Franchise Fee and Utility Tax Audits

CSG performs what is known as “agreed-upon procedures” reviews of both cable television and telecommunications companies. CSG has uncovered millions of dollars in under-reported revenues, resulting in additional fees and taxes payable to municipal clients.  Priority is given to inspecting major categories of revenue (subscriber revenue, equipment rental, advertising, and home shopping) using test months to sample procedures and accuracy. Audit depth is increased based on discrepancies and compliance issues.

Since 1987, we have performed franchise fee reviews for the following agencies                (in alphabetical order):

City of Arcadia, CA 1998, 2003, 2005, 2006 Adelphia, TCI / AT&T Review of PEG fees in 2003 of Altrio Communications	County of Mendocino, CA (With Fort Bragg, Ukiah and Willits) 2000-2004 Adelphia, TCI / AT&T Including a projection of fees in 2004
City of Beverly Hills, CA 1988, 1990, 1992, 1994, 1998 Century / Adelphia Communications	City of Mission Viejo, CA 1989  Dimension Cable
City of Berkeley, CA TCI / AT&T Part of franchise renewal in 1988, and change of control in 2002 and including utility tax auditing	City of Moreno Valley, CA 2003, 2005, six months of 2006 Twelve city franchise fee and four city utility tax audit of Adelphia, in    Desert Hot Springs, Fontana, Moreno Valley, and San Bernardino
City of Brea, CA 2005 Adelphia Communications	City of Monrovia, CA 1992, 2005, 2008 TCI system; audit of PEG fees in 2003 of Altrio Communications; Adelphia Communications in 2005; Champion Broadband, California in 2008
City of Brentwood, CA 2001-2004 Comcast Communications	City of Newport Beach, CA 2007-2008 Cox Communications and Time Warner
City of Carlsbad, CA 2003, 2005 Adelphia Communications Five city audit, including Carlsbad, Solana Beach, Encinitas, Del Mar & San Marcos	City of Norwalk, CA 1993 Charter Communications
City of Chino, CA 2005 Adelphia Communications	City of Oakland, CA 2005 Two year audit of Comcast Communications
City of Chino Hills, CA 1999, 2005 Century / Adelphia system and Adelphia Communications	City of Pasadena, CA 1999, 2005, 2006, 2007  Charter Communications franchise fee audit; audit of PEG fees in 2003 of Altrio Communications, audit of Charter Communications FF and UUT in 2006 and 2007
City of Commerce, CA Municipally Owned 1994, 1999 Charter Communications	City of Petaluma, CA 2000 AT&T
City of Diamond Bar, CA 2005 Adelphia Communications	City of Pomona, CA 2000 Adelphia Communications
City of Duarte, CA Municipally Owned 1987-1988, and 2006 Charter Communications	City of Porterville, CA 2006 and 2007 Charter Communications franchise fee audit
City of Emeryville, CA 2004 Comcast Communications	City of Poway, CA 2006 and 2007 Cox Communication franchise fee audit
City of Encinitas, CA 2006-2007 Cox Communications franchise fee audit	City of Rancho Palos Verdes, CA 2006 Three year franchise fee audit of Cox Communications
City of Fremont, CA 2001-2003 Comcast Communications	City of Redondo Beach, CA 2005, 2007, 2010, 2011 Franchise Fees, Video User Taxes, and PEG Fees Verizon, Time Warner and     Adelphia Communications
City of Fullerton, CA 2005 Adelphia Communications	City of Richmond, CA 2002 One year franchise fee audit of Comcast Communications
City of Hawthorne, CA 2005 Time Warner Cable	City of Santa Ana, CA 1988, 1990, 1994, 2001-2004, 2011 AT&T, Time Warner, Comcast & Adelphia Communications facilitated work by City auditor
City of Huntington Beach, CA 2009 Time Warner UUT	City of San Bernardino, CA 2003-2006 Four year franchise and UUT review of Charter Communications
City of Inglewood, CA 2006-2007 Time Warner Cable and Comcast FF and UUT	County of San Bernardino, CA 1993 Reviewed franchise fee payments of fourteen Adelphia Communications cable franchisees
City of La Canada / Flintridge, CA 1998 Charter Communications	County of San Diego, CA 1992 Adelphia Communications Cox, Time Warner Cable
City of La Habra, CA 1994, 2005 Century and Adelphia Communications, including UUT and Access Fees	City & County of San Francisco, CA 1996-1997 During transfer from Viacom to TCI
City of Lawndale, CA 2005 Time Warner Cable	City of Santa Cruz, CA 2002 Three year franchise fee audit of Comcast
City of Lindsay, CA 2006 Charter Communication franchise fee audit	City of Temple City, CA 1993 Charter Communications
City of Long Beach, CA 2005 Charter Communications	City of Walnut, CA 1993-1994, 2006, 2009 Charter Communications as part of franchise renewal, and later related to the new state law and Charter's bankruptcy
City of Manhattan Beach, CA 1999, 2005 Century / Adelphia & Adelphia Communications	City of Westminster, CA 2003 Time Warner
City of Maryland Heights, MO 1999-2003 Allegiance, Ionex, TCG, MCI, AT&T and Cable America including utility tax auditing.

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