cations cost management (CCM) should be initiated or approved by a senior executive or officer equivalent responsible for ensuring organizational expenditures and accounting are in com- pliance with accounting and financial rules applicable to the organ- ization. This individual should request or be provided with a briefing on known and suspected level of expenditures directly attributable to telephone service (i.e., data communications, website develop- ment, deployment, web publishing, content distribution, delivery, e-commerce, two-way radio, satellite, cable television, and any other service that could be deemed to be or directly support the organization's internal and outside communications). 11 MANAGING COST OF EQUIPMENT FACILITIES AND SERVICES Communications Cost Management Executive Briefing Content Preparation An executive briefing should be prepared for by researching basic facts and parameters of the organization's communications cost ac- counting and operating practices. The following list of high level actions, analysis, and summary outlines what and how to prepare and present the information: Gather all known contracts and billing agreements for voice, data, video, and Internet equipment, facilities, and services. If there are bills being paid according to tariffs on file with the FCC or PUC, obtain a copy of all the tariffs referenced in each billing. If it's convenient and easy to get, include postage meter usage and over- night shipping, especially departments whose work output is not something physical other than paper documents. Every paper docu- ment is a candidate for electronic transmission at a fraction of the cost. And don't forget that compact discs and other magnetic or optical media contain files that go quicker through the network at a similar fraction of the cost of paper. Gather up at least 3, preferably 6 months worth of paid bills. Each bill should show circuit identification or other deliverable being billed. If the individual items on the invoices are not clear, get an explanatio