1700-03-01-.31
Examination Of Employer Records
Cite as 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.