Tenn. Comp. R. & Regs. 1700-03-01-.31
All books, records and documents relative to the employment and/or compensation of employees of any employer participating in the Retirement System or of any instrumentality created by any one (1) or more such employers shall be subject to examination by the Retirement System during normal business hours through on-site review. In the alternative, and in the Retirement System's sole discretion, such records may be provided through the mail or other methods of data transmission. The examination may be conducted by personnel of the Retirement System, the Office of the Comptroller of the Treasury or a licensed independent certified public accountant selected by the Retirement System. Such examinations shall take place as often as necessary, and to the extent necessary, in the discretion of the Retirement System, to determine compliance with the laws governing the Retirement System.
Tenn. Comp. R. & Regs. 1700-03-01-.31
Authority: T.C.A. §§ 8-34-313, 8-34-301, 8-34-314, 8-34-318, and 8-35-205.