The Commission is seeking to engage a firm to audit the pro-rated license extension fees and provisional license fees that were due to the Commission beginning in August of 2022 through June 2024. Audit of billing and collection activity will extend through the date of the audit. The audit can be completed remotely. The audit engagement includes an audit of the Commission’s Accounts Receivable, including fee calculation, billing and collection activities, as they relate to 163 pro-rated license fee extensions that were granted during the period beginning of 8/2022 and ending 6/2024. The audit will review the billing and collection activities that the Commission has undertaken to collect the debt owed related to the licensing extensions, including policies and regulations for aging and write-off of debt consistent with the policies of the Commonwealth’s Office of the Comptroller. The audit engagement includes an audit of Provisional Licenses approved during the audit period beginning 8/2022 and ending 6/2024 to ensure Provisional License fees were collected as required under 935-cmr-500.103(e); no provisional license fees were waived or discounted by CNB Leadership or staff; and opine on whether the Commission is required to bill and collect a provisional license fee to approved provisional license applicants that choose not to continue their pursuit of a provisional license. Develop and/or validate corrective action plan implemented by the Commission once the uncollected fees were discovered.
