Sprint - Nextel 2015 Annual Report Download - page 67

Table of Contents
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
None.
Item 9A. Controls and Procedures
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 (Exchange Act), 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 March 31, 2016 in providing reasonable assurance that information required to be disclosed in reports we file or
submit under the Exchange Act 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 March 31, 2016 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 March 31, 2016 . This assessment
was based on the criteria set forth by InternalControl—IntegratedFramework, issued in 2013 by the Committee of Sponsoring Organizations. Management
believes that, as of March 31, 2016 , 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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