Md. Code Regs. 09.32.10.05 - Appeal of Audit Findings
A. If an
auditor determines that adjustments to an employer's account are warranted, the
auditor shall issue preliminary audit findings.
B. If the employer disagrees with the
preliminary audit findings, the employer may request a review determination
within 30 days of the date of the preliminary audit letter.
C. Upon receipt of a request for a review
determination, a reviewer designated by the Secretary shall be assigned to
conduct the review determination.
D. The designated reviewer may:
(1) Review the audit work papers;
(2) Speak to the employer and designated
representative; and
(3) Request any
additional information the reviewer deems necessary.
E. In addition, the employer may provide any
documentation to the reviewer that the employer believes supports its
position.
F. If the employer fails
to provide the additional information requested by the Reviewer within the
timeframe established by the Reviewer, the Reviewer shall make a determination
based on the available information.
G. Upon completion of the review
determination, the reviewer shall prepare a detailed written decision affirming
or reversing the findings of the field auditor.
H. The review determination shall:
(1) State in detail the facts upon which the
reviewer relied in order to affirm or adjust the audit findings; and
(2) Advise the employer that if the employer
disagrees with the review determination, the employer may file an appeal with
the Board of Appeals in accordance with procedure and time periods set forth in
the Maryland Unemployment Insurance Law.
I. If an employer does not request a review
determination within the 30-day period for requesting a review determination:
(1) The preliminary audit findings shall
become final; and
(2) The employer
shall be sent a notice of determination advising the employer that the employer
may file an appeal with the Board of Appeals in accordance with procedure and
time periods set forth in the Maryland Unemployment Insurance Law.
Notes
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