Part 32 Uniform System of Accounts

Forms and Documents

Document Name	Status
3060-1247_SS_final version .docx Supporting Statement A	2020-09-26

IC Document Collections

IC ID	Document Title	Status
228178	Part 32 Uniform System of Accounts	Modified

ICR Details

OMB Control No: 3060-1247	ICR Reference No: 202008-3060-029
Status: Active	Previous ICR Reference No: 201811-3060-009
Agency/Subagency: FCC	Agency Tracking No: WCB
Title: Part 32 Uniform System of Accounts
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/13/2020
	Date Received in OIRA: 09/28/2020
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2023	36 Months From Approved	12/31/2020
Responses	1,944	0	2,458
Time Burden (Hours)	69,820	0	103,240
Cost Burden (Dollars)	0	0	0

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Abstract: The Uniform System of Accounts (USOA) is an historical financial accounting system that, among other things, prescribes a chart of accounts and directs telephone companies how to record certain transactions in their books of account. In 2017, the Commission released the Part 32 Order, which minimized the compliance burdens imposed by the USOA on price cap and rate-of-return companies, while ensuring that the Commission retains access to the information it needs to fulfill its regulatory duties.

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Authorizing Statute(s): US Code: 47 USC 272(e)(3), 403 Name of Law: Communications Act of 1934, as amended
   US Code: 47 USC 10, 160, 201 Name of Law: Communications Act of 1934, as amended
   US Code: 47 USC 219-220, 224, 254(k) Name of Law: Communications Act of 1934, as amended
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
3060-AK20	Final or interim final rulemaking	82 FR 20833	04/04/2017

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 44298	07/22/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 60781	09/28/2020
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Part 32 Uniform System of Accounts

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	1,944	2,458	0	-514	0	0
Annual Time Burden (Hours)	69,820	103,240	0	-33,420	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Changing Regulations

Short Statement: The Commission is reporting program changes to this information collection. First, we have removed the one-time recordkeeping requirements for price cap LECs electing GAAP with an Incremental Rate Difference, as those requirements have been fulfilled. Second, the number of ILECs required to respond to information requirements 12(C) and (D) has decreased by 227, from 1,164 to 937. There are 227 rate-of-return study areas that have elected incentive regulation and/or GAAP, and thus, pursuant to the Rate-of-Return Business Data Services Report and Order, the carriers are relieved of virtually all of the recordkeeping requirements of the USOA, including those set forth in 12(C) and (D). As a result of these changes, the total number of respondents has decreased from 1,176 to 949 (-227). The total number of responses decreased from 2,458 to 1,944 (-514) and the total annual burden hours decreased from 103,240 hours to 69,820 hours (-33,420).

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 09/28/2020

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