Section 303-2-004 - Assessment of County Late Fees004.01 As provided in Neb. Rev. Stat. § 23-2308, the Retirement Board may charge a county employer an administrative processing fee of twenty-five dollars ($25) if the reports of necessary information or payments made pursuant to this rule are received later than the date on which the Board requires that such information or money should be received.004.02 As provided in Neb. Rev. Stat. § 23-2308, the Retirement Board may charge a county employer a late fee of thirty-eight thousandths of one percent ( 0.038%) of the amount required to be submitted for each day such amount has not been received or in an amount equal to the amount of any costs incurred by the member due to the late receipt of contributions, whichever is greater. The late fee may be used to make a member's account whole for any costs that may have been incurred by the member due to the late receipt of contributions.303 Neb. Admin. Code, ch. 2, § 004