A blank copy of the audit letter and the pre-audit questionnaire are located in the Appendix of this manual.

A computer generated audit letter package should be sent to the employer notifying them that their account has been selected for audit. The notice consists of an audit letter and pre-audit questionnaire, and is requested through the SL - Select Audit Letters screen. Before requesting that the pre-audit package be printed and mailed to the employer, it is suggested that the TDO and FTJ screens be reviewed for previous audit letters and other audit assignments.

If the employer fails to receive the audit letter and pre-audit questionnaire, the Accounts Examiner may request a second letter be sent to the employer via the SL - Select Audit Letters screen. Explain in the Comments section of the C-51 Field Audit Report why two audit letters were sent.

The C-102 - Pre-Audit Questionnaire should be included in the audit workpapers if returned by the employer, or if the Auditor prepares one while talking with the employer. The employer may also provide the pre-audit questionnaire information on another form.

Questions on the C-102 that have a "Yes" answer, require a comment in the audit work papers about whether the item was correctly reported by the employer. The comment regarding the "Yes" answer may be on the C-102 near the answer, on Schedule 3 where the record of payment investigations is listed, or in the Comment section of the C-51. If a C-102 question is marked “No” by the employer/representative, but the auditor determines the question should have been marked “Yes” document your findings on the audit workpapers, do not change the C-102.