OAR 860-100-0130: Commission Audit and Proposed Assessment

(1) For any quarter for which a telecommunications provider's contribution report was due, the Commission may audit the telecommunications provider as the Commission deems necessary and practicable. (2) The Commission's audit must be commenced no later than three years after the quarter's contribution report's due date. After completion of its audit, the Commission may propose to assess an additional contribution amount due from the telecommunications provider. (3) In the event the telecommunications provider failed to file a contribution report for the quarter, the Commission will add to the proposed assessment a late payment fee equal to 9 percent of the amount of the proposed assessment, up to a maximum amount of $500. (4) Each proposed assessment will bear interest on the additional amount proposed at the rate of 9 percent per annum from the day the original contribution amount was due. (5) Notwithstanding section (2) of this rule, if the telecommunications provider did not hold a certificate of authority and was required to do so in order to provide service, the Commission has an unlimited time to audit the telecommunications provider for universal service charges.