### 21924 Federal Register / Vol. 79, No. 75 / Friday, April 18, 2014 / Notices

**EXPORT-IMPORT BANK**

**Notice of Open Special Meeting of the Sub-Saharan Africa Advisory** **Committee (SAAC) of the Export Import Bank of the United States**  **(Export-Import Bank)**

**SUMMARY :**  The Sub-Saharan Africa Advisory Committee was established by Public Law 105–121, November 26, 1997, to advise the Board of Directors on the development and implementation of policies and programs designed to support the expansion of the Bank’s financial commitments in Sub-Saharan Africa under the loan, guarantee, and insurance programs of the Bank. Further, the committee shall make recommendations on how the Bank can facilitate greater support by U.S.commercial banks for trade with SubSaharan Africa.

**DATES :**  Time and Place: Wednesday, April 30, 2014 at 11:00 a.m. to 3:00 p.m.The meeting will be held at the ExportImport Bank in Room 326, 811 Vermont Avenue NW., Washington, DC 20571.

Agenda: Agenda items include a briefing for new 2014 Sub-Saharan Africa Advisory Committee members regarding bank programs in Africa and an ethics overview.

Public Participation: The meeting will be open to public participation, and the last 10 minutes will be set aside for oral questions or comments. Members of the public may also file written statement(s) before or after the meeting. If any person wishes auxiliary aids (such as a sign language interpreter) or other special accommodations, please contact, prior to April 28, 2014, Richard Thelen, 811 Vermont Avenue NW., Washington, DC 20571, Email: richard.thelen@exim.gov or TDD (202) 565–3377.

**FOR FURTHER INFORMATION CONTACT :**  For further information, contact Richard Thelen, 811 Vermont Avenue NW., Washington, DC 20571, via email at: richard.thelen@exim.gov.

Cristopolis A. Dieguez, Management and Program Analyst, Office of the Chief Financial Officer.

[FR Doc. 2014–08873 Filed 4–17–14; 8:45 am]

**BILLING CODE 6690–01–P**

**FEDERAL COMMUNICATIONS COMMISSION** 

**[WC Docket No. 11–42; DA 14–450]**

**Wireline Competition Bureau Announces Release of Final Lifeline**  **Biennial Audit Plan**

**AGENCY :**  Federal Communications
Commission. **ACTION :**  Notice.

**SUMMARY :**  In this document, the Wireline Competition Bureau (Bureau) in conjunction with the Office of Managing Director (OMD), developed standard procedures for independent biennial audits of eligible telecommunications carriers (ETCs). By establishing uniform audit procedures to review the internal controls and processes of Lifeline service providers, the Bureau and OMD are implementing another major reform established by the Commission to protect the federal universal service fund from waste, fraud and abuse.

**DATES :**  Effective April 18, 2014.

**FOR FURTHER INFORMATION CONTACT :**  Garnet Hanly, Telecommunications Access Policy Division, Wireline Competition Bureau at (202) 418–0995 or TTY (202) 418–0484; or Thomas Buckley, Office of the Managing Director, at (202) 418–0725.

**SUPPLEMENTARY INFORMATION :**  This is a synopsis of the Wireline Competition Bureau’s Public Notice in WC Docket No. 11–42; DA 14–450, released April 2, 2014. The complete text of this document is available for inspection and copying during normal business hours in the FCC Reference Information Center, Portals II, 445 12th Street SW., Room CY–A257, Washington, DC 20554. The document may also be purchased from the Commission’s duplicating contractor, Best Copy and Printing, Inc. (BCPI), 445 12th Street SW., Room CY– B402, Washington, DC 20554, telephone (800) 378–3160 or (202) 863–2893, facsimile (202) 863–2898, or via the
Internet at http://www.bcpiweb.com . It is also available on the Commission’s Web site at http://www.fcc.gov/document/release-final-lifeline-biennialaudit-plan-announced

. I. Introduction

1. By this document, the Wireline Competition Bureau (Bureau) announces release of the final Lifeline Biennial Audit Plan, attached hereto as Attachment 3 (Audit Plan). In the Lifeline Reform Order, the Commission directed the Bureau, in conjunction with the Office of Managing Director (OMD), to develop standard procedures for independent biennial audits of eligible telecommunications carriers (ETCs) receiving $5 million or more annually from the low-income universal service support program. By establishing uniform audit procedures to review the internal controls and processes of Lifeline service providers, the Bureau and OMD are implementing another major reform established by the Commission to protect the federal universal service fund from waste, fraud and abuse. The appendices to the Biennial Audit Plan are available for public inspection at http://www.fcc.gov/document/release-final-lifeline-biennialaudit-plan-announced and FCC Headquarters at 445 12th Street SW., Washington, DC 20554.

2. The independent audit firms conducting these biennial audits must plan their engagements by using the approved procedures outlined in the final Audit Plan. The independent audit firms must be licensed, certified public accounting firms and must conduct the audits consistent with Generally Accepted Government Auditing Standards (GAGAS). The audits shall be performed as agreed-upon procedures (AUP) attestations. In addition, to ensure compliance with the Commission’s Lifeline requirements, the Universal Service Administrative Company (USAC) will conduct training for independent auditors performing the AUP engagements to ensure that the audits are performed in accordance with the Audit Plan. The independent auditors will be required to collect from the ETCs specific documents and completed questionnaires, which the independent auditors will inspect before conducting fieldwork testing and then preparing attestation reports.

3. ETCs receiving $5 million or more from the low-income program, as determined on a holding company basis taking into account all operating companies and affiliates, for calendar year 2013 will be subject to the first round of biennial audits. A list of ETCs subject to this requirement is attached hereto as Attachment 2. As detailed in the Audit Plan, the final attestation report for each audit must be submitted within one year after release of the final Audit Plan, which is April 2, 2015 for the first biennial audit.

II. Discussion
A. Changes to Audit Plan

4. In order to promote clarity, transparency and predictability in the Lifeline program, the Bureau, in conjunction with OMD, released a public notice seeking comment on the proposed Lifeline Biennial Audit Plan. The Bureau received several comments addressing the proposed Lifeline Biennial Audit Plan. In response to comments, the Bureau and OMD hereby revise the Audit Plan in certain parts. Specifically, we make the following revisions to the Audit Plan:

5. Audit Period: The audit period has been revised to cover the period of January 1 through December 31.