The purpose of this chapter is to give instruction and guidance
for completing audit forms and schedules required to be part of the audit work
papers.
A signed C-51 Field Audit Report and properly prepared audit work papers
are required for each completed audit. The C-51 must be signed by the Auditor
who performed the audit. In addition, the Agency's records must also reflect
that the Auditor who signed the C-51 also conducted the audit. For example,
Auditor X performed an audit, Auditor X must sign Form C-51, and the Agency's
mainframe system must indicate that Auditor X was the individual who performed
the audit.
The C-51 and audit work papers will include data to support the Auditor's findings
and will conform to the requirements of the TWC Tax Department and the Tax Performance
System (TPS) of the Department of Labor. The audit report must provide sufficient
information to:
1. Advise TWC about the degree of employer compliance.
2. Support the audit conclusions, and explain all exceptions.
3. Advise the Commission of potential complaints or problems.
4. Clarify and reinforce the Auditor's judgment and decisions.
4.1 - Audits Performed by New Hire Tax Employees
4.2 - Where to Find Audit Forms and Schedules
