Audit System Manual graphic

[ Audit System Manual- TOC ] [ Ch 1 - Introduction ] [ Ch 2 - Preparing for an Audit ] [ Ch 3 - Conducting the Audit ] [ Ch 4 - Completing the Audit Forms and Schedules ] [ Ch 5 - Audit System Screens ] [ Ch 6 - Miscellaneous ] [ Ch 7 - USDOL - Tax Performance System ] [ Ch 8 - Computer Fundamentals & Hardware ] [ Appendix ]

Appendix


comments to: Tax Department

A.   Tax Audit - Documents

[ A.1   -  C-51 Field Audit Report ] [A.2   -  C-51B - Field Audit Report (Continuation) ] [ A.3   -  Schedule 1 ] [ A.4   -  Schedule 1 - Summary ] [ A.5   -  Schedule 2 ] [ A.6   -  Schedule 3 ] [ A.7   -  C-5 Adjustment Report ] [ A.8   -  C-7 Adjustment Report ] [ A.9   -  Detail Audit Summary ] [ A.10 -  C-1AM Amended Status Report ] [ A.11 -  C-102 Pre-Audit Questionnaire ] [ A.12 -  Individual Detail Information ] [ A.13 -  Audit Notification Letter ] [ A.14 -  Audit Notification Letter - Alternate Address ] [ A.15 -  Audit Notification Letter - No Adjustments Attached ] [ A.16 -  Audit Notification Letter - Adjustment Attached ] [ A.17 -  C-87 - Post Audit Response Letter ]

A.1   C-51 Field Audit Report

Field Audit Report
Field Audit Report

A.2    C-51B - Field Audit Report (Continuation)

Field Audit Report (Continuation)

A.3   Schedule 1

Schedule 1

A.4   Schedule 1 - Summary

Schedule 1 Summary

A.5   Schedule 2

Schedule 2

A.6   Schedule 3

Schedule 3

A.7   C-5 Adjustment Report

C-5 Adjustment Report

A.8   C-7 Wage Adjustment Report

C-7 Adjustment Report

A.9   Detail Audit Summary

Detail Audit Summary

A.10   C-1AM Amended Status Report  

C-1AM Amended Status Report

C-1AM Amended Status Report

C-1AM Amended Status Report

A.11   C-102 Pre-Audit Questionnaire

C-102 Pre-Audit Questionnaire

C-102 Pre-Audit Questionnaire(Continued)

A.12   Individual Detail Information

Individual Detail Information

A.13   Audit Notification Letter

TEXAS WORKFORCE COMMISSION
TAX DEPARTMENT

 

 

Dear Employer:

Under the provisions of the TEXAS UNEMPLOYMENT COMPENSATION ACT, the TEXAS WORKFORCE COMMISSION is responsible for auditing the records of employers to insure the proper reporting of wages and taxes for employment purposes.

Your account has been scheduled for an audit. The audit will be conducted at your place of business:

on at

In order to facilitate the audit and to cause you as little inconvenience as possible, please complete the enclosed questionnaire and return it within five (5) days to the address which appears at the top of this letter.

Please have your records available for the period of time:

from to

The records we generally review are:

  • Individual Payroll Information
  • General Ledgers, Chart of Accounts, and Disbursement Journals
  • All Cancelled Checks and Check Stubs
  • Payroll Journals and Time Cards
  • 940, 941's and TWC Quarterly Reports
  • Current Ownership (Schedule C, form 1065, 1120, or 1120S)
  • Profit and Loss Statements
  • W-3 and W-2’s
  • 1096 and 1099's
  • Master Vendor Files
  • Corporate Charter and Minutes

If this appointment is inconvenient, please call at once for an alternate date.

Thank you for your cooperation.





Enclosure Equal Employment Opportunity Employer

 

A.14   Audit Notification Letter - Alternate Address

TEXAS WORKFORCE COMMISSION
TAX DEPARTMENT

 

  

Dear Employer:

Under the provisions of the TEXAS UNEMPLOYMENT COMPENSATION ACT, the TEXAS WORKFORCE COMMISSION is responsible for auditing the records of employers to insure the proper reporting of wages and taxes for employment purposes.

Your account has been scheduled for an audit. The audit will be conducted at:

on
at

In order to facilitate the audit and to cause you as little inconvenience as possible, please complete the enclosed questionnaire and return it within five (5) days to the address which appears at the top of this letter.

Please have your records available for the period of time:

from to

The records we generally review are:

  • Individual Payroll Information
  • General Ledgers, Chart of Accounts, and Disbursement Journals
  • All Cancelled Checks and Check Stubs
  • Payroll Journals and Time Cards
  • 940, 941's and TWC Quarterly Reports
  • Current Ownership (Schedule C, form 1065, 1120, or 1120S)
  • Profit and Loss Statements
  • W-3 and W-2’s
  • 1096 and 1099's
  • Master Vendor Files
  • Corporate Charter and Minutes

If this appointment is inconvenient, please call at once for an alternate date.

Thank you for your cooperation.

 

 

Enclosure Equal Employment Opportunity Employer

A.15   Audit Notification Letter - No Adjustments Attached

TEXAS WORKFORCE COMMISSION
TAX DEPARTMENT

 

 

Dear Employer:

Thank you for your assistance and cooperation in the recent audit of your records covering the period from _______________________ to _____________________________. The purpose of this letter is to provide you with documentation of the results of that audit, which were discussed with __________________________________ on _______________________ .

The audit revealed:

_____ a) No errors requiring adjustments to your account.
_____ b) Errors requiring adjustments to your account. Forms detailing and explaining the adjustments were previously provided to you or your designated representative.

If you disagree with the results of the audit, you may request a hearing under Commission Rule 13. The request must be written and specify the area of disagreement or the reason for the request. Please mail your request to me.

It is possible that subsequent contacts with you may be necessary to reexamine your records for the same period of time to verify individual wages for unemployment benefits purposes. If this should occur, your continued cooperation will be appreciated. It is my responsibility to assist you in understanding and complying with the unemployment tax law of Texas. Please call me whenever you have a question.

Thank you for your cooperation.

 

 

Equal Employment Opportunity Employer

A.16   Audit Notification Letter - Adjustments Attached

TEXAS WORKFORCE COMMISSION
TAX DEPARTMENT


Dear Employer:

Thank you for your assistance and cooperation in the recent audit of your records covering the period from _______________________ to ___________________________. The purpose of this letter is to provide you with documentation of the results of that audit, which were discussed with ______________________ on _____________________________.

The audit revealed errors requiring adjustments to your account. Forms detailing and explaining the adjustments are attached.

If you disagree with the results of the audit, you may request a hearing under Commission Rule 13. The request must be written and specify the area of disagreement or the reason for the request. Please mail your request to me.

It is possible that subsequent contacts with you may be necessary to reexamine your records for the same period of time to verify individual wages for unemployment benefits purposes. If this should occur, your continued cooperation will be appreciated. It is my responsibility to assist you in understanding and complying with the unemployment tax law of Texas. Please call me whenever you have a question.

Sincerely,

Equal Employment Opportunity Employer

A.17   C-87 - Post Audit Response Letter

U.S. DEPARTMENT OF LABOR
ATTN: TEXAS WORKFORCE COMMISSION
FIELD TAX DEPARTMENT
AUSTIN, TEXAS 78778


Dear Employer:

An auditor from the Texas Workforce Commission recently met with you or your designated representative and conducted an audit of your books and records.

In order to continue to provide Texas employers with the best possible service, we need your assistance.

Please complete the form below, tear it off at the perforation, and return it to the Texas Workforce Commission in the enclosed, postage paid envelope.

Thank you for your cooperation.

TEXAS WORKFORCE COMMISSION
TAX DEPARTMENT

 

 

TAX AREA ____ C-44 NUMBER _____ EMPLOYER ACCOUNT NUMBER __________

 

POST AUDIT RESPONSE

 

1. WAS THE AUDITOR COURTEOUS AND PROFESSIONAL?   YES ___ NO ___
             
2. WERE YOU GIVEN ADEQUATE PREPARATION TIME AND INFORMATION PRIOR TO THE AUDIT BEING CONDUCTED?   YES ___ NO ___
             
3. RESULTS DISCUSSED WITH YOU OR YOUR REPRESENTATIVE?   YES ___ NO ___

 

 

_______________________________________________
Signature (Company Representative)
 
_______________________________________________
Title

C-87 (0696)

Equal Employment Opportunity Employer



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Last Revision: May 06, 2011