Mich. Admin. Code R 567.2 — Prohibition against use of collection goals or quotas

Rule 2. The administrator shal l not use collection goals or q uotas 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 p erson 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 exa mination findings to determine if
the use of a goal or quota materially affected the results of the examination.