Assignment. Upon receipt of an audit assignment, a field auditor shall send an audit notice letter to the employer advising that the employer is the subject of an audit by the field investigation and audit unit. The letter shall: State the authority for conducting the audit; Contain a list of records that the auditor will review in order to conduct the audit; and Request that the employer contact the auditor within 15 business days to arrange a convenient time to conduct the audit. Failure to Respond. If the employer fails to respond to the initial audit notice, the auditor shall send the employer a final audit notice requesting that the employer contact the auditor within 10 business days. The notice shall advise that if the employer fails to contact the auditor within 10 business days, a subpoena duces tecum may be issued compelling production of records. After the audit has been scheduled, the auditor may do any or all of the following: Require a meeting with the employer or the employer's designated representative; Interview the workers in question; or Request additional information or documentation from the employer. Upon completion of the audit, if the auditor determines that no adjustment is necessary, a letter shall be sent to the employer advising the employer that no violation of the Maryland Unemployment Insurance Law was found for the audit period. Adjustments Needed. If, after completing the audit, the auditor finds that adjustments to the employer's account are warranted, the auditor shall notify the employer of the audit findings and the adjustments to be made to the account. The Preliminary Audit Findings letter shall state the basis for the audit findings, based on information the auditor has received.