WPC+K 2BJ Z CourierCourierCG TimesCG Times BoldX@`7@HP LaserJet 4PHPLAS4P.PRS4d  @8;\[@|626ZU#|dCG Times BoldHP LaserJet 4HPLAS4.PRS 4d  @8;\GQ@#|d2Dvpika8DocumentgDocument Style StyleXX` `  ` a4DocumentgDocument Style Style . a6DocumentgDocument Style Style GX  2pkvvta5DocumentgDocument Style Style }X(# a2DocumentgDocument Style Style<o   ?  A.  a7DocumentgDocument Style StyleyXX` ` (#` BibliogrphyBibliography:X (# 22 <  a1Right ParRight-Aligned Paragraph Numbers:`S@ I.  X(# a2Right ParRight-Aligned Paragraph Numbers C @` A. ` ` (#` a3DocumentgDocument Style Style B b  ?  1.  a3Right ParRight-Aligned Paragraph Numbers L! ` ` @P 1. ` `  (# 2p d    a4Right ParRight-Aligned Paragraph Numbers Uj` `  @ a. ` (# a5Right ParRight-Aligned Paragraph Numbers _o` `  @h(1)  hh#(#h a6Right ParRight-Aligned Paragraph Numbersh` `  hh#@$(a) hh#((# a7Right ParRight-Aligned Paragraph NumberspfJ` `  hh#(@*i) (h-(# 2 { { Ka8Right ParRight-Aligned Paragraph NumbersyW"3!` `  hh#(-@p/a) -pp2(#p Tech InitInitialize Technical Style. k I. A. 1. a.(1)(a) i) a) 1 .1 .1 .1 .1 .1 .1 .1 Technicala1DocumentgDocument Style Style\s0  zN8F I. ׃  a5TechnicalTechnical Document Style)WD (1) . 29a6TechnicalTechnical Document Style)D (a) . a2TechnicalTechnical Document Style<6  ?  A.   a3TechnicalTechnical Document Style9Wg  2  1.   a4TechnicalTechnical Document Style8bv{ 2  a.   2z3a1TechnicalTechnical Document StyleF!<  ?  I.   a7TechnicalTechnical Document Style(@D i) . a8TechnicalTechnical Document Style(D a) . Doc InitInitialize Document Stylez   0*0*0*  I. A. 1. a.(1)(a) i) a) I. 1. A. a.(1)(a) i) a)Documentg2]eTPleadingHeader for Numbered Pleading PaperE!n    X X` hp x (#%'0*,.8135@8:><q*"xxxxWWxxxWWkkxxxA.SSxSSJJSJS+SSSSS8SSSSSSSSS.xJxJxJxJxJorJiJiJiJiJ8.8.8.8.{SxSxSxSxS{S{S{S{SxSxJ{SxSxSxS{S`SxIxSxIqIqIrSrS{dgIiSiSgIxSxSxSxSxS{S{S8.SSSS8Sz]SSuSg/g,?2?2>,H2H2H2H2H2J2J2!2222!2I822F2>>$?2>>J2:J2J2H2H2YHB$B$C26&6&6&62>$>?2J2J2J2J2J2J2^HH2@,@,@,J2?2J262?2H2<!22!!!WddddddddddddddddddddddddddddddddddddddddddddddddxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxNHHH222!,))22X222YY2#2222Y#!!442Ydd22<order. This Commission does not routinely publicly release audit reports prepared by  Y -  Commission staff.; G xP-   cLP  P7Ap э See National Exchange Carrier Ass'n, Request for Confidential Treatment of Certain Financial Information,  xP-  Memorandum Opinion and Order, 5 FCC Rcd 7184, 7185, n.15 (1990) (Commission's general policy is to preserve  xPI-  iconfidential status of audit reports); Martha H. Platt, On Request for Inspection of Records, Memorandum Opinion  xP-and Order, 5 FCC Rcd 5742, 5743, n.8 (1990) (same). ; Under the circumstances of this joint audit, however, we believe that it is   ;in the public interest to disclose to the public the Joint Audit Report package. The Joint Audit   ZReport and Reply Comments within that package set forth the audit team's final conclusions   regarding the first joint audit of RBOC affiliates that included all state commissions having   : jurisdiction. Publication of those conclusions will enable the public to learn about the joint audit   wprocess and its inherent benefits, which we believe are substantial. By combining the expertise   of federal and state agencies, joint audits enable both this Commission and the state commissions   to use their auditing resources more effectively. Joint audits can also ensure that this   Commission and the states act consistently in the pursuit of common goals and ideals. For   example, here, the joint audit team reviewed SWBT's accounting for affiliate transactions. This   is a matter of mutual federalstate concern that could become the subject of further investigations   or other actions by this Commission and its state counterparts. Lastly, disclosure will alert   interested persons, including customers, to the audit team's conclusions and thus promote further" ` 0*((" scrutiny to the benefit of ratepayers and the public. Accordingly, we disclose to the public the Joint Audit Report package.  ] -  5 .` ` We emphasize that in disclosing this information, we are not adopting any   portion of the package or endorsing any of the analysis or conclusions contained in it. We,   zhowever, direct the Common Carrier Bureau to complete its review of the Joint Audit Report"0*(("   =promptly and to prepare its recommendations regarding any possible further actions based on the Report within 90 days.  ]-` `  IV. ORDERING CLAUSES ă  ]-  6 .` ` Accordingly, IT IS ORDERED, pursuant to Section 220(f) of the   Communications Act of 1934, as amended, 47 U.S.C.  220(f), that WE HEREBY DISCLOSE   to the public certain financial information obtained during the joint audit of Southwestern Bell Telephone Company and its affiliates.    <` ` hh,VFEDERAL COMMUNICATIONS COMMISSION ` ` hh,VWilliam F. Caton ` ` hh,VActing Secretary