Section 303-19-003 - Audit Requirements003.01 During the course of any regularly scheduled, statutorily required audit of an employer, as defined in this regulation, the auditor shall check for compliance with the statutory retirement system membership and contribution provisions applicable to that employer. The employer's internal control structure for determining retirement system membership and contribution compliance shall be considered significant internal control systems to be audited and covered by the report on internal controls.003.02 The audit shall include an examination of the employer's personnel records on current employees who are not enrolled as members in the retirement system to verify that such employees do not meet the requirements for mandatory membership. The audit shall also include an examination of the employer's personnel records on current employees who are members in the retirement system to verify that such employees meet all applicable requirements for membership.003.03 The audit shall include an examination of the employer's payroll records to determine whether the employer has made any insufficient contributions or any excess contributions.303 Neb. Admin. Code, ch. 19, § 003