Windstream 2010 Annual Report Download - page 85

Windstream Corporation
Form 10-K, Part II
Item 9A. Controls and Procedures
(a) Evaluation of disclosure controls and procedures.
The term “disclosure controls and procedures” (as defined in Exchange Act Rules 13a-15(e)) refers to the controls
and other procedures of a company that are designed to ensure that information required to be disclosed by a
company in the reports that it files or submits under the Securities Exchange Act of 1934 (the “Exchange Act”) is
recorded, processed, summarized and reported within required time periods. Disclosure controls and procedures
include, without limitation, controls and procedures designed to ensure that information required to be disclosed
by the company in the reports that it files or submits under the Exchange Act is accumulated and communicated to
the company’s management, including the company’s principal executive and financial officers, as appropriate to
allow timely decisions regarding required disclosure. Windstream’s management, with the participation of the
Chief Executive Officer and Chief Financial Officer, have evaluated the effectiveness of the Company’s
disclosure controls and procedures as of the end of the period covered by this annual report (the “Evaluation
Date”). Based on that evaluation, Windstream’s Chief Executive Officer and Chief Financial Officer have
concluded that, as of the Evaluation Date, such disclosure controls and procedures were effective.
(b) Management’s report on internal control over financial reporting.
Management has excluded the operations of NuVox, Inc., Iowa Telecommunications Services, Inc., Hosted
Solutions Acquisition, LLC and Q-Comm Corporation, wholly-owned subsidiaries of the Company, from its
assessment of internal control over financial reporting as of December 31, 2010, because they were acquired by
the Company in recently completed 2010 purchase business combinations. The operations of NuVox, Inc., Iowa
Telecommunications Services, Inc., Hosted Solutions Acquisition, LLC and Q-Comm Corporation, represent
approximately 6.4 percent, 11.7 percent, 2.9 percent and 8.9 percent, respectively, of the Company’s consolidated
total assets and 13.7 percent, 4.1 percent, 0.1 percent and 0.5 percent, respectively, of the Company’s consolidated
revenues and sales, as of, and for the year ended, December 31, 2010.
Management’s Report on Internal Control Over Financial Reporting, which appears on page F-32 of the Financial
Supplement, is incorporated by reference herein.
(c) Changes in internal control over financial reporting.
The term “internal control over financial reporting” (as defined in Exchange Act Rules 13a-15(f)) refers to the
process of a company that is designed to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external purposes in accordance with generally accepted
accounting principles. Windstream’s management, with the participation of the Chief Executive Officer and Chief
Financial Officer, have evaluated any changes in the Company’s internal control over financial reporting that
occurred during the period covered by this annual report, and they have concluded that there were no changes to
Windstream’s internal control over financial reporting that have materially affected, or are reasonably likely to
materially affect, Windstream’s internal control over financial reporting.
Item 9B. Other Information
No reportable information under this item.
25