20230620Staff Attachments A_B.pdf

Attachment A
Affidavit of Johan E.Kalala-Kasanda
Case No.CAM-T-23-01
SUBSCRIBED AND SWORN to before me this day of June 2023.
Notary Publi for Idaho
.i Residing at:Boise,Idaho
Commission expires:March 15,2025
OŸfititti
*****
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that on this 66 day of June 2023,I served the foregoing
AFFIDAVIT OF JOHAN KALALA-KASANDA,in Case No.CAM-T-23-01,via Electronic
Mail to the following:
Cynthia A.Melillo,PLLC Richard Wiggins
8385 W.Emerald Street [e-mail]
Boise,Idaho 83704
[e-mail] Bachchi Samahon-Oumar
[e-mail]
Keri J.Hawler
Legal Administrative Assistant
lìLegal\TELECORCAM-T-23-01\CAMT2301 Johan Affidavitdocx
AFFIDAVIT OF JOHAN E.KALALA-KASANDA 5
CAMBRIDGE TELEPHONE COMPANY
PUC COMMISSIONAUDIT
GROSS ANNUAL INTRASTATEREVENUE AS OF 12/31/2022
tompany Lompany
Company Reported Company Reported as Reported as
on Annual Report Report on Revised1 -Revised2 -Audit STAFF
2023 GIOR Form Ob¡ection Request Calculations
4/14/2023 29/3/2023 5/15/2023 5/25/2023 6/1/2023
A-I A-2 A-3 A-4 A-5
Code 1 -Code 2 -
Lines ACCOl'NT NAME:RevenueSource/Activitv Account No.Account No.IDAHO -1 IDAHO-2 IDAHO-3 IDAHO-4 IDAHO
I LOCALSERVICEREVENUE 5001 5001 $(433.4550 $(430.82500)S (430.82500¥S (433.28066)$(433.280.66)
2 LOCAL SERVICE REVENUE -E-911 5001 5 5001 5 -S (174.61)5 -5 (174 61)$(174 61)
3 LOCALEXCHANGEREVENUE-OTHER 5060 5060 $(56,844)$(18,577.15)S (18.30266¶5 (18,85987)5 (18.85987)
4 LOCAL SERVICE REVENUE -VOICE MAIL 5060 I 5060 5 -S (37.984 13)S (37.984.13)5 (37.984 13!5 (37,98413)
5 OTHER LOCAL EXCHANGE SETTLEMENTS 5069 5069 $(2 89LOS8)S -S -5 -5
6 ACAM SUPPORT REVENUE 5069 1 5069 5 -$(2,89Ll8028]5 -S (326.992.49)$(2,891.18028)
7 INTERSTATE LIFELINE REVENUE 5069 2 5069 5 -$122 75 S -S -5
8 CAF BROADBAND LOOP SUPPORT 5069 3 5069 5 -$-S -S -5
9 END USER REVENUE (SLC)5081 5081 5 (155.654)
10 INTERSTATEENDUSERREVENUE 5081 5081 5 -S (114.457031 5 -S -S
I I FEDERAL USF END USER CHARGE 5081.1 5081 5 -S (34.04547)$-S -S (34.04547)
12 FEDERAL ACCESSRECOVERY CHARGE SINGLE LINE 5081.3 508 i 5 -S (6.40450)5 -S -S (6.40450)
13 SWITCHED ACCESSREVENUE (INTERSTATE)5082 5082 5 (719.212)
14 INTERSTATE SWlTCHED ACCESS -CABS -TS 5082.1 5082 5 -5 (I14.617 83)5 -$-S
15 INTERSTATE PIC CHANGE CHARGES 5082 11 5082 5 -S -S -S -S
\16 INTERSTATE SWlTCHED ACCESS -NECA -TS 5082.2 5082 5 -5 (329.030.00)$-S -S
I 17 INTERSTATE FACILITY ACCESS ETHERNET 5082 22 5082 5 -S (I15.429.74)S -$-5\18 INTERSTATEFACILITYACCESSENDUSER 508223 5082 $-5(65.426.38)S -5 -5
19 INTERSTATEFACILITY ACCESSCARRIER 5082 24 5082 5 -S (94.707 84)S -S -S
20 PRIOR PERIODS -NECA 5082 25 5082 5 -$2.185.79 $-5 -5
21 DSLWHOLESALEDTOCTCTELECOM 5083.11 5083 5 -S -S -S -5
22 STATEACCESSREVENUE(INTRASTATE)5084 8084 $(221.493)S
13 INTRASTATE SPECIAL ACCESS 5084 1 5084 S (41172.60)$(47.172601 $(47.171.60)$(47.172600
24 INTRASTATE SWITCHED ACCESSCABS T15 5084 5 5084 5 (44.307.33)S (44.307 331 $(44.30733 y $(44.30733);
25 STATE/INTRALATASWITCHEDACCESS-CABS-CCL 508451 5084 $(2.931011 5 (2.931011 5 (2.93101)S (2,93101
26 IDAHOUNIVERSALSERVICEFUNDREVENUE 508452 5084 $(126655681 $(126.65568)S (126.65568)S (126,65568)
27 PIC CHANGES 5084 55 5084 5 -S -S -S
28 INTERSTATEREVENUE-SCHOOLSANDLIBRARIES 50846 5084 5 -S -S -$
29 LIFELINESERVICEREVENUE 50849 5084 5 -S -S (42657)
30 TOLLCLEARING 510099 5100 $-S .S -5
31 DIRECTOR\REVENUE 5230 5230 $(4.932)$(4.88800;5 (4.888001 5 (4.93156)$(4.93156)
32 RENTREVENUE 5240 5240 $(4.200)S (4.20000)5 -5 (4.20000)
34 CORPORATEOPERATIONSREVENUE 5250 5250 5 (1306.440*
35 MISCELLANEOUSREVENUE-INTRASTATE 52601 5260 $(17140 $-$(171.41t$(17141)
36 MISCELLANEOUSREVENCE 52602 5260 $34304 5 -$(34304)
37 OTHER INCIDENTALREGULATEDREVENUE 5264 5261 $(1721
38 IS-OSP-VAULTS/CABINETS/FIBER 518001 5280 $-S $
39 IS-CPE-INSIDE WIRE/JACKS |528002 5280 $-S -,S (852 16)
Attachment A Comparisons 6/5/2023
CAMBRIDGE TELEPHONE COMPANY
PUC COMMISSION AUDIT
GROSS ANNUAL INTRASTATEREVENUE AS OF 12/31/2022
Lompany tempany
Company Reported Company Reported as Reported as
on Annual Report Report on Revised1 -Revised2 -Audit STAFF
2023 GIOR Form Objection Request Calculations
4/14/2023 29/3/2023 5/15/2023 5/25/2023 6/1/2023
A-1 A-2 A-3 A-4 A-5
Code 1 -Code 2 -
Lines ACCOUNT NAME:RevenueSource/ActivitT Account No.Account No.IDAHO-I IDAHO-2 IDAllO-3 IDAHO-4 IDAHO
40 IS-OPEN 528003 5280 5 -S -S -S -
1
41 IS-ROUTERSatODEMSROKU 528004 5280 5 -S -S (2.10L8tt
42 IS-CTC BUS-POLYCOMISWlTCHES 528005 5280 5 .5 -$(46599)
43 IS-ELECTRONICS &NETWORK EQP.528006 5280 5 -S -S
45 IS-CELL PHONE&ACCESSORIES 528007 5280 $-5 -S (3204!)
46 IS-WILDERNESSWIRELESS 528008 5280 $-5 -5 (63359)
47 IS-ONTS 5280.09 5280 $-S -S (13939)
48 NON-REGULATEDREVENUE-OTHER 5280.1 5280 $-5 -S (87500)
49 NON-REGULATED REVENUE-CPE 5280.2 5280 $-5 -S (2 457 41)
50 SYRINGAINCOME-ELECTRONICEQUIPMENT 52805 5280 5 -5 (68.4960015 (68.49600¶5 (6849600)
51 SYRINGA INCOME -FIBER TRANSPORT LEASE 5280SI 5280 S -S (144.624001 5 (144.624000 5 (14462400)
52 RE\TNUE $2806 5280 5 -S -S -5
53 NON-REGULATEDREVENUE-FIBERLEASE 52807 5280 5 -S .5 (52455)
54 NON-REGULATED REVENUE -INTERNET 52809 5280 5 -5 .$(1.079.13891)
55 UNCOLLECTIBLEOPERATINGREVENUES-INTERSTATE 5301 5301 5 -5 -S -5
56 UNCOLLECTIBLEOPREVENUES-INTRASTATE 53011 5301 5 (L953)S (L952.59)S (1.952.59)S (1952.59¡S (1.95259)
57
58 Grand Totals 5 (5,795,413)5 (4,482,487.00}5 (928,139.00)S (1,258,533.94)S (4,962,101.66)
Afachmeni A Compardons 6/5 2023
Attachment B
Affidavit of Johan E.Kalala-Kasanda
Case No.CAM-T-23-01
OPERATING REVENUES
Item Total Company IdahoOnly
Local Network Services Revenues
5001 Basic Area Revenue 433,455 Same as
5002 Optional Extended Area Revenue total company
5003 Cellular Mobile Revenue
5004 Other Mobile Services Revenue
5010 Public Telephone Revenue
5040 Local Private Line Revenue
5050 Customer Premises Revenue
5060 Other Local Exchange Revenue 56,844
5069 Other Local Exchange Settlements 2,891,058
Network Access Services Revenues
5081 End User Revenue (SLC)155,654
5082 Switched Access Revenue (interstate)719,212
5083 Special Access Revenue 0
5084 State Access Revenue (Intrastate)221,493
Long Distance Network Services Revenues
5100 Long Distance Message Revenue -All
Miscellaneous Revenues
5230 Directory Revenue 4,932
5240 Rent Revenue 4,200
5250 CorporateOperations Revenue 1,306,440
5261 Special Billing Arrangements Revenue
5262 Customer Operations Revenue
5263 Plant Operations Revenue
5264 Other Incidental Regulated Revenue (172)
5269 Other Revenue Settlements
5270 Carrier Billing &Collection Revenue 0UncollectibleRevenues
5301 Uncollectible Revenue -Telecommunications 1,953
5302 Uncollectible Revenue -Other
TOTAL OPERATING REVENUES 5,795,068
Please identify the following revenues:
NECA USF $2,891,180.To what account were they booked?5069.10
State USF $126,655.To what account were they booked?5084.52
Rev 3/02 Page 15
These financial statements have not been subjected to an audit,review or compilation engagement,and no
assurance is provided for them.
Attachment C
Affidavit of Johan E.Kalala-Kasanda
Case No.CAM-T-23-01
From:Bachchi Samahon-Oumar<boumar ctctele.com>
Sent:Monday,May 15,2023 1:57 PM
To:Nancy Ashcraft <[e-mail]>
cc:Tyler McGilI<[e-mail]>;Kern/KindalI<kkindall dtetele.com>;Rick Wiggins
<[e-mail]>;Bachchi Samahon-Oumar<
Subject:2023 Revised Operator's Statement -CambridgeTelephoneCompany
CAUTION:This email originatedoutside the State of Idaho network.Verify links and attachmentsBEFOREyouclickoropen,even if you recognize and/or trust the sender.Contact your agencyservicedeskwithanyconcerns.
Hi Nancy,
Good afternoon!
Pursuant to our conversationthis morning,I would like to forward a revised 2023
Operator'sStatement for Cambridge TelephoneCompany.
The 2022 revenues relatingto "Idaho Only"(intra-state)was significantly overstated
thus increasingour assessment for 2023.This was the result of me erroneouslyincludinginter-state revenues.We realized the mistake after we received your
assessments for 2022.I would like to apologize for the error and hope you can accepttherevised2023Operator's Statement.The change in the assessment is significant to
us $1,839-57versus $8,884-29-
We will send the assessment check once I hear from you.
CAMBRIDGE TELEPHONE COMPANY
NOTE "B"
PUC COMMISSION AUDIT
GENERALLEDGER AS OF 12/31/2022 [AUDITED]
31-Dec-23
Audited
5250 CORPORTEOPERATIONS Codel Code 2 Amount
IS-OSP-VAULTS/CABlNETS/FIBER 5280.01 5280 $(6,451.13)
IS-CPE-INSIDEWIRE/JACKS 5280.02 5280 $(852.16)
IS-OPEN 5280.03 5280 $-
IS-ROUTERS/MODEMS/ROKU 5280.04 5280 $(2,101.81)
IS-CTC BUS.-POLYCOM/SWITCHES 5280.05 5280 $(465.99)
IS-ELECTRONICS&NETWORK EOP.5280.06 5280 $-
IS-CELL PHONE &ACCESSORIES 5280.07 5280 $320.41
IS-WILDERNESS WIRELESS 5280.08 5280 $(633.59)
IS-ONTS 5280.09 5280 $(139.39)
NON-REGULATED REVENUE -OTHER 5280.10 5280 $(875.00)
NON-REGULATED REVENUE -CPE 5280.20 5280 $(2,457.41)
SYRINGA INCOME -ELECTRONIC EQUIPMENT 5280.50 5280 $(68,496.00)
SYRINGA INCOME -FIBER TRANSPORTLEASE 5280.51 5280 $(144,624.00)
REVENUE 5280.60 5280 $-
NON-REGULATED REVENUE -FIBER LEASE 5280.70 5280 $(524.55)
NON-REGULATED REVENUE -INTERNET 5280.90 5280 $(1,079,138.91)
B-1 =>$(1,306,439.53)
2023 CambridgePUC Audit Notes 5.25.23 6/2/2023

Attachment D
Affidavit of Johan E.Kalala-Kasanda
Case No.CAM-T-23-01
CAMBRIDGE TELEPHONE COMPANY
31-Dec-22 31-Dec-22
ORIGINAL REVISED
2022 REVENUES Idaho Only Idaho Only
5001 Basic Area Revenues $430,825 $430,825
5060 Other Local ExchangeRevenues $56,286 $56,286
5069 Other Local Exchange Settlements $2,891,058 $-
5081 End User Revenues $154,907 $-
5082 Swithched Access Revenues [Interstate]$717,026 $
5084 State Access Revenues (Intra-State]$221,067 $221,067
5230 Director Revenues $4,888 $4,888
5240 Rent Revenues $4,200 $-
5264 Other Incidental Regulated Revenues $277 $-
5280 Other Revenues $-$213,120
5301 Uncollectible Revenues $1,953 $1,953
$4,482,487 $928.139
0 1982%0.1982%
2023 Utilities Assessment $8.884.29 $1.839.57
Change =>$7,044.72
Thank you.
Sincerely,Bachchi Samahon-Oumar,MAcct.,CPA
Chief Financial Officer
208-473-1441 |Cell
208-229-8178 |Fax:[phone] |Boumar etctele.com w.etcwe net