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09.32.10.00.htm 09.32.10.00. Title 09 MARYLAND DEPARTMENT OF LABOR Subtitle 32 UNEMPLOYMENT INSURANCE Chapter 10 Employer Audits Authority: Labor and Employment Article, §8-305, 8-306, 8-602, and 8-625, Annotated Code of Maryland
09.32.10.01.htm 09.32.10.01. 01 Purpose.. This chapter sets out the Division of Unemployment Insurance's procedures for conducting an audit, the related requirements for employers, and procedures for agency level review prior to appeal.
09.32.10.02.htm 09.32.10.02. 02 Definitions.. For the purpose of this chapter, "audit" means a review of an employer's records to ensure compliance with the Maryland Unemployment Insurance Law and regulations.
09.32.10.03.htm 09.32.10.03. 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
09.32.10.04.htm 09.32.10.04. 04 Records.. A. An auditor may request any records necessary from an employer including, but not limited to, those set forth in the Labor and Employment Article, §8-306(b) and 8-625, Annotated Code of Maryland, and COMAR 09.32.01.06. Refusal or failure by an employer, or the employer's representative, to provide requested records to an auditor may result in the issuance of a subpoena.B. Refusal or failure by an employer, or the employer's representative, to provide requested documen
09.32.10.05.htm 09.32.10.05. 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
09.32.10.9999.htm 09.32.10.9999. Administrative History Effective date: July 26, 2010 (37:15 Md. R. 998). Regulation .05H, I amended effective April 24, 2017 (44:8 Md. R. 403).
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