# Application of Federal Accounting and Auditing Standards to the Universal Service Fund and Telecommunications Relay Services Fund
> **Federal Communications Commission** · Final rule. · Published 2004-02-06 · Effective 2004-03-08 · 69 FR 5718
## Document
- **Document number:** 04-2531
- **Category:** universal-service
- **Federal Register citation:** 69 FR 5718
- **CFR reference:** 47 CFR 54
- **Publication date:** 2004-02-06
- **Effective date:** 2004-03-08
- **FCC docket:** CC Docket Nos. 96-45 and 03-123
## Abstract

In this document, the Commission amends its rules governing certain financial reporting and auditing requirements applicable to the Universal Service Fund and the Telecommunications Relay Services Fund to ensure that the Commission can maintain its obligations under federal financial management and reporting statutes and directives of the Office of Management and Budget. The Commission also clarifies its rules regarding compensation limitations for employees of the Universal Service Administrative Company.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/02/06/04-2531/application-of-federal-accounting-and-auditing-standards-to-the-universal-service-fund-and)
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