Pennsylvania Code
Title 34 - LABOR AND INDUSTRY
Part III - Bureau of Social Security for Public Employees
Chapter 71 - PLAN FOR SOCIAL SECURITY BENEFITS
PROCEDURES FOR ASSESSMENT AND COLLECTION OF AMOUNT DUE OR OVERDUE BY POLITICAL SUBDIVISION OR INSTRUMENTALITY
Section 71.24 - Procedures for collection-review

(a) If-upon receipt of an assessment before or after audit, a reassessment, a notice of amounts due or overdue, or other statement of adjustment-a political subdivision or instrumentality disputes the amount so assessed, reassessed, or found due or overdue for any reason other than a mathematical error, the political subdivision or instrumentality may request that the Bureau review the assessment, reassessment, notice, or adjustment made.

(b) The political subdivision or instrumentality must request review within 30 days of the date the Bureau issues the assessment, reassessment, notice, or adjustment.

(c) The request for review shall be filed with the same office designated under § 71.2 (relating to submission of plan).

(d) A request for review shall be filed in duplicate and shall include all of the following:

(e) If a request for a hearing is made as set forth in subsection (d)(5), the Bureau will proceed as set forth in § 71.25 (relating to hearing procedures).

(f) If a hearing is not requested, the Bureau will review the items presented in accordance with subsection (d) and rule upon the issues raised by the request for review.

(g) The Bureau will notify the political subdivision or instrumentality of its ruling as set forth in subsection (f). The notice shall affirm, revise, or otherwise rule upon the matters presented for review and will include a determination as to the amounts due or overdue.

(h) Amounts determined due or overdue pursuant to subsection (g) shall be paid immediately by the political subdivision or instrumentality unless an appeal is taken; provided, however, that such appeal shall not operate as a supersedeas unless specifically so ordered by the Bureau or court.