Section 114.70 - Records, Audits, and Enforcement(a) A participating county shall submit quarterly audit reports to ensure that the funds provided to implement the Low Income Vehicle Repair Assistance, Retrofit, and Accelerated Vehicle Retirement Program (LIRAP) have been used in accordance with requirements of this division. The quarterly reports (September - November, December - February, March - May, June - August) must be transmitted to the executive director in paper copies or in an electronic database format to be determined by mutual agreement between the state and the participating county no later than 30 days after the end of the quarter.(b) At a minimum, the quarterly reports must include the following: (1) name of the county department or entity implementing the program and their mailing address;(2) name of the official representative of the county department or entity;(3) amount of funds received during the reporting period;(4) amount distributed for repair assistance, retrofitting, accelerated retirement, and administrative costs;(5) information regarding the recognized emissions repair facilities and vehicle retirement facilities participating in the LIRAP, including the number of approved assistance transactions, the amount of each transaction, and the total amounts paid to each facility;(6) pending amount of funds that must be paid out;(7) information for each vehicle participating in program, including: (A) vehicle identification number (VIN);(B) vehicle license plate number;(C) name and business address of the Texas Department of Public Safety recognized emissions repair facility or vehicle retirement facility; and(D) date of vehicle repair, retrofit, or retirement;(8) information for each replacement vehicle including: (E) name and business address of seller; and(9) any other information requested by the executive director.(c) Records on LIRAP must be maintained for a minimum period of three years by a participating county, its designated entity, a participating recognized emissions repair facility, and a participating vehicle retirement facility. Upon the LIRAP opt out effective date as defined in § 114.7 of this title (relating to Low Income Vehicle Repair Assistance, Retrofit, and Accelerated Vehicle Retirement Program Definitions), the non-participating county, its designated entity, a participating recognized emissions repair facility, and a participating vehicle retirement facility must maintain program records for the non-participating county for a period of three years. Such records must be available upon request by the executive director for auditing purposes.(d) A participating county, its designated entity, a participating recognized emissions repair facility, and a participating vehicle retirement facility shall allow the executive director to conduct audits and inspections. For a period of three years after the LIRAP opt-out effective date as defined in § 114.7 of this title, a non-participating county, its designated entity, a participating recognized emissions repair facility, and a participating vehicle retirement facility shall allow the executive director to conduct audits and inspections of records from the non-participating county.(e) A person who, with intent to defraud, sells a vehicle in an accelerated vehicle retirement program under LIRAP commits an offense that is classified as a third degree felony.(f) A person who causes, suffers, allows, or permits a violation of § 114.66(c) and (d) of this title (relating to Disposition of Retired Vehicle) is subject to a civil penalty under Texas Water Code, Chapter 7, Subchapter D, for each violation. A separate violation occurs with each fraudulent certification or prohibited resale.30 Tex. Admin. Code § 114.70
The provisions of this §114.70 adopted to be effective April 18, 2002, 27 TexReg 3194; amended to be effective December 27, 2007, 32 TexReg 9711; Amended by Texas Register, Volume 40, Number 20, May 15, 2015, TexReg 2676, eff. 5/21/2015