Section 85-03-04-05 - Examination guidelines1. The examiner and the person subject to examination shall act in good faith to conduct the examination under the terms and within the time frame established in the entrance conference.2. During the examination, the examiner may make subsequent requests, to the person subject to examination, for additional books and records required to complete the examination.a. The examiner shall submit record requests to the person subject to examination in writing or, if the request is made verbally, shall follow up with written documentation of the request.b. Record requests must have reasonable deadlines in order to move the examination forward and avoid unnecessary delays.c. The examiner shall provide a reasonable time frame for the person subject to examination to respond to the request based on the type and extent of the information requested and other relevant facts and circumstances.d. The examiner shall provide confirmation of receipt with reasonable projected response times to submissions received from the person subject to examination.3. The examination must include access to the original books, records, and other supporting documentation deemed by the administrator to be necessary to ascertain compliance with North Dakota Century Code chapter 47-30.2.4. The examiner shall properly document the examination and make the working papers gathered during the unclaimed property examination available for review by the administrator. The working papers must include planning information and all related calculations, statistical analyses, and summarizations.N.D. Admin Code 85-03-04-05
Adopted by Administrative Rules Supplement 2022-384, April 2022, effective 4/1/2022.General Authority: NDCC 47-30.2-03, 47-30.2-56
Law Implemented: NDCC 47-30.2-55, 47-30.2-57, 47-30.2-58