Windstream 2015 Annual Report Download - page 113

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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 Services’ 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-36 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 Services’ 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.