• 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

Employer Self Audit

The Employer Self-Audit Program gives you step-by-step instructions to conduct audits of your own retirement information and processes. As a Human Resource or Payroll professional, the program will help you identify and correct any problems you may find. Designed by the Employer Audit Unit at the Department of Retirement Systems (DRS), the Self-Audit Program offers you additional reassurance about the integrity of the information you submit to us.

The Employer Self-Audit Program will also provide you with valuable information and training. Once you have completed your own audit you will be able to provide constructive feedback about your experience with the program so we can make any necessary changes to the program.

The Employer Self-Audit Program will help to assist you to verify the following:

• All employees you report to DRS for service credit in a retirement system are eligible to participate;
• All employees who should be participating in the retirement systems are being reported;
• The compensation you report complies with state law and retirement system regulations, and;
• The reporting of compensation and hours for retiring employees is correct.

What to expect when DRS auditors come to perform an audit

Records and information you'll need for the self-audit