The auditor of the cable television commission may, from time-to-time during the term
of a franchise prescribe standards governing the nature, extent and type of accounting
system and accounting procedures utilized by a franchisee and require changes in accounting
standard procedures utilized by a franchisee, for the purpose of promoting the efficient
administration of the franchise pursuant to the provisions of this article. Any such
standards shall be in writing, shall be filed with the clerk of the board of directors
of the commission, and shall be mailed to the franchisee to whom directed. A franchisee
shall promptly comply with all such standards.
During the term of each franchise, the cable television commission may, not more frequently
than once each year, conduct an audit of the books, records and accounts of the franchisee
for the purpose of determining whether the franchisee has paid franchisee fees in
the amounts prescribed by section 90-337, above. The audit may be conducted by the auditor of the commission or by an independent
certified public accounting firm retained by the commission, and shall be conducted
at the sole expense of the commission. The party conducting the audit shall prepare
a written report containing its findings, and the report shall be filed with the clerk
of the board of directors of the commission, and mailed to the county, cities and
franchisee. Notwithstanding the foregoing, the commission shall conduct such an audit
at any time, if requested to do so by the governing body of the county or any of the
cities. The cost of such an audit so requested shall be borne by and at the sole expense
of the county or any of the cities making the request, and the cost shall be paid
within 30 calendar days following receipt of billing therefor by the commission. The
report of the audit shall be filed and mailed as prescribed above.
At any time during the term of a franchise, the cable television commission may, through
its auditor or a certified public accounting firm which it retains, and at its sole
expense, conduct an audit of the books, records and accounts of the franchisee for
the purpose of identifying any information which the board of directors of the commission
deems necessary to obtain for the purpose of administering the franchise under the
provisions of this article. A written report of such audit shall be filed with the
clerk of the board of directors of the commission, and mailed to the county, cities
and franchisee. The franchisee shall comply with any recommendations or directives
set forth in such report respecting changes in its accounting system.
Each franchisee shall make available for inspection by authorized representatives
of the cable television commission, its books[,] accounts, and all other financial
records at reasonable times and upon reasonable advance notice for the purpose of
permitting exercise of the authorities conferred by this section.
