Md. Code Regs. 09.32.10.03 - Audit Process
A. Assignment.
(1) Upon receipt of an audit assignment, a
field auditor shall send an audit notice letter to the employer advising that
the employer is the subject of an audit by the field investigation and audit
unit.
(2) The letter shall:
(a) State the authority for conducting the
audit;
(b) Contain a list of
records that the auditor will review in order to conduct the audit;
and
(c) Request that the employer
contact the auditor within 15 business days to arrange a convenient time to
conduct the audit.
B. Failure to Respond.
(1) If the employer fails to respond to the
initial audit notice, the auditor shall send the employer a final audit notice
requesting that the employer contact the auditor within 10 business
days.
(2) The notice shall advise
that if the employer fails to contact the auditor within 10 business days, a
subpoena duces tecum may be issued compelling production of records.
C. After the audit has been
scheduled, the auditor may do any or all of the following:
(1) Require a meeting with the employer or
the employer's designated representative;
(2) Interview the workers in question;
or
(3) Request additional
information or documentation from the employer.
D. Upon completion of the audit, if the
auditor determines that no adjustment is necessary, a letter shall be sent to
the employer advising the employer that no violation of the Maryland
Unemployment Insurance Law was found for the audit period.
E. Adjustments Needed.
(1) If, after completing the audit, the
auditor finds that adjustments to the employer's account are warranted, the
auditor shall notify the employer of the audit findings and the adjustments to
be made to the account.
(2) The
Preliminary Audit Findings letter shall state the basis for the audit findings,
based on information the auditor has received.
Notes
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