Reporting - Step 2

Before you start the reporting portion of the Employer Self-Audit Program, make sure you have the position and personnel list you created earlier.

Selecting an audit sample

Using your Position and Personnel List, you need to identify all the employees you report to DRS. The sample size you select should be based on the number of employees your organization reports.

# Employees Reported Sample Size
1 - 100 Minimum of 20 reported employees
101 or more 20% - 25% of reported employees

Before selecting your audit sample, you need to:

When you select your audit sample, include employees with different retirement plans and conditions. For example: select at least one employee from the following categories, if applicable:

School districts should include the following, if applicable:

Verifying reportable compensation

Now that you have your audit sample, you can verify you have reported:

When verifying reportable compensation, keep in mind the following common issues:

Select a system:

Select a system to verify you are correctly reporting information to DRS.



Self Audit