Participating states are required to perform audits each year on carriers who retreat from one payment bracket to a lower payment bracket, to verify that the company has properly deducted vehicles from its UCR payment. If a carrier neither pays what the state shows it to owe nor justifies its retreat, the state shall, pursuant to the requirements of due process, determine to suspend the carrier’s current year UCR registration, pending the carrier’s acceptable compliance noted in Step 1.
Beginning July 1, 2019, the mandated audit sequence is:
1) Review and close 100% of Tier 5 and 6 motor carriers based within their State listed on the Focused Anomalies Review (FARs) report or listed on the MCS- 150 retreat list, as of December 31st for the previous 12-month period.
To close a FAR, a State Auditor shall:
- Verify the motor carrier under review has made the onetime adjustment in the National Registration System (NRS) for the year being audited; or
- Upload supporting documents to validate the motor carrier’s retreat to a lower UCR Tier into the NRS Audit Matrix.
Step 1 must be completed prior to advancing to Step 2.
2) Review and close 100% or up to 100 of the Tier 1 – 4 motor carriers based within their State listed on the FARs report as of December 31st for the previous 12-month period. Review of the Tier 1 – 4, MCS-150 retreated motor carriers are optional.
3) Steps 1 and 2 are to be completed by March 31st.
4) States shall complete their final audit report by June 1st to indicate the number of audits and the findings in each Tier. Beginning with the carrier audit for the 2019 UCR registration period, states will be required to use the Audit Matrix provided in the UCR National Registration System.
In addition, states may audit any carrier that is subject to UCR registration requirements.
Motor Carriers underpaying UCR fees for one or more registration years (as required by the Motor Carrier Record Keeping requirement) shall pay the difference. This section does not prohibit states from assessing fines or penalties in addition to the UCR fees.