QUANTA SERVICES INC, QUANTA SERVICES MANAGEMENT ...

ITEM 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
There have been no changes in or disagreements with accountants on accounting and financial disclosure
within the parameters of Item 304(b) of Regulation S-K.
ITEM 9A. Controls and Procedures
Attached as exhibits to this Annual Report on Form 10-K are certifications of Quanta’s Chief Executive
Officer and Chief Financial Officer that are required in accordance with Rule 13a-14 of the Securities Exchange
Act of 1934, as amended (the Exchange Act). This “Controls and Procedures” section includes information
concerning the controls and controls evaluation referred to in the certifications, and it should be read in
conjunction with the certifications for a more complete understanding of the topics presented.
Evaluation of Disclosure Controls and Procedures
Our management has established and maintains a system of disclosure controls and procedures that are
designed to provide reasonable assurance that information required to be disclosed by us in the reports that we
file or submit under the Exchange Act, such as this Annual Report, is recorded, processed, summarized and
reported within the time periods specified in the SEC rules and forms. The disclosure controls and procedures are
also designed to provide reasonable assurance that such information is accumulated and communicated to our
management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely
decisions regarding required disclosure.
As of the end of the period covered by this Annual Report, we evaluated the effectiveness of the design and
operation of our disclosure controls and procedures pursuant to Rule 13a-15(b) of the Exchange Act. This
evaluation was carried out under the supervision and with the participation of our management, including our
Chief Executive Officer and Chief Financial Officer. Based on this evaluation, these officers have concluded
that, as of December 31, 2011, our disclosure controls and procedures were effective to provide reasonable
assurance of achieving their objectives.
Evaluation of Internal Control over Financial Reporting
Management’s report on internal control over financial reporting can be found in Item 8 of this Annual
Report under the heading “Report of Management” and is incorporated herein by reference. The report of
PricewaterhouseCoopers LLP, an independent registered public accounting firm, on the financial statements, and
its opinion on the effectiveness of internal control over financial reporting, can also be found in Item 8 of this
Annual Report under the heading “Report of Independent Registered Public Accounting Firm” and is
incorporated herein by reference.
There has been no change in our internal control over financial reporting that occurred during the quarter
ended December 31, 2011, that has materially affected, or is reasonably likely to materially affect, our internal
control over financial reporting.
Design and Operation of Control Systems
Our management, including the Chief Executive Officer and Chief Financial Officer, does not expect that
our disclosure controls and procedures or our internal control over financial reporting will prevent or detect all
errors and all fraud. A control system, no matter how well designed and operated, can provide only reasonable,
not absolute, assurance that the control system’s objectives will be met. The design of a control system must
reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their
costs. Further, because of the inherent limitations in all control systems, no evaluation of controls can provide
absolute assurance that misstatements due to error or fraud will not occur or that all control issues and instances
124