Windstream 2013 Annual Report Download - page 122

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Item 9A. Controls and Procedures
(a) Evaluation of disclosure controls and procedures.
The term "disclosure controls and procedures" (defined in Exchange Act Rule 13a-15(e)) refers to the controls and
other procedures that are designed to ensure that information required to be disclosed by us in the reports that we file
or submit under the Securities Exchange Act of 1934 (the "Exchange Act") is recorded, processed, summarized and
reported within the time periods specified in the SEC's rules and forms. Disclosure controls and procedures include,
without limitation, controls and procedures designed to ensure that information required to be disclosed by us in the
reports that we file or submit under the Exchange Act is accumulated and communicated to our management,
including our principal executive and principal financial officers, or persons performing similar functions, as
appropriate to allow timely decisions regarding required disclosure. Our management, with the participation of the
Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of the Windstream Holdings' and
Windstream Corp.'s disclosure controls and procedures as of the end of the period covered by these annual reports (the
"Evaluation Date"). Based on that evaluation, our 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’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" (defined in Exchange Act Rule 13a-15(f)) refers to the process
designed by, or under the supervision of, our principal executive and principal financial officers, or persons
performing similar functions, and effected by our board of directors, management and other personnel, 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 and includes those policies and
procedures that:
1. Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and
dispositions of our assets;
2. Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial
statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are
being made only in accordance with authorizations of our management and directors; and
3. Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or
disposition of our assets that could have a material effect on the financial statements.
Our management, with the participation of the Chief Executive Officer and Chief Financial Officer, has evaluated any
changes in Windstream Holdings' and Windstream Corp.'s internal control over financial reporting that occurred
during the period covered by these annual reports, and they have concluded that there were no changes to our internal
control over financial reporting that have materially affected, or are reasonably likely to materially affect, our internal
control over financial reporting.
Item 9B. Other Information
No reportable information under this item.