§ 1-10-187. Inspection, review, and audit of books, records, and other data.

(a)

A franchised cable operator shall keep complete and accurate books of accounts and records of the business operations under, and in connection with, the cable system.

(b)

The board/franchising authority shall have the right to inspect and review (at the franchised cable operator's local or regional office) such records necessary for the administration and enforcement of this article and/or franchise, franchise resolution, or franchise agreement on twenty (20) days' written request, unless the information requested for inspection and review is exempted by force of law (federal or state), or by a prior act of the board/franchising authority. Such inspection and review, unless mutually agreed upon or judicially ordered, shall occur within the franchised cable operator's regular office hours. The board/franchising authority shall have the right to hire, at its own expense, an independent certified public accountant, or other business or financial expert, to review and/or audit the books and records of a franchised cable operator necessary to verify the amount of franchise fees owed and/or paid by the franchised cable operator. If after a financial audit it is determined that the franchised cable operator has underpaid amounts owed to the county by an amount in excess of what is allowed under either this article or, where applicable, a franchise, franchise resolution, or franchise agreement, then the board/franchising authority may seek reimbursement of the actual cost of the audit from the affected franchised cable operator. Absent fraud, any such audit by an independent certified public accountant shall be binding on all parties concerned.

(d)

The intentional entry of false information into the books and/or records of a franchised cable operator made by an official or employee shall constitute a material violation of this article. However, an erroneous entry made in good faith shall not constitute a material violation of this article.

(e)

A franchised cable operator shall at either its local or regional office keep complete and accurate books and records of the key aspects of the cable system's operation for at least the preceding two (2) years in such a manner that all matters necessary for the administration and enforcement of the article or the franchise agreement by the county can be easily produced and/or verified at the request of the board/franchising authority. Also, the franchised cable operator shall make available and provide upon request, any other applicable records and information that may be required by any other federal or state agency having jurisdiction over franchised cable operators. The franchised cable operator shall maintain a public file at its local office in accordance with the Cable Act and applicable regulations.

(Ord. No. 97-023, § 1, 4-22-97)