Section 2 AAC 37.033 - Court system to supply employment records(a) The court system shall transmit to the administrator records concerning a justice or judge's period of service, date of birth, compensation, entrance into service, death, withdrawal and other data necessary for the proper and effective operation of the system not later than 10 days of the date of occurrence or the first day of the payroll period occurring closest to the event, whichever is earlier. (b) The administrator may perform an audit, review or assessment of the records of the court system to ensure compliance with the statutes and regulations of the public employees' retirement system and to confirm the accuracy of the information reported by the court system to the plan.(c) An audit, review, or assessment of the court system records to determine the court system's compliance with the plan provisions shall include a desk audit, a field audit, or both.(d) In conducting an audit, review or assessment of the records, the court system shall allow the administrator or administrator's designee access to original records documenting personnel hiring and employment practices.(e) Following the audit, review or assessment of the court system records, the court system will be provided with written preliminary findings. The preliminary findings will identify inaccuracies and issues to be resolved to maintain compliance with plan provisions. Not later than 30 days of the date of the receipt of the preliminary findings the court system shall submit additional documentation for consideration or to respond to the preliminary findings. (f) The final audit will include audit or review findings and will be provided to the court system not later than 60 days after consideration of any documentation or response submitted under (e) of this section.(g) In this section, unless the context otherwise requires,(1) "audit" means the process of obtaining competent evidentiary material about court system records through inspection, observation, inquiry, and confirmation sufficient to support a reasonable basis for determining the court system's compliance with the legal requirements of the judicial retirement system.(2) "desk audit" means an audit of the court system's records conducted by the administrator or designee based upon an examination of the court system's records without an on-site visit to the location of the court system's business records;(3) "field audit" means an audit of the court system's records conducted by the administrator or designee based upon an examination of the court system's records with an onsite visit to the location of the court system's business records.Effective 1/31/2017, Register 221, April 2017Authority:AS 22.25.025
AS 22.25.027