4901:1-8-03 Accounting.

(A) In the collection, retention, and remittance of wireless funds identified under sections 4931.61 and 4931.62 of the Revised Code, each wireless service provider and reseller shall keep their books, accounts, and records in accordance with generally accepted accounting principles, as prescribed by the "U.S. Financial Accounting Standards Board."

(B) In submitting funds collected under section 4931.61 of the Revised Code, to the Ohio 9-1-1 coordinator, each wireless service provider and reseller, as prescribed by the Ohio 9-1-1 coordinator, shall:

(1) Remit funds for deposit to the wireless 9-1-1 government assistance fund on a monthly basis.

(2) Complete and submit to the Ohio 9-1-1 coordinator a remittance form that includes:

(a) The name of the submitting wireless service provider or reseller.

(b) The name of the submitting entity, if different from paragraph (B)(2)(a) of this rule.

(c) The complete mailing address of the submitting wireless service provider or reseller.

(d) A contact name and phone number for the submitting wireless service provider or reseller.

(e) The date the fees are submitted.

(f) The month the fees were assessed in.

(g) The total fees assessed to end users.

(h) The total fees collected by the wireless service provider or reseller.

(i) The total fees retained by the wireless service provider or reseller.

(j) The total fees submitted to the public utilities commission.

(k) An explanation of any discrepancy between paragraphs (B)(2)(g) and (B)(2)(h) of this rule.

(C) Each wireless service provider and reseller who experiences a five per cent semiannual decrease in the gross remittance of the Ohio wireless 9-1-1 surcharge, submitted to the public utilities commission as required under section 4931.62 of the Revised Code, shall provide a written report to the Ohio 9-1-1 coordinator. The reporting periods shall include January one to June thirtieth and July one to December thirty-one of each year. The report shall be made to the Ohio 9-1-1 coordinator within thirty days of the end of the period. The report shall include:

(1) Any information the wireless service provider or reseller may possess regarding the decrease in remittances.

(2) A detailed accounting of the number of Ohio end users held by the wireless service provider during the affected months, the total amount of the Ohio wireless 9-1-1 surcharge assessed to those end users, the total collections of the Ohio wireless 9-1-1 surcharge received from those end users, the total of the Ohio wireless 9-1-1 surcharge uncollected from those end users, and the amount of the Ohio wireless 9-1-1 surcharge paid by the wireless service provider on behalf of those end users the wireless service provider failed to collect from.

(D) In accordance with division (B) of section 4931.66 of the Revised Code, any information provided under division (A) of section 4931.66 of the Revised Code, that consists of trade secrets as defined in section 1333.61 of the Revised Code, or of information regarding the end users, revenues, expenses, or network information of a telephone company shall be held confidential and does not constitute a public record for the purpose of section 149.43 of the Revised Code.

(E) The approval process for disbursements from the wireless 9-1-1 government assistance fund shall be defined by order of the public utilities commission.

(F) Upon approval for funding disbursements from the wireless 9-1-1 government assistance fund, each county shall provide the Ohio 9-1-1 coordinator with account information to facilitate the electronic transfer of funds.

(G) Each county seeking approval under paragraph (H) of this rule shall complete an application form prescribed by the Ohio 9-1-1 coordinator, which shall include an acknowledgement of the limited duration of the funding source.

(H) A county seeking to use funds distributed from the wireless 9-1-1 government assistance fund for personnel costs, as prescribed in division (B) of section 4931.65 of the Revised Code, shall certify to the Ohio 9-1-1 coordinator the following:

(1) A detailed accounting of expenditures utilized from the wireless 9-1-1 government assistance fund toward the implementation of wireless enhanced 9-1-1.

(2) Any remaining balances from disbursements of the wireless 9-1-1 government assistance fund.

(3) Amount of funding supplemented from sources other than the wireless 9-1-1 government assistance fund in the implementation of wireless enhanced 9-1-1.

(4) Implementation date of countywide wireless enhanced 9-1-1.

(5) Three most immediate preceding year history of personnel capital budgetary levels for each public safety answering point (PSAP).

(6) Three most immediate preceding year history of the 9-1-1 system call statistics, including an itemization of calls by service type.

(7) Projection of calls to be taken over the next three years, including an itemization of calls by service type.

(8) Technological architecture of the countywide 9-1-1 system.

(9) Number and location of PSAPs taking wireless enhanced 9-1-1 calls.

(10) Current staffing levels at each PSAP.

(11) Proposed use of wireless funds in personnel budgets.

(I) Should the Ohio 9-1-1 coordinator discover a potential misuse of funds distributed from the wireless 9-1-1 government assistance fund, the Ohio 9-1-1 coordinator shall notify the appropriate investigative authorities.

Effective: 05/31/2007
R.C. 119.032 review dates: 05/31/2012
Promulgated Under: 111.15
Statutory Authority: 4931.67
Rule Amplifies: 4931.60 , 4931.61 , 4931, 62, 4931.63 , 4931.64 , 4931.65 , 4931.66 , 4931.67