XO Communications 2010 Annual Report Download - page 83

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ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE
None.
ITEM 9A. CONTROLS AND PROCEDURES
Disclosure Controls and Procedures
We maintain disclosure controls and procedures that are designed to ensure that information required to
be disclosed in our periodic reports pursuant to the Securities Exchange Act of 1934, as amended, is recorded,
processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that
such information is accumulated and communicated to our management, including our principal executive
officer and principal financial officer, as appropriate, to allow for timely decisions regarding required financial
disclosures.
We carried out an evaluation, under the supervision and with the participation of our management
including our principal executive officer and principal financial officer, of the effectiveness of the design and
operation of our disclosure controls and procedures pursuant to Exchange Act Rules13a-15(e) or 15d-15(e) as
of the end of the period covered by this report. Based on this evaluation, our principal executive officer and
our principal financial officer concluded that our disclosure controls and procedures were effective as of the
end of the period covered by this report.
Management’s Report On Internal Control Over Financial Reporting
The Company is responsible for establishing and maintaining adequate internal control over financial
reporting. Our internal control over financial reporting is a process designed under the supervision of our
principal executive officer and our principal financial officer to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of our financial statements for external reporting purposes
in accordance with United States generally accepted accounting principles.
As of December 31, 2010, management conducted an assessment of the effectiveness of our internal
control over financial reporting based on the framework established in Internal Control — Integrated
Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Based on this assessment, management has determined that our internal control over financial reporting as of
December 31, 2010 was effective.
Our internal controls over financial reporting include policies and procedures that pertain to the
maintenance of records that, in reasonable detail, accurately and fairly reflect transactions and dispositions of
assets, provide reasonable assurance that transactions are recorded as necessary to permit preparation of
financial statements in accordance with United States generally accepted accounting principles and that
receipts and expenditures are being made only in accordance with authorizations of the Company’s
management and Board and provide reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of our assets that could have a material effect on our financial
statements.
There were no changes in the Company’s internal control over financial reporting during the quarter
ended December 31, 2010 that have materially affected, or are reasonably likely to materially affect, the
Company’s internal control over financial reporting.
ITEM 9B. OTHER INFORMATION
None.
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