Sprint - Nextel 2013 Annual Report Download - page 62

Table of Contents
None.
Evaluation of Disclosure Controls and Procedures
Disclosure controls are procedures that are designed with the objective of ensuring that information required to be disclosed in our reports under the
Securities Exchange Act of 1934, such as this Annual Report on Form 10 - K, is reported in accordance with the SEC's rules. Disclosure controls are also designed
with the objective of ensuring that such information is accumulated and communicated to management, including the Chief Executive Officer and Chief Financial
Officer, to allow timely decisions regarding required disclosure.
In connection with the preparation of this Annual Report on Form 10
- K, under the supervision and with the participation of our management,
including our Chief Executive Officer and Chief Financial Officer, we carried out an evaluation of the effectiveness of the design and operation of our disclosure
controls and procedures. Based on this evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the design and operation of the
disclosure controls and procedures were effective as of
December 31, 2013 in providing reasonable assurance that information required to be disclosed in
reports we file or submit under the Securities Exchange Act of 1934 is accumulated and communicated to management, including the Chief Executive Officer and
Chief Financial Officer, to allow timely decisions regarding required disclosure and in providing reasonable assurance that the information is recorded,
processed, summarized, and reported within the time periods specified in the SEC's rules and forms.
Internal controls over our financial reporting continue to be updated as necessary to accommodate modifications to our business processes and
accounting procedures. There have been no changes in our internal control over financial reporting that occurred during the quarter ended
December 31, 2013
that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
Management's Report on Internal Control over Financial Reporting
Our management is responsible for establishing and maintaining adequate internal control over financial reporting. Our internal control system was
designed to provide reasonable assurance to our management and board of directors regarding the reliability of financial reporting and the preparation of
financial statements for external purposes.
Our management conducted an assessment of the effectiveness of our internal control over financial reporting as of
December 31, 2013 . This
assessment was based on the criteria set forth by the 1992 Committee of Sponsoring Organizations of the Treadway Commission in Internal Control—Integrated
Framework. Based on this assessment, management believes that, as of
December 31, 2013 , our internal control over financial reporting was effective.
Our independent registered public accounting firm has issued a report on the effectiveness of our internal control over financial reporting. This
report appears on page F
- 2.
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Item 9.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
Item 9A.
Controls and Procedures