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. 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 History: PUC 7-2020, amend filed 12/30/2020, effective 12/30/2020 PUC 9-2011, f. & cert. ef. 10-4-11 PUC 1-2010, f. & cert. ef. 5-18-10 PUC 12-2009, f. & cert. ef. 11-13-09 PUC 16-2004, f. & cert. ef. 12-1-04 PUC 19-2003, f. & cert. ef. 11-14-03