At the close of each fiscal year but prior to November 1, the payroll office of each employer shall file a report with Teachers' Retirement System that certifies the number of hours worked that year by each less-than- fulltime employee. The report shall also include the names and total number of hours worked by any employee receiving Teachers' Retirement System retirement benefits. This report shall be known as the Employment Year End Report.
Okla. Admin. Code § 715:10-13-10