- (1) Within 30 calendar days of the Commission's request for a third party audit, the TNC shall notify the Commission of the name of the certified public accounting firm that will be conducting the audit.
(2) Within 15 days of the completion of the third party audit, in addition to the submission of a copy of the audit report as required by the Act, the TNC shall also submit to the Commission:
- (a) A file, in a spreadsheet approved by the Commission, that details any local assessment fee underpayment of over three percent as identified through the audit, detailing the amounts underpaid for each municipality and/or county; and
- (b) The total underpaid local assessment fees, submitted in the same manner as described in Rule TNC-5.
- (3) After reviewing the audit report and the details of any underpayments, the Commission will make any necessary fee distributions to the municipalities and/or counties to meet the fee allocation requirements of the Act.
Author: Alabama Public Service Commission
Statutory Authority: Code of Ala. 1975, §32-7C-35.
History: Adopted: June 8, 2018. Filed with LRS April 5, 2019. Filed for Codification in the Alabama Administrative Code by the Alabama Public Service Commission on April 5, 2019, pursuant to Code of Ala. 1975, §41-22-7.