Employment Security Manual

APPENDIX E

FIELD AUDITS

EMPLOYMENT SECURITY MANUAL

FIELD AUDITS

Part V
3670-3693

EMPLOYMENT SECURITY MANUAL
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Contents (4)

FIELD SERVICE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3600- 3699

Field Audit Function

3670- 3693

Objectives of Field Audit Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3670
Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3671
Scope of Audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3675
Subject Employer Audit Penetration . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3677
Selection of Employers for Audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3679
Large Employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3681
Field Audit Manual. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3683
Contents of an Audit Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3687
Control of Field Audit Assignments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3689
Review of Audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3691
Field Audit Program Evaluation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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THE FIELD AUDIT FUNCTION
3670

Objectives of a Field Audit Program. A comprehensive field audit program is
vital to the administration of a State unemployment compensation (UC) system.
A well-planned and cost effective field audit program, executed in coordination
with central office activities and other unemployment insurance field
undertakings, is an efficient means of ensuring compliance with State UC law and
timely collection of taxes on an equitable basis.

3671

Definitions.
Audit, Field. A field audit, as the term is used herein, is a systematic
examination of an employer's books and records, using generally accepted
auditing standards and procedures, covering a specified period of time during
which the employer is liable for reporting under the law, or is found to be liable as
a result of the audit. An effective audit will accomplish the following:
A.

Determine the taxable amounts of payments made by an employer for
personal services and the contributions paid or payable on such amounts;

B.

Reconcile audit findings with amounts the employer has reported to the
State agency, if any;

C.

Determine interest and/or penalties due under the State UC law;

D.

Determine, if necessary, the employer's financial ability to meet UC tax
obligations; and

E.

Provide a cost-effective method of promoting employers understanding of
employer rights and responsibilities under State UC law.

In addition, an audit as defined must include the following minimum
requirements:
1.

An opening interview;

2.

Cover a minimum four calendar quarters (except as noted in
section 3675);
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3.

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Verify the business entity as a sole proprietor, partnership,
corporation, joint venture, or other;

4.

Document records examined and evidence obtained in tests used to
verify payroll procedure, accuracy, and completeness;

5.

Document records available and examined and the evidence
obtained in the search for misclassified workers and payments;

6.

Conclude with a closeout conference with the employer or a
designated representative. If closure is not possible, explain in the
report; and

7.

Include a written report stating the auditor's final determination and
all facts contributing to or supporting that determination.

Change Audit. An audit resulting in the discovery of wages or taxes not
previously reported or reported incorrectly by the employer.
Conclusion. An expression in the audit report of the auditor's opinion regarding
the employer's compliance with State UC law.
Employer/Designated Representative. The owner,
general partner,
corporation officer, any employee or other individual with authorization to
access
and make available all employment records.
Evidence. The data and information an auditor
obtains during an audit that

have a bearing on
findings and support conclusions and

determinations.

Field Audit. See Audit, Field.
Findings. A logical pulling together of information to arrive at conclusions
about matters which were analyzed or evaluated (e.g., a response to a test of
transactions). Findings will be the basis for the auditor's conclusion(s).
Large Employer. An employer reporting wages paid to 100 or more individuals
during the current or preceding calendar year or an employer reporting at least one

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million dollars ($1,000,000) in taxable payroll for the calendar year preceding the
first quarter being audited.
Reconciliation. Comparing two or more items and identifying and resolving any
differences.
Source Document. A record of initial activity or transaction. Examples of
source documents include time cards, canceled checks/stubs, cash vouchers,
purchase/sales records.
Test of Transaction. A procedure used by an auditor to test the reliability of
internal processes and/or
evidence supporting findings and conclusions affecting employer compliance with
State UC law, regulations and policy. Included are tests to authenticate payroll
systems from source documents to accounting records, and through to employer
contribution reports.
Tolerance. A schedule of monetary deviation from a standard established by the
State for auditor guidance in determining the need and scope of an extension.
Tolerance definitions may be based on a percentage of taxable payroll or
contributions. Variances may be allowed for size of payroll and/or tax rate.
Work Paper. Any document prepared or obtained by the auditor in the
performance of an audit. Included in work papers are analyses, transcriptions,
letters, memos, and confirmation results related to compliance with State UC
laws. Work papers serve as the basis of the work performed, and support the
auditor's conclusion. Upon review of work paper(s), a reviewer can determine the
quality of work performed.

3675

Scope of Audits. The scope of an audit is the number of quarters examined
(normally four), for which all required audit functions were performed. Auditors
must follow State
guidelines for adjusting quarters preceding or following the selected audit sample
quarters. Adjustments to quarters outside the original sample are counted as
audited quarters only if all required audit functions are performed and reported.

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Audit Period. Audits must cover a minimum of four (4) consecutive quarters of
liability, except for:
A.

Out of business employers who operated less than four quarters but were
liable for at least one quarter; or

B. Audits that disclose employees who have been misclassified as independent
contractors. Audits conducted under this exclusion must cover all
completed quarters of the calendar year or years in which the
misclassification occurred.
Independent contractors, as used in the preceding paragraph, refer only to those
workers who are reclassified from alleged independent contractors to employees
by an auditor during an audit of the employer’s records. If the auditor’s
determination of employment is reversed, as a result of an appeal, the audit will
still count as a completed audit and no effort to adjust reported audit statistics
containing the erroneous information will be made.
It is not necessary for each audit to cover the entire period of liability, the entire
period since the last audit, or the statute of limitations.
Extending the Audit. If a sample of quarters audited produces amounts over the
tolerances established by the State, the audit should be expanded as necessary to
account for all payments for personal services. If the auditor elects to disregard
the tolerance, the decision should be explained in the audit report. In any case, the
audit should not be extended beyond the statute of limitations, or the period
covered by a prior audit unless State UC law provides otherwise.
Finality. If a money deficiency is established during an audit, the auditor should
initiate collection procedures. Collection at time of audit is desirable.
3677

Subject Employer Audit Penetration. The number of audits to be conducted
each calendar year (CY) represents two (2) percent of contributory employers at
the end of the immediately preceding September.
Reimbursable and governmental entities Should be

excluded from the universe of employers to be audited. For example, the audit

count for CY 1999 will be two (2) percent of the number of contributory

employers as of September 30, 1998.

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Selection of Employers for Audit. States are encouraged to maintain audit
selection criteria that include indices that reflect potential noncompliance such as
high employee turnover, sudden growth or
Decrease in employment, type of industry, location (geography) of employers,
prior reporting history, results of prior audits and adjudicated determinations.
To ensure that all employers are included in the audit selection process, States are
encouraged to randomly select 10% or more audit assignments from the total
universe of contributory employers.

3681

Large Employers. To assure inclusion of large employers in the audit program,
one (1) percent of total audits required to meet the audit penetration rate must be
large employers. All States must include at least one large employer in their
annual audit program. A large employer is defined as an employer reporting
wages paid to one hundred (100) or more individuals during the current or
preceding calendar year or an employer reporting at least one million dollars
($1,000,000) in taxable payroll for the calendar year preceding the first quarter
being audited. Either definition may be used in selecting large employers as long
as each large employer audit can be identified and verified by number of
employees or size of payroll.

3683

Field Audit Manual. To effectively administer its field audit program, each State
must maintain a current
Manual of Field Audit Procedures. The manual should cover the following
procedures:
A.

Assignment preparation;

B.

Setting up audit appointments;

C.

Pre-audit discussion with the employer or a designated representative;

D.

Steps in conducting the audit;

E.

Closeout discussion with the employer or the employer's authorized
representative, and

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EMPLOYMENT SECURITY MANUAL
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F.
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Instructions for preparing the field audit report.

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Contents of an Audit Report. A completed change and no-change audit will be
documented by a written record which contains work papers presenting evidence
and supporting findings and conclusions. The audit findings will be explained
and be in accordance with the specific requirements of State law, administrative
rules and procedures. All audit reports should contain sufficient information to
show:
A.

The name and title of the individual with whom the purpose of the audit
was discussed prior to the audit. When an employer designates a
representative, the name and title of the authorizing employer and the
designated representative must be recorded;

B.

How existence of the business was verified;

C.

How ownership was verified;

D.

What payroll record tests were performed and what evidence was gathered
to verify the accuracy and completeness of payroll, including, but not
limited to:
1.
Verification of payroll posting system;
2.
Reconciliation of total payroll to total wages;
3.
Computation of total taxable payroll; and
4.
Reconciliation of verified total taxable payroll to reported total
taxable wages;

E.

What other employer records were available and examined and what
evidence was gathered to search for misclassified workers and hidden
wages, including, but not limited to:
1.
2.
3.
4.

F.

Contract labor records;
Cash disbursements;
General ledger/chart of accounts; and
Miscellaneous account reports and records;

The reason for the number of quarters audited (if more or less than four
quarters);

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Part V
3000-3999

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G.

Name, title, and telephone number of the
closeout meeting was held;

individual with whom a

H.

That all monies due were collected and, if not, an explanation provided;
and

I.

That all necessary adjustment forms were completed with the audit.

Control of Field Audit Assignments. The central or district office should
maintain a numeric control file of field audit assignments. The control file should
be automated to the extent possible, show the date issued, the tax office or
individual to whom assigned and the date completed. The control file should be
monitored to insure audit assignments are completed timely.
Selection of Audit Assignments. Routinely selected audits, which are not
converted from investigative types of assignments, should:
A.

Generally, not be left to the discretion of the individual auditor;

B.

Be made from either the district tax office or central office; and

C.

Be an automated system capable of selecting accounts for audit on a
periodic basis, assigning the audits to local offices and/or auditors, and
interfacing with system files to assure production of current and accurate
management reports.

Converted Audits. Auditors conducting investigations resulting from status,
delinquency control, benefit wage verification or other non-audit assignments,
may determine that an audit is essential to resolve difficult issues. Under these
conditions it is acceptable for auditors to convert assignments into audits.
However, these audits must follow guidelines set out in section 3771, defining a
field audit and section 3675 defining the scope of audits.
Explanation for the decision to convert an assignment into an audit should be
included in both the audit report and, if appropriate under State procedures, the
report submitted to complete the non-audit assignment.
3691

Review of Audits. Each State must have a systematic, ongoing audit review
program in place to assure credibility of audit results and the quality of the audit
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program. The review methodology and the number or percent of audits reviewed
should be contingent upon audit quality. A properly executed review of
completed audits will answer the following questions:
A.

Was the purpose of the audit discussed with the
employer or a designated representative prior to the audit? (If a designated
representative, the
name and title of the authorizing employer and the
designated representative must be recorded.)

B.

Was existence of the business verified?

C.

Was ownership verified?

D.

Were tests of payroll records performed and was evidence gathered to
verify the accuracy and completeness of payroll, including, but not
limited to:
1.
2.
3.
4.

E.

Verification of payroll posting system;
Reconciliation of total payroll to total wages;
Computation of total taxable payroll; and
Reconciliation of verified taxable to reported total taxable wages?

Were all available employer records identified and examined and was
evidence gathered to search for misclassified workers and hidden wages,
including, but not limited to:
1.
2.
3.
4.

Contract labor;
Cash disbursements;
General ledger/chart of accounts;
Miscellaneous account reports and records?

F.

Was a reason given for the number of quarters audited?

G.

Was the closeout meeting held with the employer or a designated
representative? (When the employer designates a representative the name
and title of the employer and the designated representative’s name, title
and telephone number must be recorded.)

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Were necessary adjustment forms completed with the audit?

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I.

Were all monies due collected and, if not, was an explanation provided?

In addition, at the Tax Administrator's direction, a statewide sampling of
completed audits should be reviewed periodically at the central office level to
ensure uniform quality of field procedures and staff performance throughout the
State.
Periodic evaluation of the State's audit program is essential to identify weaknesses
and problems. Quality work is materially affected by agency policy and
procedures which produce the audit. Defects in policy and procedures may be a
cause of poor auditor performance and need to be identified and corrective action
taken.
3693

Field Audit Program Evaluation. A management information system should be
designed to provide management with information to monitor and evaluate the
field audit program.
A.

B.

Data Collection. The data collection from
completed audits should include:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.

Number of audits completed;
Number of large employers audited. (See section 3671)
Number of audits which were change audits;
Number of calendar quarters audited;
Hours spent (excluding travel) auditing;
Gross payroll audited;
Under-reported total wages found;
Under-reported taxable wages found;
Over-reported total wages found;
Over-reported taxable wages found;
Under-reported contributions;

12.
13.

Over-reported contributions; and
Number of alleged independent contractors
reclassified as employees.

Data Analysis. The data should be analyzed by computer operations, if
possible, to produce the following:
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1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.

C.

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Percentage of change audits;
Percentage of large employers audited to total audits;
Average number of quarters audited per audit;
Average time (hours) per audit (exclusive of travel);
Average amount of gross payroll audited;
Average amount of under-reported total wages discovered per
audit;
Average amount of over-reported total wages discovered per audit;
Average total wages discovered (under- reported plus overreported) per audit;
Average amount of under-reported contributions per audit;
Average amount of over-reported contributions per audit;
Average amount of contributions discrepancy (under-reported
plus over-reported per audit); and
Total of alleged independent contractors that were reclassified as
employees.

Data Uses.
States are encouraged to collect and utilize audit data to evaluate
individual and/or overall audit performance. Effective analysis of audit
results assures the most productive utilization of resources. Data elements
used to measure the success of completed audits should include; the
percent of change (total wage adjustments divided by total wages audited),
additional wages discovered, unpaid taxes discovered, and alleged
independent contractors reclassified as employees. In addition to the
above, States should also consider the employer’s size, industry code and
location in the selection of audits. Analysis of past audit program results
should be a prominent factor in the ongoing selection of employers for
audit.

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AUDIT REPORT EXAMPLE

AUDIT REPORT

Audit Control Number:_____________
Date Assigned: ____/____/____
Date Conducted: _____/_____/_____
Date Completed: _____/_____/_____
Employer Name: ________________________
Employer Account Number: ___________________
Business Name: ________________________ Related Accounts:_____________________________
FEIN Number:
______________________________
Business Address: ______________________Mailing Address: ______________________________
_______________________________________ ______________________________________________
_______________________________________ ______________________________________________
Business Phone Number:
Business Location(s) (Attach list):

PRE-AUDIT DISCUSSION HELD

9 In Person 9 Telephone9 Audit Letter

Employer Notified of Audit

9 Employer 9 Representative *

Discussion Held

Title____________________________________________________
Name_____________________________
* Representative Authorized By:
Name_____________________________
Title____________________________________________________

BUSINESS EXISTENCE VERIFIED
(Check all that apply)

9
9
9

9

Physical Observation

9

Ownership Agreements

9

Telephone Listings

Business Licenses

9

Tax Reports/Payments

Auditor's Personal Knowledge

Other (describe) ___________________________________________________________________________________

BUSINESS OWNERSHIP VERIFIED
Designate Legal Entity:

9
9

9
9

Sole Proprietor
Partnership

9
9

Corporation
S Corporation

Non-Profit
Other (describe) _____________________________

How Verified (Check all that apply)

9
9

!

9

9
9
Articles of Incorporation
9 Secretary of State
Partnership Agreements
Business License

Income Tax Returns:

9

1040

9

1120

9

1120S

9

1065

9

Corporate Charter

Schedule C

Other (describe) ___________________________________________________________________________________

EMPLOYER'S PAYROLL RECORDS EXAMINED
(Worksheet I)
The following actions must be performed to verify and reconcile the accuracy and completeness of
the employer's payroll. Each action must be documented with evidence to support the
conclusions drawn.
a. Verification of the Payroll Posting System
b. Reconciliation of Total Payroll to Total Wages
c. Computation of Total Taxable Payrolld. Reconciliation of Total Taxable Payroll

MISCLASSIFIED WORKERS AND HIDDEN WAGES EXAMINED
(Worksheet II)
Summarize the audit trail and search for hidden, unreported non-cash wages and contract labor
by indicating the records examined for 1, 2, 3, 4. (SD) = Source Document
(Check all that apply)

(1) Record of Contract Labor
(4) Misc. Reports and Accounts

____ 1099 Misc
____ Income Tax Returns

____ 1096 Summaries
____ Minute Books
____ Master Vendor Files
____ P & L Statement
(2) Cash Disbursements
____ Balance Sheet
____ Cash Disbursements Journal (SD)
____ Other State's Reports
____ Petty Cash Journal (SD)
____ Federal Adjustment Reports
____ Checks (Canceled & Stubs) (SD)
(3) Ledgers and Journals
____ Detailed General Ledger (SD)
____ Chart of Accounts
Results/Findings (Use columns in Worksheet II to describe outcome).

9
9
9

No Suspicion of Misclassified Workers and/or Hidden Wages. (Columns a & g)
Wages Suspected, not found to be wages. (Columns a, c, & g)
Wages Found. (Columns a through g)

SCOPE OF THE AUDIT
Number of Quarters Audited ______ (If other than 4, explain)
___________________________________________________________________________________________________

POST-AUDIT DISCUSSION HELD

9 Employer9 Representative

Name __________________________________________________________

Title _____________________________
Phone No. ______________________________________________________

COLLECTION AND ADJUSTMENT ACTIONS TAKEN
Additional Tax Due (Yes/No) If
_____
yes, Amount Collected ______________
If collected less than balance due, explain. ______________________________________________________________
Adjustments Made (Yes/No) If
_____
no, explain _______________________________________________________
44444444444444444444444444444444444444444444444444444

Auditor: __________________________________________________________________________
Date: _____/_____/_____
Reviewed By:_____________________________________________________________________
Date: _____/_____/_____

AUDITOR'S REPORTAudit Control Number:_____________
Account No.

DBA

Auditor

Provide a narrative of the Audit Procedures Used which includes identification and resolution of audit
findings and adjustments made. (Attach all appropriate documents).

Supervisor Signature

Date

Auditor Signature

Date

Instructions For Worksheet I: Employer's Payroll Record Tests
a. Verification of payroll posting system.

Column a contains a SUMMARY of the gross payroll of all the individual gross wages or at leas
employee's wages on an annual or quarterly basis from a source document.

Examples of source documents include but are not limited to check stubs, cash disbursements
register.

Documentation for each individual traced, must contain the record examined, name, SSN, amo
dates of payments, and total wages. (Documentation may be in the form of an annotated calcu
copies of documents, work papers.)

b. Reconciliation of total payroll to total wages.

Column b contains a SUMMARY of the gross payroll of all the individual gross wages derived f
record reconciled on an annual or quarterly basis to the UI contribution report and the State's re

Payroll records could be in the form of W-2s, payroll summaries, individual earnings records, p
or ledgers. If discrepancies are identified which cannot be explained, the auditor will perform a
analysis.

Documentation for the reconciliation must include identity of the payroll record examined, calcu
payroll, and an explanation of variances/differences.

c. Computation of total taxable payroll.

Column c contains a SUMMARY of the total taxable payroll of all the individual taxable wages o
or annual basis.

Documentation must include the identity of the payroll record used in the calculation and also r
calculations to verify the total taxable payroll.

d. Reconciliation of total taxable payroll to total reported taxable wag

Column d contains a SUMMARY of the total taxable payroll of all the individual taxable wages
payroll record reconciled on an annual or quarterly basis to the UI contribution report and the S

Documentation for the reconciliation, must contain summary calculations and an explanation o
discrepancies. If discrepancies are identified which cannot be explained, the auditor must perf
quarterly analysis.

Audit Control Number:___________________
WORKSHEET I: EMPLOYER'S PAYROLL RECORD TESTS

Date:

Account Number

Auditor

DBA

a. VERIFICATION OF THE
PAYROLL POSTING SYSTEM

b. RECONCILIATION OF TOTAL
PAYROLL TO TOTAL WAGES

c. COMPUTATION OF TOTAL
TAXABLE PAYROLL

(Gross Wages)

(Gross Wages)

(Taxable Wages)

QTR or YEAR

SOURCE
DOCUMENT

QTR or YEAR

PAYROLLRECORDS
USED

QTR or YEAR

PAYROLL RECORDS
USED

d. RECONCILIATION OF TOTAL
TAXABLE PAYROLL TO TOTAL
REPORTED TAXABLE WAGES
(Taxable Wages)

Total

Total

Total of c above

Total from Qtrly UI Report(s)

Total from Qtrly UI Report(s)

Total from Qtrly UI Report(s)

Total from State's Records

Total from State's Records

Total from State's Records

Explain Differences

Instructions For Worksheet II: Misclassified Workers and Hidden Wages

a. Records Examined

Column a describes the documents that were reviewed to verify the existence of misclassified w
hidden wages.

There are, at a minimum, four categories of employer records that must be examined. Each sh
considered as a separate source of potential information. These records include but are not lim
(1) Record of Contract Labor: 1099 Misc, 1096 Summaries, and Master Vendor files.

(2) Cash Disbursements: Cash Disbursements Journal, Petty Cash Journal,and Checks (Can
& Stubs).
(3) Ledgers and Journals: Detailed General Ledger, Chart of Accounts

(4) Misc. Reports and Accounts: Income tax Returns, Minute Books, P & L Statement, Bala
Sheet, Other State's Reports, and Federal Adjustment Reports.

At a minimum, one type of record should be examined within each of the four categories. The
prepared file should document which records were examined from within each of the four cate
documentation must present the evidence discovered in the review.
If no records are examined for a category, the reason must be documented.

b. Quarter
Column b describes time frame that was reviewed.

c. Labor Category & Number or Name of Individual(s)
Column c is a SUMMARY of all labor categories and the number or name of individuals found.

d. * - Indicator
An asterisk (*) in Column d indicates the existence of Additional Workers or Wages.

e. Social Security Number
Column e includes the Social Security Number of the individual that was discovered.

f. Amounts Paid
Column f includes the payments discovered during the audit.

g. Findings/Conclusions

Column g includes the findings and conclusions of the audit. Findings are facts that were unco
the audit which justify the conclusions. Conclusions are the auditor's opinions of the employe
with the State's UI Laws.

Audit Control Number:_____________
WORKSHEET II: MISCLASSIFIED WORKERS AND HIDDEN WAGES

Date

Account Number

DBA

Audit Period
Auditor

a.
RECORDS
EXAMINED

c. LABOR
CATEGORY &
NUMBER OR NAME
OF
INDIVIDUAL

b.
QTR

d. *

e. SOCIAL
SECURITY
NUMBER

f.
AMOUNTS
PAID

* Indicates Existence of Additional Workers or Wages
** Record Total Amount of Additional Workers or Wages Found

g. FINDINGS /
CONCLUSION
**