Records Needed for a DRS Audit
In order to properly conduct an audit you will need to have copies of:
- Personnel information report
- W-2 report
- 1099 report
Personnel information report for the year audited should include:
- Employees reported or not reported
- Social Security Numbers
- Position or job titles
- Gross earnings
- Cumulative hours worked
You may also need to have access to the following:
- Payroll registers and time sheets for the audit period
- Copies of bargaining agreements and/or employer policies
- Employment contracts, personal service contracts, or lease contracts
- Copies of transmittals submitted to DRS
- Payroll/personnel files for current employees
- Payroll/personnel files for those employees who have retired three years prior to the audit date
- Classification and salary schedules, for the retirees identified above, which will need to cover the retiree's Average Final Compensation period
