IdeaTek Telcom Disputes Audit Report Finding Violations Of Kansas Universal Service Fund Assessment & Contribution Rules
June 24, 2025 – IdeaTek Telcom, LLC (IdeaTek) is challenging the results of its Kansas Universal Service Fund (KUSF) Fiscal Year 27 (FY27) (March 2023 – February 2024) audit, which found IdeaTek failed to comply with certain KUSF assessment and contribution rules. The Kansas Corporation Commission (KCC or Commission) docket number for the proceeding is 25-WLDT-100-KSF.
In August 2024, IdeaTek was selected to undergo a KUSF audit covering the company’s revenue reporting processes and monthly KUSF assessment payments during FY27.[1] VantagePoint Solutions, Inc. (Vantage Point or VPS), the KUSF administrator, performed the audit.
On June 11, 2025, Vantage Point submitted a final report for its KUSF audit of IdeaTek,[2] which identified four findings of non-compliance with the KCC’s KUSF assessment and contribution requirements. In general, non-compliance included over-reporting and over-paying the KUSF assessment, under-reporting and under-paying the KUSF assessment, over-collecting the KUSF surcharge, over-collecting its KUSF assessment, and under-reporting its revenue. The four findings of non-compliance resulted in “a net impact to the KUSF of a decrease of $93,175.23.” Vantage Point identified four audit findings that cover IdeaTek’s non-compliance with the KCC’s KUSF assessment and contribution requirements.
IdeaTek has submitted a response to the audit report in which it “disagrees with some of the interpretations underlying certain findings.” Ideatek “believes that these objections and arguments have not previously been presented to the Commission for specific consideration.” IdeaTek’s arguments are summarized in four bullet points below:
IdeaTek should be allowed to recover from the KUSF any amounts it is ordered to refund to customers for past collections on non-assessable revenues.
IdeaTek is not required to include in its KUSF assessable revenues Late Fees, Compliance Fees, Regulatory Fees, and Manual Billing Processing Fees because these revenues are not assessed by the FCC for IdeaTek’s contribution to the federal universal service fund (FUSF), and they are not telecommunications services under Kansas law and Commission order.
IdeaTek’s practice of adjusting its KUSF assessment using a monthly internal true-up complies with Kansas law.
Any amounts owed by IdeaTek to the KUSF should be offset by amounts due to IdeaTek from the KUSF.
[1] Order To Kansas Universal Service Fund Administrator To Commence Audit Of IdeaTek Telcom, LLC And Order Setting Procedural Schedule, Docket No. 25-WLDT-100-KSF (Aug. 6, 2024).
[2] Audit of IdeaTek Telcom, LLC. by the Kansas Universal Service Fund (KUSF) Administrator Pursuant to K.S.A. 66-2010(b) for KUSF Operating Year 27, Fiscal Year March 2023 – February 2024, Docket No. 25-WLDT-100-KSF, Vantage Point Solutions, Inc. Audit Report for IdeaTek Telcom, LLC (June 11, 2025).
