Section 46118 of the District of Columbia Unemployment Compensation Law authorizes DOES to audit the records of DC employers. Each year DOES tries to audit a random sample of up to 2 percent of our contributory employers as recommended by the US Department of Labor.
The primary objectives of the tax audit program are to:
- Insure compliance with the taxing provisions of the District of Columbia Unemployment Compensation Law;
- Foster understanding by employers of the unemployment compensation law;
- Maintain good agencyemployer relationships through dissemination of information pertaining to the overall employment security program.
A field auditor reviews an employer's acknowledged payroll and searches records for misclassified wages. The records reviewed and searched may include:
- All cancelled checks
- Time cards
- Cash vouchers
- Cash disbursement journal
- General ledgers
- Individual earnings records
- Check register
- Payroll journal
- DOES tax reports
- IRS Form 940
- W3 and W2s
- IRS Forms 1099, 1096 and master vendor files
- Petty cash
- Chart of accounts
- Profit and loss statement
- Corporate minutes
- Federal tax returns (1040, 1120, 1120S, etc.)
- Any other records which may reflect services
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