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| William J. Warinner, CPA |
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Mr. Warinner, a principal with the firm of Warinner, Gesinger & Associates, LLC, has over twenty years of experience in all aspects of financial reporting and modeling for regulated telecommunications service providers. In engagements directed by Mr. Warinner on behalf of telecommunication service providers, he performed one or more of the following activities: certified financial audits, valuation of several telephone companies, development of cost allocation and earnings reporting systems including cost allocation manuals (CAM's), development of affiliated interest cost allocation and reporting systems and multi company cost allocation manuals, designing and implementing affiliate interest contracts for billing of inter company services between affiliates, jurisdictional cost allocation studies, development of toll access tariffs including tariff structure, rate development, earnings reporting and rate of return monitoring, revenue requirement development and rate design in conjunction with rate cases before state regulators, development of management reporting systems using cost of service analysis models, management efficiency standards budgeting standards, price analysis and earnings forecasting.
As a leading expert in the area of telecommunications, Mr. Warinner has presented on issues involving jurisdictional cost separations, competition, wireless communications, business valuations, management reporting systems and business planning before organizations including the National Exchange Carrier Association (NECA), the Organization for the Protection and Advancement of Small Telephone Companies (OPASTCO), State Independent Telephone Association of Kansas (SITA) and the Alaska Public Utilities Commission.
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Recent Projects
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Business Experience
Warinner, Gesinger & Associates, LLC Certified Public Accountants
Principal
Drees Dunn & Company
Partner and Public Utility Consultant
Troupe Kehoe Whiteaker & Kent Certified Public Accountants
Manager, Regulated Services
Education
Rockhurst College, Kansas City
Bachelor of Science in Business Administration, Major - Accounting
Licensed CPA
States of Kansas, Michigan, Minnesota, Missouri, New York, Oklahoma, Louisiana and Washington D.C.
Professional Memberships
American Institute of Certified Public Accountants
Presentations
• "Intercarrier Compensation & USF", Telephone Association of New
England (TANE) 2006
•"Cost Study Update DSL, IP, Soft Switches and Other Strategies",
Telephone Association of New England (TANE) 2006
•"Cost Study Basics and Ratemaking Overview ",
Telephone Association of New England (TANE) 2006
• "Telecommunications Act "96 Fallout", Indiana Telecommunications
Association, Inc. 1997
• "Regulatory Update Forum", OPASTCO 1997
• "Valuing Telephone Companies", OPASTCO 1994
• "Wireless Communications", NECA 1993
• "Separations Reforms", SITA 1992
Publications
"Warinner, Gesinger & Associates, LLC Report", Quarterly newsletter published through TeleInfoSystems, Inc.
Industry Involvement
American Institute of Certified Public Accountants (AICPA) representative to the OPASTCO Separations and Access Committee which follows industry and regulatory proposals for separations access reform.
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