27 CAR § 91-1304 – Audit by the department

(a) Invoices, time sheets, and other source documents supporting the utility owner's work performed under an agreement or contract with the Arkansas Department of Transportation will be subject to an audit by the department to determine or validate the actual eligible cost of the relocation as provided for herein.
(b) Progress and final invoices are subject to audit.
(c)
1. (1) After the department audit of the invoice, a notification will be sent to the utility owner advising of any adjustment needed.
2. (2) If the utility owner was overpaid, the owner shall reimburse the department for the amount overpaid.
3. (3) After making final payment or receiving a refund from the utility owner in cases of overpayment, the department will close the file.
4. (4) The utility owner shall maintain supporting records for a minimum of three (3) years from payment or completion of the job, whichever is greater.