments.

Revenue information from the FCC Form 499-A will be used to ensure that contributions for the whole year

are based on all subject revenues for the year.

Filers should not file revised revenue information to reflect mergers, acquisitions, or sales of operating units.

In the event that a filer that submitted an FCC Form 499-Q no longer exists, the successor company to the

contributor's assets or operations is responsible for continuing to make assessed contribution or true-up

payments, if any, for the funding period and must notify USAC, the Form 499 Data Collection Agent.

Record Keeping

Filers shall maintain records and documentation to justify information reported in the

Telecommunications Reporting Worksheet, including the methodology used to determine projections and

to allocate interstate revenues, for five years.

Additionally, filers must make available all documents

and records that pertain to them, including those of contractors and consultants working on their behalf, to

the Commission’s Office of Inspector General, to the USF Administrator, and to their auditors upon

request.

Review by the Commission or the Administrator may cover any existing corporate records, not

just those specifically maintained for the five year period.

Entities that acquire carrier operations

through acquisition of property, consolidation, merger, etc., must maintain the records of the acquired

entity.

Compliance

Failure to file the Telecommunications Reporting Worksheet or to pay contributions in a timely fashion may

subject entities to the enforcement provisions of the Communications Act and any other applicable law.

See USF Comprehensive Review Order, 22 FCC Rcd at 16386-87, para. 27 (“These documents and records should

include without limitation the following: financial statements and supporting documentation; accounting records;

historical customer records; general ledgers; and any other relevant documentation”).

See id. Administrator refers to the Universal Service Administrative Company.

See 47 U.S.C. § 218.

See 47 CFR § 42.1.

In addition, pursuant to the Debt Collection Improvement Act of 1996, the Commission shall withhold action on

applications or other requests for benefits by delinquent debtors and dismiss those applications or other requests if

the delinquent debt is not paid or satisfactory arrangement for payment is not made. See 47 CFR § 1.1910;

Amendment of Parts 0 and 1 of the Commission’s Rules, Implementation of the Debt Collection Improvement Act of

(continued . . .)

Instructions For Fcc Form 499-Q - Telecommunications Reporting Worksheet - 2017 Page 9

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