If an auditor determines that adjustments to an employer's account are warranted, the auditor shall issue preliminary audit findings. If the employer disagrees with the preliminary audit findings, the employer may request a review determination within 30 days of the date of the preliminary audit letter. Upon receipt of a request for a review determination, a reviewer designated by the Secretary shall be assigned to conduct the review determination. The designated reviewer may: Review the audit work papers; Speak to the employer and designated representative; and Request any additional information the reviewer deems necessary. In addition, the employer may provide any documentation to the reviewer that the employer believes supports its position. If the employer fails to provide the additional information requested by the Reviewer within the timeframe established by the Reviewer, the Reviewer shall make a determination based on the available information. Upon completion of the review determination, the reviewer shall prepare a detailed written decision affirming or reversing the findings of the field auditor. The review determination shall: State in detail the facts upon which the reviewer relied in order to affirm or adjust the audit findings; and Advise the employer that if the employer disagrees with the review determination, the employer may file an appeal with the Board of Appeals in accordance with procedure and time periods set forth in the Maryland Unemployment Insurance Law. If an employer does not request a review determination within the 30-day period for requesting a review determination: The preliminary audit findings shall become final; and The employer shall be sent a notice of determination advising the employer that the employer may file an appeal with the Board of Appeals in accordance with procedure and time periods set forth in the Maryland Unemployment Insurance Law.