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