Metro PCS 2009 Annual Report Download - page 105

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Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure
None.
Item 9A. Controls and Procedures
Evaluation of Disclosure Controls and Procedures
We maintain disclosure controls and procedures that are designed to ensure that information required to be
disclosed in our Exchange Act reports is recorded, processed, summarized and reported as required by the SEC and
that such information is accumulated and communicated to management, including our CEO and CFO, as
appropriate, to allow for appropriate and timely decisions regarding required disclosure. Our management, with
participation by our CEO and CFO, has designed the Company’s disclosure controls and procedures to provide
reasonable assurance of achieving these desired objectives. As required by SEC Rule 13a-15(b), we conducted an
evaluation, with the participation of our CEO and CFO, of the effectiveness of the design and operation of our
disclosure controls and procedures as of December 31, 2009, the end of the period covered by this report. In
designing and evaluating the disclosure controls and procedures (as defined by SEC Rule 13a-15(e)), our
management recognizes that any controls and procedures, no matter how well designed and operated, can provide
only reasonable assurance of achieving the desired control objectives, and management is necessarily required to
apply judgment in evaluating the cost-benefit relationship of possible controls and objectives. Based upon that
evaluation, our CEO and CFO have concluded that our disclosure controls and procedures are effective as of
December 31, 2009.
Management’s Report on Internal Control Over Financial Reporting
Our management is responsible for establishing and maintaining adequate internal control over financial
reporting. Our internal controls over financial reporting are designed 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 in the United States.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that
controls may become inadequate because of changes in conditions, or that the degree or compliance with the
policies or procedures may deteriorate.
Under the supervision and with the participation of management, including our CEO and CFO, we conducted an
evaluation of the effectiveness of internal control over financial reporting as of December 31, 2009. In conducting
this evaluation, management used the criteria set forth by the Committee of Sponsoring Organizations of the
Treadway Commission (COSO) in Internal Control — Integrated Framework. Based on our evaluation and those
criteria, our internal control over financial reporting was effective as of December 31, 2009.
The effectiveness of internal control over financial reporting as of December 31, 2009, has been audited by
Deloitte & Touche LLP, the independent registered public accounting firm who also audited our consolidated
financial statements. Deloitte & Touche’s attestation report on the effectiveness of our internal control over
financial reporting is included herein.
Changes in Internal Control Over Financial Reporting
There were no changes in the Company’s internal control over financial reporting that occurred during the
Company’s fiscal quarter ended December 31, 2009 that have materially affected, or are reasonably likely to
materially affect, the Company’s internal control over financial reporting.