Chapter 1: Introduction

The primary objective of the Field Audit Program is to promote and verify employer compliance with state laws, regulations, and policies. A comprehensive program of field audits, along with employer status, collection and field investigations by Field Accounts Examiners is vital to a balanced tax program. It is necessary for proper and efficient administration of the Texas Unemployment Compensation Act.

The major objectives of a field audit program are:

1. To insure compliance with taxing provisions of the Law by:
   1. Establishing the correct amount of taxes due.
   2. Obtaining proper tax and wage reports in accordance with the Law.
   3. Obtaining compliance by employers in maintaining books and records as required by the Law.
   4. Assuring that registered employers are conducting bona fide businesses.
   5. Determining the correct ownership of a business.
   6. Analyzing the financial status of delinquent employers for collection action purposes.
   7. Assuring that the liability date and the date of first wages paid are properly established.
      
      
2. To foster understanding by employers of the Law by:
   1. Explaining their obligations and the legal requirements under the taxing provisions.
   2. Explaining their obligations and the legal requirements under agency rules.
   3. Explaining the availability of the various services offered by the Texas Workforce Commission.
      
      
3. To maintain good agency-employer relationships through the dissemination of information pertaining to the programs of the Texas Workforce Commission.