# State Personnel and Pensions (GSP)

## Title 21. State Retirement and Pension System

### Subtitle 1. Administration

#### Section 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 Sec. 21-312(e) of this title.

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Md. Code Ann., State Pers. & Pens. (as displayed at mgaleg.maryland.gov, October 16, 2026)