Oregon Administrative Rules › Chapter 860 - PUBLIC UTILITY COMMISSION › Division 33 - RESIDENTIAL SERVICE PROTECTION FUND (RSPF) › Section 860-033-0008 - Commission Audit

Current through Register Vol. 63, No. 7, July 1, 2024
(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