§21–121.

    (a)    The State Retirement Agency may at any time examine the records of a participating employer to determine whether the payment of benefits to a participant and the payment of contributions by a participating employer or participant are and will be in accordance with the provisions of Division II of this article.

    (b)    Whenever an audit reveals that the payment of benefits to a participant or the payment of contributions by a participating employer or participant is not in accordance with the provisions of Division II of this article:

        (1)    the State Retirement Agency and participating employer shall correct their records; and

        (2)    (i)    the participating employer shall pay any amounts owed to the accumulation fund of the appropriate State system; and

            (ii)    the member contributions owed by the participant shall be made by the participant in accordance with § 21–312(e) of this title.