FairPoint Communications 2011 Annual Report Download - page 66

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Table of Contents

We, the management of FairPoint Communications, Inc., are responsible for establishing and maintaining adequate internal control over financial reporting of
the Company. Management has evaluated internal control over financial reporting of the Company using the criteria for effective internal control established in
 issued by the Committee of Sponsoring Organizations of the Treadway Commission.
Based on such evaluation, management determined that the Company’s internal control over financial reporting was not effective as of December 31, 2011
because the following material weakness in internal control over financial reporting existed during 2011:
• Procedures for the review of our income tax provision and supporting schedules were not adequate to identify and correct errors in a timely
manner.
Ernst & Young, LLP, our independent registered public accounting firm who audited the financial statements included in this Annual Report, has issued an
attestation report on the Company’s internal control over financial reporting. This report appears on the following page.
/s/ Paul H. Sunu

Chief Executive Officer
/s/ Ajay Sabherwal

Executive Vice President and Chief Financial Officer
63