Section 149.08 - Audit of Annual Comprehensive Financial Statement and Appendix to Annual Comprehensive Financial Statement(1) The Commissioner may, in his or her discretion, require that a Carrier make available the underlying data used in its calculations for its Annual Comprehensive Financial Statement, or the appendix to its Annual Comprehensive Financial Statement, if applicable, for audit by Division staff or outside consultants or advisors of the Division.(2) Any and all fees and costs for the Division's audit of the Carrier's Annual Comprehensive Financial Statement, or the appendix to its Annual Comprehensive Financial Statement, shall be borne by the subject Carrier.