Or. Admin. Code § 860-033-0008 - Commission Audit
(1) A
telecommunications provider, interconnected voice over internet protocol
service provider and a cellular, wireless, or other radio common carrier must
keep all records supporting each Remittance Report it has submitted to the
Commission for three years, or if a Commission review or audit is pending,
until the review or audit is complete, whichever is later.
(2) For any period for which a
telecommunications provider's, interconnected voice over internet protocol
service provider's or a cellular, wireless, or other radio common carrier's
Remittance Report was due, the Commission may audit the telecommunications
provider, interconnected voice over internet protocol service provider or the
cellular, wireless, or other radio common carrier as the Commission deems
necessary and appropriate.
(3) The
Commission's audit must begin no later than three years after the Remittance
Report's due date. But, if the telecommunications provider did not hold a
certificate of authority, if one was required by law, the Commission has
unlimited time to audit the telecommunications provider.
(4) If a telecommunications provider or a
cellular, wireless, or other radio common carrier failed to file a Remittance
Report within the time specified in these rules, the Commission will add to the
proposed assessment a late report fee per
860-001-0050(3)(e)
and a late payment fee equal to 9 percent per annum of the amount of the
proposed assessment, up to a maximum of $500.
(5) A telecommunications provider,
interconnected voice over internet protocol service provider or a cellular,
wireless, or other common carrier must produce for inspection or audit upon
request of the Commission or its authorized representative all records
supporting its Remittance Reports.
(6) After completion of the audit, the
Commission may propose to assess an additional surcharge amount from the
telecommunications provider, interconnected voice over internet protocol
service provider, or the cellular, wireless, or other radio common carrier in
addition to the amount previously remitted. The Commission may add to the
proposed assessment a late payment fee equal to 9 percent per annum of the
amount of the proposed assessment up to a maximum of $500, and interest on the
surcharge amount owed at the rate of 9 percent per annum from the original
surcharge due date.
(7) Except as
otherwise provided by law, if after an audit or review, the Commission
determines that the telecommunications provider, interconnected voice over
internet protocol service provider or the cellular, wireless, or other radio
common carrier has remitted an excessive amount, the Commission will provide a
credit in that amount against sums subsequently due.
(8) In addition to any other penalty allowed
by law, the Commission may suspend or cancel a telecommunications provider's
certificate of authority to provide telecommunications service or revoke an
eligible telecommunications provider's designation for failure to timely
produce for inspection or audit the records required by this rule.
Notes
Statutory/Other Authority: ORS 183, ORS 756, ORS 759 & Ch. 290 OL 1987
Statutes/Other Implemented: ORS 756.040, ORS 759.036 & Ch. 290 OL 1987
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