A. The results of any audit will be reported to the Louisiana Legislative Auditor as required and in accordance with the DOTD’s Internal Audit Charter and the guidelines established by the Louisiana Legislative Auditor.
- 1. Upon receiving notification of audit, the company shall provide the requested documents within 45 days.
2. Audit Notification
- a. Prior to the audit the company shall receive notice of documents and records to provide to the department.
- b. The audit shall be conducted to include the required records pertaining to 50 separate and distinct transportation network drivers.
- c. If after initial review, the department has a reasonable basis to conclude the transportation network company is not in compliance with the requirement of this section, the department may conduct a supplemental audit of records with an additional selection of drivers.
- d. The audit shall take place annually, unless the department has grounds to believe that additional audits are warranted, at a mutually agreed location in the state of Louisiana.
- e. Any record furnished to the department may exclude information that would identify specific drivers or riders, unless the identity of a driver or rider is determined by the department to be relevant to the audit.
- B. The governing body of a local governmental subdivision may request from the department a report on the results of the audit performed by the agency pursuant to Subsection A of this Section.
- C. Failure to comply with Paragraphs A of this Section may result in the company’s permit to operate within the state being suspended or revoked.
- D. The Department of Revenue shall have the sole audit authority with respect to fees remitted by a company to a local governmental subdivision and the Department of Revenue.
Authority Note
AUTHORITY NOTE: Promulgated in accordance with R.S. 48:2205.
Historical Note
HISTORICAL NOTE: Promulgated by the Department of Transportation and Development, Office of the Secretary, LR 46:1693 (December 2020).