38-703. Plans for coverage of employees of
eligible political subdivisions; payroll audits
A. Each eligible political subdivision of this state may submit for approval by the
state agency a plan for extending the benefits of title II of the social security act, in
conformity with applicable provisions of the social security act, to employees of the
eligible political subdivisions. The state agency shall approve each plan and any
amendment of the plan if it finds that the plan or amendment of the plan is in conformity
with requirements provided in rules of the state agency, except that a plan shall not be
approved unless:
1. It is in conformity with the requirements of the social security act and with
the agreement entered into under section 38-702.
2. It provides that all services that constitute employment and that are performed
in the employ of the eligible political subdivision by employees of the political
subdivision are covered by the plan.
3. It provides for such methods of administration of the plan by the eligible
political subdivisions that the state agency finds to be necessary for the proper and
efficient administration of the plan.
4. It provides that the eligible political subdivision make reports, in the form
and containing the information, the state agency from time to time requires, and comply
with provisions the state agency or the commissioner of social security from time to time
finds necessary to assure the correctness and verification of the reports.
B. The state agency shall not finally refuse to approve a plan submitted by an
eligible political subdivision under subsection A of this section without reasonable
notice and the opportunity for a hearing to the political subdivision affected by the
refusal.
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