Sec. 26.10.14.11. Auditing

A. Upon request of the Department, an applicant shall submit, within 6 months of completing the site rehabilitation or receiving the final payment from the reimbursement allocation, a detailed accounting performed by an independent certified public accountant of all costs incurred and monies reimbursed to date for the site rehabilitation.

B. The Department reserves the right to audit all costs, expenses, or files associated with the Fund.

C. An applicant shall maintain all records associated with the site rehabilitation for at least 3 years after receiving the final payment from the reimbursement allocation, or after completion of the site rehabilitation, whichever occurs first.

D. If an audit reveals any amount of money was improperly paid from the Fund to an applicant, the applicant shall return that amount to the Department within 30 days.

E. An applicant is liable for any expenses incurred by the Department in collecting money owed under §D of this regulation.