Audit of USAC's Oversight of the Universal Service Fund Contributions Process

This audit report includes one finding and three recommendations. Williams Adley concluded that USAC had effective internal controls for ensuring that USF contributions are accurate, timely, and include all eligible service providers, however, identified internal control weaknesses in USAC’s process for referring service providers for possible rule violations related to their contribution requirements to the FCC Enforcement Bureau (EB) for potential enforcement action.