An employer may only rescind an offer if they can determinate a reasonable relationship between the job and the need to deny based on a criminal record. Second step: Validate with the employer that the offer has been formally withdrawn.Officers' Merit System. Be polite, don't make up reasons. Just tell them you regret to inform them that you can't take the position. Only if you sign a contract, an offer letter and acceptance can be broken at any time. This Staff Policy Manual ("SPM") contains employee policies ("policies") of the Maricopa.