| Action | Due | After Due Date | Program Provisions Reference |
|---|---|---|---|
| Provide Test Audit Material to WCIRB | 30 days from issuance of WCIRB monthly selection list | $200 Fine for each test audit selection for which required materials not received by the WCIRB* | Part 1, Test Audits of Payroll and Claims Classification Reporting, Section II, Selection of Risks Subject to Test Audit, Paragraph E |
| 60 days from issuance of WCIRB monthly selection list | Test Audit with Reportable Difference developed, and notification sent if required materials not received by the WCIRB | Part 1, Test Audits of Payroll and Claims Classification Reporting, Section III, Test Audit Procedure, Paragraph A, Rule 2 | |
| 30 days from notification of Reportable Difference (90 days after selection) | Test Audit is closed with Reportable Difference if required materials not received by the WCIRB | Part 1, Test Audits of Payroll and Claims Classification Reporting, Section III, Test Audit Procedure, Paragraph C, Rule 2d | |
| Protest Test Audit results with Reportable Difference | 60 days from issuance of Test Audit report | Protest not accepted and Test Audit is closed with Reportable Difference | Part 1, Test Audits of Payroll and Claims Classification Reporting, Section III, Test Audit Procedure, Paragraph C, Rule 2b |
| Test Audit Difference and corrected USR is required | 60 days after issuance of Test Audit | WCIRB follow-up letter if corrected USR reflecting WCIRB test audit findings not received by the WCIRB | Part 1, Test Audits of Payroll and Claims Classification Reporting, Section III, Test Audit Procedure, Paragraph C, Rule 2 |
| 30 days after WCIRB follow-up letter or response to protest upholding Reportable Difference | $500 monthly fine until corrected USR reflecting WCIRB test audit findings received by the WCIRB | ||
* A waiver of fines may be granted at the WCIRB's discretion upon a demonstrated showing of good cause provided an application for waiver is received within 30 days of the monthly selection list.