# COMAR 26.10.14.10: COMAR 26.10.14.10. Auditing

> Maryland · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_26_10_14_10

## Section

- **Citation:** COMAR 26.10.14.10
- **Heading:** COMAR 26.10.14.10. Auditing
- **Jurisdiction:** Maryland
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Code of Maryland Regulations / Title 26 DEPARTMENT OF THE ENVIRONMENT / Subtitle 10 OIL POLLUTION CONTROL AND STORAGE TANK MANAGEMENT / Chapter 14 Residential Heating Oil Tank System Site Rehabilitation Reimbursement Program / COMAR 26.10.14.10

## Text

A. Upon request of the Department, a residential owner who applied for reimbursement from the Fund shall submit records that document all costs incurred and monies reimbursed to date for a site rehabilitation within:
(1) 6 months of completing the site rehabilitation; or
(2) 3 years of receiving the final payment from the reimbursement allocation.
B. The Department reserves the right to audit all costs, expenses, or files associated with the Fund.
C. A residential owner shall maintain all records associated with a site rehabilitation for at least 3 years after the later of:
(1) Receiving the final payment from the reimbursement allocation; or
(2) Completion of the site rehabilitation.
D. If an audit reveals any amount of money was improperly paid from the Fund to a residential owner, the residential owner shall return that amount to the Department within 30 days of notification by the Department of the improper payment from the Fund.
E. A residential owner is liable for any expenses incurred by the Department in collecting money owed under §D of this regulation .

## Nearby sections

- [COMAR 26.10.14.01 COMAR 26.10.14.01. Scope](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_26_10_14_01.md)
- [COMAR 26.10.14.02 COMAR 26.10.14.02. Exclusions](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_26_10_14_02.md)
- [COMAR 26.10.14.03 COMAR 26.10.14.03. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_26_10_14_03.md)
- [COMAR 26.10.14.04 COMAR 26.10.14.04. Reimbursement Process](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_26_10_14_04.md)
- [COMAR 26.10.14.05 COMAR 26.10.14.05. Site Rehabilitation Costs](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_26_10_14_05.md)
- [COMAR 26.10.14.06 COMAR 26.10.14.06. Application Requirements](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_26_10_14_06.md)
- [COMAR 26.10.14.07 COMAR 26.10.14.07. Application Approval](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_26_10_14_07.md)
- [COMAR 26.10.14.08 COMAR 26.10.14.08. Reimbursement Limits and Deductibles](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_26_10_14_08.md)
- [COMAR 26.10.14.09 COMAR 26.10.14.09. Reimbursement Allocations and Payments](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_26_10_14_09.md)
- [COMAR 26.10.14.10 COMAR 26.10.14.10. Auditing](https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_26_10_14_10.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MD_COMAR_26_10_14_10. Check the current official text before relying on it. Not legal advice.