EXHIBIT 31.2
CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO RULE 13A-14 OF
THE SECURITIES EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Samuel D. Bush, Chief Financial Officer of Saga Communications, Inc., certify that:
| 1. |
|
I have reviewed this quarterly report on Form 10-Q of Saga Communications, Inc.; |
| |
| 2. |
|
Based on my knowledge, this report does not contain any untrue statement of a material fact
or omit to state a material fact necessary to make the statements made, in light of the
circumstances under which such statements were made, not misleading with respect to the
period covered by this report; |
| |
| 3. |
|
Based on my knowledge, the financial statements, and other financial information included in
this report, fairly present in all material respects the financial condition, results of
operations and cash flows of the registrant as of, and for, the periods presented in this
report; |
| |
| 4. |
|
The registrants other certifying officer(s) and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
and 15d-15(e)), and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)), for the registrant and have: |
| |
a) |
|
designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under
our supervision, to ensure that material information relating to the registrant, including its consolidated
subsidiaries, is made known to us by others within those
entities, particularly during the period in which this
report is being prepared; |
| |
| |
b) |
|
designed such internal control over financial reporting, or
caused such internal control over financial reporting to be
designed under our supervision, to provide reasonable
assurance regarding the reliability of financial reporting
and the preparation of financial statements for external
purposes in accordance with generally accepted accounting
principles; |
| |
| |
c) |
|
evaluated the effectiveness of the registrants disclosure
controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure
controls and procedures, as of the end of the period
covered by this report based on such evaluation; and |
| |
| |
d) |
|
disclosed in this report any change in the registrants
internal control over financial reporting that occurred
during the registrants most recent fiscal quarter that has
materially affected, or is reasonably likely to materially
affect, the registrants internal control over financial
reporting; and |
| 5. |
|
The registrants other certifying officer(s) and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the registrants auditors and
the audit committee of the registrants board of directors (or persons performing the
equivalent functions): |
| |
a) |
|
all significant deficiencies and material weaknesses in the design or operation of internal control over financial
reporting which are reasonably likely to adversely affect
the registrants ability to record, process, summarize and
report financial information; and |
| |
| |
b) |
|
any fraud, whether or not material, that involves
management or other employees who have a significant role
in the registrants internal control over financial
reporting. |
| |
|
|
|
|
Date:
May 09, 2006
|
|
/s/ Samuel D. Bush
|
|
|
|
|
|
|
|
|
|
Samuel D. Bush |
|
|
|
|
Chief Financial Officer |
|
|