The superintendent of public instruction shall review the subrecipient's letter of nonconcurrence and such review shall be limited to proof of one or more of the following:

(1) Error or omission by the auditor;

(2) Application of inappropriate methodology by the auditor;

(3) Noncompliance with generally accepted auditing standards by the auditor;

(4) Incorrect interpretation or application by the auditor of federal law or rules and regulations.