• Self Audit Home
• What to expect
• What you will need
• Instructions
• Step 1 Eligibility
• Step 2 Reporting
• Questionnaire

• Step 1 Eligibility
  • A) Verifying employees who are eligible for membership
    • 1 Compile a list
    • 2 Use the appropriate tools
    • 3 Determine if any employees are independent contractors
    • 4 Determine if any employees are retirees
    • 5 Determine if any employees are substitutes
  • B) Determining employees who are not eligible for membership
    • 1 Compile a list
• Step 2 Reporting
  • A) General Reporting
    • 1 Select your test sample
    • 2 Complete a worksheet
    • 3 Verify reportable compensation for your retirement plan
    • 4 Identify lump sum payments
    • 5 Identify excess compensation
    • 6 Verify correct reporting of cash outs for active employees
    • 7 Verify correct reporting of cash outs for retiring employees
    • 8 Research discrepancies and make corrections
  • B) Reporting Retirees Returning To Work
    • 1 Verify that retirees returning to work are reported correctly
    • 2 Frequently asked questions about retirees returning to work
  • C) Reporting Substitutes
    • 1 Verify correct reporting of substitutes
    • 2 Substitutes in school districts or educational service districts
    • 3 Retirees working as substitutes

Records and Information You'll Need

To properly conduct a self-audit you need access to the following copies:

• The Personnel List for the year audited. The list should include all employees, reported or not. For each employee, list their cumulative hours worked and cumulative earnings, or something similar such as:
  • Year-to-date report for the entire year
  • W-2 Report, 1099s
  • Personnel Information Report
• Bargaining Agreements for all job classifications
• The Employer’s Handbook
• The salary schedule for the year audited

You may also need access to the following:

• Payroll registers and timesheets for the audit period
• Cumulative Earnings Report (if available)
• Employment Contracts, Personal Service Contracts, or lease agreements
• DRS Transmittal reports
• Payroll and personnel files for retirees and current employees