29-250 C.M.R. ch. 162, § 24 - AUDIT PROCEDURES (IRP Plan Article X)

1. The Uniform Operational Audit Procedures as amended and adopted by the IRP Jurisdictions in 1988 or subsequent amendments are hereby incorporated by reference.

2. Registrant records relative to distance operated in each jurisdiction and other information required for the registration of vehicles in the IRP are subject to audit.

3. Audits will be scheduled in accordance with the rules and procedures of the IRP Agreement and the Audit Procedures Manual. The registrant and the IRP Administrator will be notified of the results of any audit.

4. Upon the completion of an Audit, the IRP staff will provide notice of the audit findings to the registrant and all member jurisdictions in which the registrant was apportioned to operate. The findings will include a determination of any apportionable fees owed by the registrant, net of any apportionable fees due the registrant.

5. Audit netting: IRP staff will refund or collect the net amount of the finalized audit on behalf of all affected member jurisdictions. The net result of an audit will be "no change", positive (net due audit), or negative (net refund audit).

6. Net refund audit: refunds for approved, finalized audits will be processed automatically and mailed to the registrant.

7. Net due audit: IRP staff will invoice the registrant. The registrant will have thirty (30) days from the invoice (billing) notification date to pay the audit bill. Failure to pay the final audit assessment will result in the suspension of the registrant's active IRP Registrations.

8. A member jurisdiction shall have forty-five (45) days from the date it is notified of Audit findings to provide written notification to the IRP Administrator and the registrant that it intends to conduct a reexamination of the records of the registrant. A 45-day notification also is sent to the registrant prior to the invoice (billing) notification.

9. A registrant may request a hearing to appeal an audit finding. All appeals must be in writing. An appeal made within thirty (30) days of the 45-day notification date will halt the suspension proceeding until the appeal is resolved. Hearings will be held pursuant to the Bureau's hearing process.

Notes

29-250 C.M.R. ch. 162, § 24