Section 303-19-004 - Audit Report004.01 All compliance deviations relative to the applicable statutory retirement system provisions shall be included by the auditor in the audit report or a written letter to management.004.02 The employer shall submit a copy of the letter to management or that portion of the audit report pertaining to retirement system issues to the Nebraska Public Employees Retirement Systems office within thirty (30) days of receipt of the letter or audit report by the employer.303 Neb. Admin. Code, ch. 19, § 004