Nebraska Administrative Code
Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS
Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD
Chapter 19 - EMPLOYER AUDIT REQUIREMENTS
Section 303-19-001 - Scope of Rule

The provisions of this regulation apply to the public entities whose employees are eligible for membership in the Nebraska School Retirement System, the Nebraska State Employees Retirement System, the Retirement System for Nebraska Counties, the Nebraska Judges Retirement System, and the Nebraska State Patrol Retirement System. This regulation requires that compliance with certain statutory retirement plan provisions be reviewed during any regularly scheduled audit of the public entity, and that a copy of any audit report reflecting a finding of non-compliance be filed with the Nebraska Public Employees Retirement Systems. This regulation also requires employers to file annually a list of all employees employed the previous calendar year.