R 567.2 Prohibition against use of collection goals or quotas.

Rule 2. The administrator shall not use collection goals or quotas during the conduct of an examination of records under the act. If a person has information that an auditor is using a collection goal or quota while conducting an examination, the person shall inform the administrator. If the administrator finds that a goal or quota was used, such use constitutes a violation of law and a breach of contract that shall result in the replacement of the auditor for the examination and termination of a third party auditor contract. If the examination has been completed, the administrator shall review the fieldwork and examination findings to determine if the use of a goal or quota materially affected the results of the examination.