Fla. Admin. Code Ann. R. 25-4.0201 - Audit Access to Records

This rule addresses the reasonable access to company records provided by Section 364.183(1), F.S., for the purposes of management and financial audits.

(1) The audit scope, audit program and objectives, and audit requests are not constrained by relevancy standards narrower than those provided by Section 364.183(1), F.S.

(2) Reasonable access means that company responses to audit requests for access to records shall be fully provided within the time frame established by the auditor. In establishing a due date, the auditor shall consider the location of the records, the volume of information requested, the number of pending requests, the amount of independent analysis required, and reasonable time for the company to review its response for possible claims of confidentiality or privilege.

(3) In those instances where the company disagrees with the auditor's assessment of a reasonable response time to the request, the company shall first attempt to discuss the disagreement with the auditor and reach an acceptable revised date. If agreement cannot be reached, the company shall discuss the issue with successive levels of supervisors at the Commission until an agreement is reached. If necessary, a final decision shall be made by the Prehearing Officer. If the audit is related to an undocketed case, the Chairman shall make the decision.

(4) The company shall have the opportunity to safeguard its records by copying them or logging them out, provided, however, that safeguard measures shall not be used to prevent reasonable access by Commission auditors to company records.

(5) Reasonable access to records includes reasonable access to personnel to obtain testimonial evidence in response to inquiries or through interviews.

(6) Nothing in this rule shall preclude Commission auditors from making copies or taking notes. In the event these notes relate to documents for which the company has asserted confidential status, such notes shall also be given confidential status.

(7) Form PSC/APA 6 (2/95), entitled "Audit Document and Record Request/Notice of Intent" is incorporated by reference into this rule and is available at: http://www.flrules.org/Gateway/reference.asp?No=Ref-01303. This form is used by auditors when requests are formalized. This form documents audit requests, the due dates for responses, and all Notices of Intent to Seek Confidential Classification.

Notes

Fla. Admin. Code Ann. R. 25-4.0201

Rulemaking Authority 350.127(2) FS. Law Implemented 364.183(1) FS.

New 3-1-95, Amended 6-28-12.

New 3-1-95, Amended 6-28-12.