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<br />Christine Calderon <br />City of Santa Ana <br />Page 12 of 15 <br /> <br />c. We will review Adelphia Communications' method for identifying subscribers to the <br />proper franchise area. <br /> <br />d. We will test subscriber revenue by comparison with amounts recorded on reports from <br />the Company's outside service bureau. <br /> <br />e. We will review the accounting records of Adelphia Communications for any revenue <br />items not being reported to the City with the periodic remittances. <br /> <br />f. We will review the procedure of Adelphia Communications for recognizing advertising <br />revenues and cable launch fees in its accounting system, and if appropriate "gross <br />revenues" are being reported. <br /> <br />g. We will perform an analysis of the practices of Adelphia Communications as to <br />whether it has been paying franchise fees on franchise fee revenues for the period <br />from January 1, 2005 through December 31, 2005. <br /> <br />h. We will test the mathematical accuracy of selected remittances to the City for the <br />period January 1, 2005 through December 31,2005. <br /> <br />Phase 3 <br /> <br />We will issue a report on our findings to the City. <br /> <br />Caveat Reqardinq the Possible Results of this Enqaqement <br /> <br />The management of the City is .advised that, on occasion, these engagements disclose <br />that the cable operator has overpaid franchise fees, utility user taxes or access fees. <br />Accordingly, this engagement could discover refunds owed by the City to Adelphia <br />Communications. <br />