Audit Information

Any ETC that receives $1 million or more of Hurricane Katrina-related support will undergo an audit or other investigatory review by the FCC or USAC, working in conjunction with the FCC. Audits will seek to ensure, among other things, that an ETC does not use funds intended for one state in another state.

All ETCs should retain any available records that can be used to validate their support claims in the event of an audit, data validation, or other investigation. ETCs should maintain all necessary documentation to verify that the support was used for the intended purpose of disaster relief and restoration (i.e., to repair and rebuild facilities and services damaged by Hurricane Katrina).

For example, archiving data electronically and maintaining these files will assure a more efficient audit. Also, properly label all files and documents used to complete forms. If using multiple internally produced reports to complete forms submitted, maintaining a reconciling schedule would also ensure a more efficient audit. ETCs claiming Hurricane Katrina-related support should also retain copies of their certification that the carrier is serving in the area and had incurred substantial damage as a result of Hurricane Katrina.