Franchise Fee and Utility Tax Audits

CSG performs what is known as “agreed-to procedures” audits of both cable television and telecommunications companies. Priority is given to inspecting major categories of revenue (subscriber revenue, equipment rental, advertising, and shopping) using test months to sample procedures and accuracy. Audit depth is increased based on discrepancies and compliance issues.  Through our subcontractor, White Nelson Diehl Evans, CSG also is available to perform reviews of Transient Occupancy Taxes, Lease Fees, and other forms of revenue collection.

 

Since 1987, we have performed franchise fee and/or UUT audits for the following agencies (in alphabetical order):

City of Arcadia, CA
1998, 2003, 2005
Adelphia, TCI / AT&T
Audit of PEG fees in 2003 of
Altrio Communications
 

City of Maryland Heights, MO
1999-2003
Allegiance, Ionex, TCG, MCI/Worldcom, AT&T Broadband, and Cable America including utility tax auditing. Trained staff in audit techniques

City of Beverly Hills, CA
1988, 1990, 1992, 1994, 1998
Century / Adelphia Communications
 

County of Mendocino, CA
2002
Four jurisdiction (Ukiah, Willits, Fort Bragg and the County) 3-year review of
of Adelphia Communications

City of Berkeley, CA
TCI / AT&T
Part of franchise renewal in 1988, and change of control in 2002 and including utility tax auditing

City of Mission Viejo, CA
1989
 Dimension Cable

City of Brea, CA
2005
Adelphia Communications

City of Moreno Valley, CA
2003, 2005
Twelve city franchise fee and four
city utility tax audit of Adelphia, including Desert Hot Springs, Fontana, Moreno Valley, and San Bernardino

City of Brentwood, CA
2001-2004
Comcast Communications

City of Newport Beach, CA
2007-2008
Cox Communications

and Time Warner

3-Year Franchise Fees

City of Carlsbad, CA
2003, 2005
Adelphia Communications
Five city audit, including Carlsbad, Solana Beach, Encinitas, Del Mar & San Marcos

City of Norwalk, CA
1993
Charter Communications

City of Chino, CA
2005
Adelphia Communications

City of Oakland, CA
2005
Comcast Communications

City of Chino Hills, CA
1999, 2005
Century / Adelphia system and Adelphia Communications
 

City of Pasadena, CA
1999, 2005, 2007
 Charter Communications  3-Year Review of Franchise fees and PEG fees in 2003 of Altrio Communications, audit of Franchise Fees and UUT
in 2007

City of Commerce, CA
Municipally Owned
1994, 1999
Charter Communications

City of Petaluma, CA
2000
AT&T

City of Diamond Bar, CA
2005
Adelphia Communications

City of Pomona, CA
2000
Adelphia Communications

City of Duarte, CA
Municipally Owned
1987-1988, and 2006
Charter Communications
 

City of Porterville, CA
2006-2007
Charter Communication
franchise fee audit
 

City of Emeryville, CA
2004
Comcast Communications
 

City of Poway, CA

2007

Cox Communications

3-Year Franchise Fees

City of Encinitas, CA

2007

Cox Communications

3-Year Franchise Fees

City of Rancho Palos Verdes, CA

2007

Cox Communications

3-Year Franchise Fees
City of Fremont, CA
2001-2003
Comcast Communications
3-Year Franchise Fees
City of Redlands, CA
2011-2012
  Verizon and Time Warner Cable           3-Year Franchise Fees

City of Fullerton, CA
2005
Adelphia Communications

3-Year Franchise Fees

City of Redondo Beach, CA
2005, 2007, 2010-2012
Adelphia Communications, Verizon, and Time Warner Franchise Fees, PEG Fees and Video User Taxes

City of Hawthorne, CA
2005
Time Warner Cable

3-Year Franchise Fees and

Video User Taxes

City of Richmond, CA
2002
One year franchise fee audit of Comcast
 
City of Huntington Beach, CA
2006-2007
Time Warner Cable

2001-2003 Franchise Fees of

Time Warner on behalf of the PCTA by our subcontractor, Diehl Evans & Co.

City of Santa Ana, CA
1988, 1990, 1994, 2001-2004, 2006, 2010-2012
Comcast & Adelphia Communications
facilitated work by City auditor, and conducted audits of Franchise Fees and PEG Fees
City of Inglewood, CA
2007, 2011-2012
Comcast, AT&T and Time Warner Cable  3-Year Franchise Fees, PEG Fees and Video User Taxes
City of San Bernardino, CA
2006
Four year franchise and UUT review of Charter Communications
 

City of La Canada / Flintridge, CA
1998
Charter Communications

County of San Bernardino, CA
1993, 2003, 2005
Reviewed franchise fee payments of
fourteen Adelphia Communications
cable franchisees
City of La Habra, CA
1994, 2005
Century and
Adelphia Communications, including UUT and Access Fees
 
County of San Diego, CA
1992
Adelphia Communications
Cox, Time Warner Cable
 
City of Lawndale, CA
2005
Time Warner Cable
 
City & County of San Francisco, CA
1996-1997
During transfer from Viacom to TCI
 
City of Lindsay, CA
2006
Charter Communication
franchise fee audit
 
City and County of Santa Cruz, CA
2002
3-year franchise fee audit of Comcast
 

City of Long Beach, CA
2005
Charter Communications

Facilitated Work By City Auditor
 

City of Temple City, CA
1993
Charter Communications
 
City of Monrovia, CA
1992, 2005
TCI system; audit of PEG fees in 2003 of Altrio Communications;
Adelphia Communications
 
City of Walnut, CA
1993-1994, 2006
Charter Communications as part of franchise renewal, and Consulted on PEG Fees related to Verizon
 
City of Manhattan Beach, CA
1999, 2005
Century / Adelphia &
Adelphia Communications
 
City of Westminster, CA
2003
3-Yr Review of Franchise Fees and  Video User Taxes of Time Warner


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