(a) The division shall audit certified self-insurers as frequently as necessary to assure compliance with the Texas Workers' Compensation Act and division rules, but shall audit each certified self-insurer at least once every three years.(b) An audit may include, but not be limited to:(1) any representation made on an application or in an annual report required by §114.15(b) of this title (relating to Revocation of Certificate of Authority to Self-Insure);(2) payroll and classification;(3) loss history;(4) claims administration;(5) loss reserves;(6) interviews of the certified self-insurer, its agents, or employees regarding any matter within their knowledge and pertaining to the obligations of the certified self-insurer under the Act or division rules; and(7) any other issue deemed appropriate by the division.(c) A written report shall be provided to the certified self-insurer within 30 days after the audit is completed.(d) A certified self-insurer's unreasonable refusal to make the required information available constitutes:(1) grounds for revocation of the certificate; and(2) a Class A administrative violation, with each day of noncompliance constituting a separate violation.