QUESTION 1: Field audit computed measures
indicator 1 - Total Wage Change has as a numerator
(total wages underreported + total wages overreported).
Should the total underreported wages and total
overreported wages for each audit performed be
netted and used for this RQC computed measure?
ANSWER: No. The total underreported wages
and overreported wages should be reported separately.
The ideal method is to record the total underreported
and overreported wages for each calendar quarter. Never net
the two and report the difference.
Example: First quarter of 1993 has $5,000 under
and $1,000 overreported, not $4000 underreported
which is the difference of the two findings. Total
wage change equals $6000.
May 1994
QUESTION 2: N/A to Texas audit procedures.
QUESTION 3: N/A to Texas audit procedures.
