2 Del. Admin. Code § 2287-10.0
Current through Register Vol. 28, No. 5, November 1, 2024
Section 2287-10.0 - Audit10.1 Audit Requirement. The books and records of all public carriers shall be subject to audit by OPC to verify compliance with 2 Del.C. Chapter 18 and Rules and Practices of the OPC pertaining to the Regulation of public carriers operating in the State of Delaware.10.2 Audit Notification. At least thirty (30) days notice prior to conducting a routine audit, the public carrier shall be contacted in writing and advised of the approximate date that an audit is to be conducted, the records to be produced, the location of the audit and the time period the audit will cover. The notification will provide the Public Carrier the opportunity to make the required records available.10.3 Record Keeping Requirements.10.3.1 All public carriers must maintain operational records that support the total distance traveled by all registered qualified vehicles and the annual gross revenue collected as a result of both intrastate and interstate operations. Operational records include source documents suitable for verification of distance traveled and gross revenue collected. An acceptable source document for verifying total distance traveled is a "Log Sheet". A standardized Log Sheet is required and must be maintained in the vehicle daily, during times of operation, and shall contain the following minimum information: 10.3.1.1 Date of trip (starting and ending)10.3.1.2 Registrant's name10.3.1.4 Trip origin and destination10.3.1.5 Time leaving origin10.3.1.6 Time arriving at destination10.3.1.7 Number of passengers10.3.1.8 Routes of travel10.3.1.9 Beginning and ending odometer reading of the trip10.3.1.10 Total trip distance traveled10.3.2 From the information recorded on the Log Sheets, the public carrier must prepare and maintain at a minimum:10.3.2.1 A quarterly mileage and gross revenue summary that recaps the activity of each qualified vehicle operated.10.3.2.2 A quarterly mileage and gross revenue summary that recaps the activity on a per service type basis.10.3.2.3 A summary of the quarterly recaps used in preparing the Annual Gross Revenue return that includes the mileage and gross revenue collected on a per service type basis.10.3.2.4 Summaries are not acceptable at face value and must be supported by source documents such as Log Sheets in order to be of any use during the audit.10.3.3 The information recorded on the Log Sheets must be accurate and readable. The mileage figures and gross revenue to be entered on the Trip Logs can be obtained from various sources such as odometer and taximeter readings as long as the method used is accurate and consistent.10.3.4 In recording the mileage traveled and the gross revenue collected, the public carrier must record all movement (intrastate and interstate) of all qualified vehicles.10.3.5 All public carriers will be required to sign a record keeping requirements certification annually attesting to compliance with records to be maintained for this department to verify compliance with Delaware Law and this Department's promulgated regulations.10.4 Penalties. Failure to maintain records upon which the public carrier's true gross revenue liability may be determined or to make records available upon proper request shall result in the following: 10.4.1 An assessment of the gross revenue of the public carrier, determined on the basis of the best information available to the OPC;10.4.2 A $250.00 penalty per qualified vehicle registered; and10.4.3 Possible revocation or suspension of the operating credentials of any Public Carrier who fails, neglects, or refuses to file a tax report with full payment of tax when due.10.5 Record Retention Period. The public carrier is required to preserve the records upon which the annual gross revenue returns are based for four years from the return due date or the filing date whichever is later. Failure to provide records demanded for audit purposes extends the four year record retention requirement until the records are provided. Records may be kept on microfilm, microfiche, or other computerized or condensed record storage system acceptable to the department.10.6 Audit Appeal Rights. Within thirty ( 30) days of notification of audit results, the public carrier may file with the OPC a petition for redetermination of such assessments. Every petition for redetermination shall state specifically the reason(s) which the petitioner believes entitles the petitioner to such determination. It shall be the duty of the OPC within sixty ( 60) days after the receipt of the petition to dispose of such petition for redetermination. Notice of the decision shall be given in writing to the petitioner promptly by the OPC.2 Del. Admin. Code § 2287-10.0
22 DE Reg. 1030 (6/1/2019) (final)