[ 15.3.1 - Tax Rate for Experience Rated Employers] [ 15.3.2 - Daily Tax Run Automated Reports ] [ 15.3.3 - Pending Accounts ] [ 15.3.4 - Rates Adjusted Because of NAICS Code Changes ] [ 15.3.5 - Rates Adjusted Due to Chargeback Adjustments ] [ 15.3.6 - Daily Tax Rate Exception List ] [ 15.3.7 - Collection Restricted Rate Changes ] [ 15.3.8 - Change of Contribution Rate Report ] [ 15.3.1.9 - Status Error List ] [ 15.3.1.10 - Accounts w/ Changes to First Wages Dates Only ]

The purpose is to ensure that all information received and processed was considered by the automated tax rate computation program and that the employer was timely notified of changes in their tax rates.

Tax rate computation program integrity is accomplished by reviewing and verifying all output produced. The Experience Rating Unit accounts examiner reviews and confirms computer tax rate calculations for new-accounts, reopen accounts, total transfers of compensation experience, voided total transfers, Voluntary Contributions, and status liability and taxable wage adjustments affecting an original tax rate computation. During the review, an accounts examiner uses many information screens.

An accounts examiner performs tax rate computation verifications as a quality control measure, and to make sure that the critical components of the automated Tax Rate Program are functioning as intended. All system problems are reported to Application Development & Maintenance (AD&M) for correction.

An Experience Rating Unit accounts examiner manually corrects any incorrect tax rates identified. After confirming the tax rate corrections, the accounts examiner releases the "Potential Rate Change" system stop (84) and notifies the employer, as appropriate.

One of the most important aspects of an Experience Rating Unit (Rates) accounts examiner's job involves knowing when employer is eligible for an experience rate and how to calculate that rate. It is virtually impossible to verify a tax rate without this knowledge.

[ 15.3.1.1 - Effective Tax Rate Components] [ 15.3.1.2 - General Rate ] [ 15.3.1.3 - Benefit Ratio ] [ 15.3.1.4 - Replenishment Ratio ] [ 15.3.1.5 - Deficit Rate ] [ 15.3.1.6 - Deficit Ratio ] [ 15.3.1.7 - Interest Tax Rate ] [ 15.3.1.8 - Smart Jobs Assessment ] [ 15.3.1.9 - Unemployment Obligation Assessment Rate ]

Section 204.041 of the TUCA allows for each employer whose account is chargeable with benefits throughout four or more consecutive calendar quarters for a tax rate computation based upon their employment history. The Tax Department refers to these employers as "experience-rated".

For most employers', annual experience rate computation is based on a three-year period. The three-year period begins on October 1 four years prior to the rate year and ends on September 30 of the prior year (i.e., 2003-tax rate - October 1, 1999 through September 30, 2002). The rate is computed using the chargebacks in the employer's account as well as the taxable wages reported on which the taxes due are timely paid.

"Timely paid" means all taxable wages on which the tax was paid before the end of the month in which the rate computation date occurs. For annual rates, the date is October 31. In addition, for interim rates, the date is the report due date for the last quarter included in the rate computation. All quarters prior to the rate computation quarter are used (i.e., for a 2-04 interim rate, 1-04 is the last quarter used. The taxable wages are those taxable wages on which taxes were paid by April 30, 2004).

The Effective Tax Rate is the sum of separate tax rates: the general rate, the replenishment tax, deficit tax rate, interest tax rate, SMART job assessment, and unemployment obligation assessment rate. A particular year's Effective Tax Rate may not include all of these rates.

The General Tax Rate is the product of the account's Benefit Ratio and the year's Replenishment Ratio (rounded up to the next tenth and may not exceed 6.00%).

The Benefit Ratio is the quotient of the account's chargebacks and taxed wages (rounded up to the next hundredth).

Section 204.045 of the TUCA provides for the computation of the Replenishment Ratio.

The ratio is the quotient of ½ benefits paid but not charged to any employer and one year's total taxable wages (rounded to the nearest hundredth).

Section 204.063 of the TUCA provides for the computation of the Deficit Rate.

The rate is the product of the Deficit Ratio and the prior year's Effective Tax Rate (rounded to the nearest hundredth and may not exceed 2.00%).

Section 204.064 of the TUCA provides for the computation of the Deficit Ratio.

The ratio is the quotient of the Trust Fund deficit on October 1 and from general and replenishment tax for previous year (rounded to the nearest hundredth).

Section 203.105 of the TUCA provides a separate tax on each employer eligible for an experience rate. The additional amount is for interest payment on advances from the federal trust fund and may not exceed a rate of two-tenths of one percent (0.20%).

TWC Rule 815.132 provides for the computation of the Interest Rate. The rate is the quotient of two hundred percent (200%) of the estimated interest due less the balance in the advanced trust fund and the estimated total taxable wages for 1st and 2nd quarters of the year in which the interest is due (rounded to the next hundredth).

It is the same for all employers eligible for an annual experience rate.

Section 204.121 of the TUCA provides for an Employment Training Investment Assessment (Smart Job Assessment). The percentage was 0.10% and was included in the 1995 through 2001 Effective Tax Rates.

It is the same for all employers eligible for an annual experience rate.

The Smart Job Assessment expired December 31, 2001.

[ 15.3.1.9.1 - Bond Obligation Assessment Rate ] [ 15.3.1.9.2 - Obligation Assessment Ratio ] [ 15.3.1.9.3 - Yield Margin ]

TWC Rule 815.132 provides for an Unemployment Obligation Assessment.

The Unemployment Obligation Assessment Rate is the sum of Bond Obligation Assessment Rate and Interest Tax Rate.

The Bond Obligation Assessment Rate is the product of the prior year rate, obligation assessment ratio, and Yield Margin percentage (rounded to the nearest hundredth).

TWC Rule 815.132 provides for the computation of the Obligation Assessment Ratio.

The ratio is the quotient of the sum of the total principle, interest, and administrative expenses on all outstanding bonds determine due during the next year and the amount of contributions under the general and replenishment tax rates for the four calendar quarters ending the preceding from employers entitled to an experience rate on the tax rate computation date.

TWC Rule 815.132 provides for the computation of the Yield Margin.

The percentage is determined by Commission resolution and may not exceed 200%.

[ 15.3.2.1 - Rate Activity List ] [ 15.3.2.2 - Rate Adjusted Because of Other Wage Adjustments ] [ 15.3.2.3 - Rates Adjusted Because of Decreasing C-5's ] [ 15.3.2.4 - Rates Adjusted Because of Status Change ]

The Data Processing Department produces four reports from the Daily Tax Run that are used ensure the integrity of the Automated Tax Rate Computation Program. They are:

· Rate Activity List
· Daily Tax Rate Exception List
· Collection Restricted Rate Changes
· Change of Contribution Rate.

A separate job runs which lists accounts with changes to the first wages date only. These accounts do not go through the re-rating process, so they do not appear on any of the other report. Occasionally, situations exist that dictate a rate change for an account on this list. The Experience Rating Unit accounts examiners correct these rates manually, as appropriate.

This report consists of a master activity list and separate lists broken down by account number series. The master list contains all accounts that re-rated in the previous night's Tax run. The unit supervisor maintains the master list.

An Experience Rating Unit accounts examiner distributes the other reports to the unit accounts examiners each day according to the assigned account number series. Each accounts examiner reviews all accounts in their number series that are listed on the various reports.

The accounts examiner is responsible to verify the accuracy of any rate changes, correct the account if necessary, release the "Potential Rate Change" stop (84), and notify the employer if there has been a change in the tax rate.

Each list is divided into several sections which are, in turn divided into two categories: 1) No Rate Change, and 2) Rate Change. "No Rate Change" reflects the accounts where the adjustment triggered no tax rate change. "Rate Change" lists the accounts where the adjustment actually caused the rate for at least one rate period to change. This results in a "Potential Rate Change" system stop (84) placed on these accounts.

This section identifies accounts with adjustments to taxable wages. It shows the account number, the quarter adjusted, the amount of the adjustment, the rate periods recalculated/adjusted, and the rate change (if any) that occurred. The first step is to verify the validity of adjustment.

In this section, legitimate causes for rate adjustments are:

1. increasing taxable wage adjustment reports (C-5's);
2. quarterly reports that were journalized (JE'd) to or from the account;
3. application of transferred or reinstated credits;
4. Non Sufficient Fund (NSF) checks;
5. or the re-computation of on-time wages.

If an increasing adjustment report processes, there are no other stops on the account. The accounts examiner verifies that the rates have recomputed properly, releases the stop, and notifies the employer of the rate change. If not, check Document Log (TDO) Screen, Stop Information (TSI) Screen, and Entity Comment (FTC) Screen to determine if another accounts examiner is working on that account.

If someone else is working on it, check with them to ensure that all changes processed properly; the rates are accurate when the processing is complete; the Stop 84 is released; and the employer is notified, if appropriate.

If a system JE or credit transfer caused the rate change, the accounts examiner must ensure that the transfer should have taken place. If appropriate, they verify the tax rates and notify the employer.

This report section lists the account number, quarter being adjusted, amount of the adjustment, the rate period recalculated/adjusted and rate change (if any) occurred.

A system stop (81) "Decrease Adjustment Processing" is automatically placed when quarterly taxable wages are decreased by Form C-5. An accounts examiner must valid the reason for the adjustment before they release the stop 81.

An Experience Rating Unit accounts examiner verifies the tax rate, releases the stop 84, and notifies the employer after validation of the adjustment reason.

[ 15.3.2.4.1 - Total Acquisition ]

This section is divided into three parts: 1) Total Acquisition, 2) Other, and 3) Reopen.

This report lists the account number in the accounts examiner's account number series, predecessor account number, successor account number, period recalculated/adjusted and what rate change (if any) occurred. The accounts examiner looks at several things when verifying total acquisitions:

1. Did the taxable wages transfer to the successor? The Experience Rating Unit accounts examiner checks the Transferred Wage History (RTR) Screen to verify this. If the RTR reflects no wage data, either no paid wages existed to transfer or the accounts examiner did not key the Status Action (STA) Screen transaction on both the predecessor and the successor on the same day. If it is the latter, check Transaction Log (TDO) Screen and contact the accounts examiner. Both transactions must be keyed on the same day in order for the wages to transfer properly. In addition, the accounts examiner must manually transfer wages from the quarter of acquisition. They also must make sure that any reports posted to the predecessor for quarters after the acquisition date have been JE'd to the successor.
   
   
2. Was the successor given the first Chargeable quarter of the predecessor? If not, contact the appropriate accounts examiner and have them correct the first Chargeback quarter.
   
   
3. Did the predecessor's rate transfer to the successor? The acquisition year rate should be a "T" (as previously assigned) rate if the successor is not already experience rated. If there are computed rates after the "T" rate, check the taxable wage figures carefully. They probably will not include the taxable wages from the acquisition quarter. If the successor is already experience rated, the rate should not transfer. The predecessor's experience will not be used until the computation of the next year's annual rate.
   
   
4. Both accounts should show "T-JA-A".
   
   
5. If the successor became subject based on this acquisition, the successor's subject date should be equal to the acquisition date.
   
   
6. If the predecessor has a voluntary contribution, there is a three-day process to follow in order to move this money to the successor account.

If everything looks okay, the accounts examiner releases the stop 84 and notifies the employer. If the taxable wage figures for computed rates are incorrect, they correct the rates. Then releases the stop and notifies the employer. If the acquisition date falls during the first eligible quarter, the transaction will kick out on the Daily Exception List. This will also happen if the account has multiple predecessors.

This report section lists the account numbers of the new accounts activated in the previous night's Tax Run. It also reflects the mailing tax rate notices for these accounts. Experience Rating Accounts Examiners do not routinely review this list.

The Status Section Operation Unit mails the liability letters, reports, tax rate notices, etc., to the employers. If the Automated Tax Rate Computation Program does put a rate on an account, the Status Section Determination Units notifies the Experience Rating Unit. An Experience Rating Unit accounts examiner manually places the appropriate rate on the account and notifies the employer.

[ 15.3.4.1 - New Employer Rate Based on NAICS Code Changes ]

Section 204.004 of the Texas Unemployment Compensation Act (TUCA) allows for the assignment of employers to a major group. In addition, Section 204.005 allows for the establishment of an industry average contribution rate for each major group.

The LMI Department assigns each employer to a major group in accordance with the classification definitions contained in the DOL's NAICS manual.

LMI assigns new employers a tax rate that is the greater of the rate established for that year for their major group or 2.70%. The employer uses the NAICS code rate until they become eligible for an experience rate. Once the employer is experience rated, NAICS code changes do not have an impact on computed rates.

Since the January 1, 1994, new employers paid contributions at a rate of 2.70% regardless of their major group classification. In addition starting January 1, 1995 through December 31, 2001, the new employer rate of 2.70% included a Smart Job assessment of one tenth of one- percent (0.10%).

Upon receipt of the returned list, the Experience Rating Unit accounts examiner changes the economic code changes to the original rate, ensures that all cash journal (QRM) payments have applied as intended, and releases the stop. In this situation, no employer notification is needed since no rate change occurred.

Non-economic changes require further review. This review is such that a verbal instruction from the Experience Rating Unit supervisor is required.

[ 15.3.5.1 - With Permanent Chargeback Adjustment ] [ 15.3.5.2 - Without Permanent Chargeback Adjustment ]

Section 204.021 of the TUCA allows for charging employers accounts the amount of benefit paid to a claimant for a benefit year. The charge is made quarterly and the amount is called "chargebacks".

Chargebacks are added to or deleted from employer accounts due to appeals decisions or redeterminations. UIS&CS makes these changes to the claimant files and this information is accumulated as pending adjustments and processed on a quarterly basis.

When the quarterly update occurs, these adjustments are updated to all appropriate files in the benefits system. The Employer Master File of the Tax accounting system is also updated.

The accounting system automatically uses this information to recalculate tax rates for any employer having a chargeback adjustment.

These accounts with chargeback adjustments process in the daily tax run. The accounts will be posted to the Daily Activity List for review by the accounts examiners in the Experience Rating Unit.

Most chargeback adjustments do not cause a change in the employers' tax rates. The Rate File is updated for the year(s) involved and coded with the letter N for no change. A system generated stop does not occur for this situation.

The accounts with chargeback adjustments causing a change in the tax rate(s) will have a system generated "84"stop to show that the rate has not been verified. The Rate File is updated and the year(s) involved will be coded with the letter C to indicate a rate change. The rate changes are reviewed by the accounts examiner to verify that the changes made by the system are correct.

If an individual rate change is incorrect, the accounts examiner will manually correct the rate. The "84" stop is released by the examiner and a letter is mailed with a revised tax rate notice if the net result is a change in employer's tax rate.

If the rate change is verified and is determined to be valid, the accounts examiner will release the "84" stop and mail the appropriate letter. Releasing the stop causes a system-generated letter and revised rate notice to be printed for the next daily tax run. If the system-generated letter is not correct, the examiner prepares a letter for mailing with the revised tax rate notice.

Any account in the quarterly chargeback update that is flagged "VC" must be checked to determine if the original voluntary contribution continues to have the same effect when it was first applied to reduce the tax rate. Any portion of a voluntary contributions no longer needed to reduce the tax rate may be converted to regular credit in the employer's account and may be refunded regardless of other delinquencies in the account. Accounts with rate changes and those with non-changes should be checked.

In the period between quarterly chargeback updates, the Chargeback Unit can authorize the Rates Unit to process a chargeback adjustment. Usually the result of a successful appeal, he employer requests a recalculation of the tax rate as soon as the appeal becomes final. The accounts examiner processes this by making a temporary adjustment to delete the claim. This is done by making the entry using the Chargeback Adjustment screen. The employer is notified in the same manner as previously stated for processing chargeback adjustments.

This report section occur quarterly and shows the account number, adjusted quarter, adjusted amount, recalculated/adjusted period, and rate change if any. It is separated into two parts:

· With Permanent Chargeback adjustment.
· Without Permanent Chargeback adjustment.

The accounts on this list had chargebacks that were previously manually adjusted by an accounts examiner. Any adjusted quarters will have an "A" beside the chargeback amount on the Rate Detail (RDT) screen. In addition, the View Chargeback Adjustment (RVC) screen reflects the amount of the chargeback adjustment.

These adjustments result from the processing of a partial transfer of compensation experience or notification of claimant"s chargeback adjustment from the Unemployment Insurance Support & Customer Service Department. Accounts with these adjustments have comments on the Entity Comment (FTC) screen as to the reason for the adjustment and the claimant identification.

An accounts examiner verifies the chargeback adjustment by reviewing the following screens:

1. Master Record (STS) screen
2. Rate Summary (RAT) screen
3. Benefits – Chargebacks Pending Charge Adjustment (CBCA) screen
4. Benefits – Initial Claims Current Claimant Status (CTCS) screen
5. Benefits – Chargebacks Charges by Claimant SSN (CBCS) screen
6. Benefits – Chargebacks Chargeback Decision History (CBDH) screen
7. Benefits – Benefit Payment Summary of Claim Weeks (BPCS) screen
8. Non-Monetary Determinations Decision Log (NMDL) screen
9. Benefits – Monetary Determinations Claim Wage Detail (MDCW) screen
10. Benefits – Monetary Determinations Monetary Determination History (MDMH) screen

In addition, an accounts examiner uses Report BNE670B0 "Benefit – Employer Charges". This report shows the account number, adjusted quarter, base period wages, social security number, claim date, claim name, adjusted amount, reason, and the total adjusted amount for the quarter.

After verifying an accounts chargeback adjustment, the accounts examiners adjusts the rate(s) if necessary, releases the STOP (84), places an appropriate comment on the account"s FTC screen, and notifies the employer of the rate adjustment if the rate changed since the last tax rate notification. However if an accounts examiner adjusts an account in another accounts examiner"s account number series, the responsible account number series accounts examiner must ensure that the STOP (84) "Potential Rate Change" is released and the employer notified of the rate change.

The Experience Rating Unit must verify all of the quarterly chargeback adjustments before the quarterly printing of the Employer"s Quarterly Report, Form C-3, packets. This Form C-3 printing occurs within 2-3 weeks after the chargeback run.

[ 15.3.5.2.1 - Voluntary Contribution Adjustment ] [ 15.3.5.2.2 - Viewing & Transferring Unallocated Voluntary Contribution ] [ 15.3.5.2.3 - Viewing & Transferring Non-Voluntary Contribution ]

This report section contains the bulk of the quarterly chargeback adjustments from the quarterly run.

The first step is to sample accounts in an attempt to identify any programming problems. When the Experience Rating Unit accounts examiners identify problems, they provide examples to the data programmers who then try to pinpoint the cause(s). However, when programmers cannot fix the problems, the Experience Rating Unit manually adjusts the rates.

Some of the unfixable recurring problems are:

1. Misuse of a predecessor"s chargeback.
2. Incorrect allocation of tax payments.
3. Changing cotton ginner"s rates.

If the accounts examiners identifies no new problem, they proceed to correct the recurring problems. It is important to identify known errors first so they are correct prior the to the quarterly printing of the Employer"s Quarterly Report, Form C-3, packets.

After the accounts examiner identifies the chargeback adjustment and tax rate, they release the STOP (84) and notifies the employer. An Experience Rating Unit accounts examiner uses the same screens for the verification that were used in the "With Permanent Chargeback Adjustments" verification.

Section 204.048 of the TUCA allows an employer to buy back all or part of their chargebacks for re-computation of an annual tax rate. A Voluntary Contribution Election, Form C-22, is mailed to an employer along with their annual Tax Rate Notice, Form 22.

The employer must make a voluntary contribution not later than the 60th day after the date the Tax Rate Notice is mailed to him. When the payment deadline falls on a Saturday, Sunday, or a legal holiday on which the agency office is closed, the payment may be made on the next regular business day. The Experience Rating Unit may, at its discretion, extend the due date; but the extension may not exceed 75 days from the date on which the employer's annual rate notice is mailed. However, a voluntary contribution cannot be made after the 120th day of the calendar year.

A voluntary contribution is applied to the most recent chargebacks in the computation, giving the employer the maximum benefit for the recent and next two subsequent rate computation periods. Once the voluntary contribution is used in recomputing an experience rate, the employer cannot revoke it.

If the voluntary contribution payment is insufficient to cause a decrease in the tax rate, the Experience Rating Unit will notify the employer and grant an extension, not to exceed 75 days from the date on which the commission mails the employer's annual tax rate notice to remit additional voluntary contributions. Again however, a voluntary contribution cannot be made after the 120th day of the calendar year.

Occasionally, the U.I. Support and Customer Service Department notifies the Tax Department that benefits (chargebacks) charged to an employer account were deleted. As a result, all or part of the original Voluntary Contribution (VC) may not be needed to lower the employer's experience rate as originally intended.

In this instance, the Voluntary Contribution originally allocated is adjusted for the best experience rate advantageous to the employer. Any remaining Voluntary Contribution is returned to the Cash Journal establishing a credit available for refund or an offset against future Texas Unemployment Compensation Act (TUCA) tax obligations.

The Experience Rating Unit notifies the employer of the unneeded contribution by letter that includes an application for refund. The Customer Service Unit in accordance with their established procedures handles any request for a refund of the Voluntary Contribution.

Unallocated Voluntary Contributions are viewed via the Browse Voluntary Contribution Credit (VBRV) screen. The VBRV screen is also used for transferring unallocated amounts back to the Cash Journal (QRM) screen.

To access the Transfer Remittance To/From VC screen, the accounts examiner types a "c" in the blank to the left of the account number on the VBRV screen and press the "Enter" key. Enter the amount of Voluntary Contribution in the blank to the right of "TRANSFER" and press the "Enter" key.

In some instances after transferring the Voluntary Contribution to the Cash Journal, it is necessary that it be split into different amounts for further processing. This is accomplished by providing the split amount information to the Application Development & Maintenance Unit.

Only Experience Rating Unit examiners have RACF authority to make changes.

Cash Journal credits are viewed via the Browse Non-VC Credits (VBRC) screen. VBRC is also used for transferring or dedicating unallocated Cash Journal credits as Voluntary Contributions.

To access the Transfer Remittance To/From VC screen, the accounts examiner types a "c" in the blank to the left of the account number on the VBRC screen and press the "Enter" key. Enter the amount of Cash Journal credit in the blank to the right of "TRANSFER" and press the "Enter" key.

In some instances before transferring the Cash Journal credit as a Voluntary Contribution, it is necessary that it be split into different amounts for further processing. This is accomplished by providing the split amount information to the Application Development & Maintenance Unit.

Only Experience Rating Unit examiners have RACF authority to make changes.

[ 15.3.6.1 - Reasons for Accounts Appearing on Exception List ] [ 15.3.6.2 - Accounts Examiner Responsibility ]

A report is produced that lists all accounts that the computer attempted to re-rate in the previous night's Tax run. Since no actual rate changes were made no "Potential Rate Change" STOP 84's are reflected on these accounts.

It consists of a master exception list plus several separate lists broken down by number series. The Experience Rating Unit supervisor maintains the master list. The remaining lists are distributed to the accounts examiner responsible for the number series.

An account may appear on the Daily Tax Rate Exception List report for any number of reasons.

1. When the predecessor is first eligible for a computed tax rate in the quarter that the acquisition took place, the computer cannot re-rate.
2. An account that is subject by multiple predecessors cannot be automatically re-rated.
3. Neither can accounts with partial transfers of compensation experience.
4. If an accounts examiner has manually corrected a rate, the computer cannot change this rate.
5. [Exception: If the computer ever shows the same chargeback and taxable wage figures as those in the rate assigned by the accounts examiner, thereafter, the computer can re-rate that period.]

The exception list shows the account number, the rate period in question, the recomputation reason, and the reason for exception.

It is the Experience Rating Unit accounts examiner's responsibility to:

1. determine why the account is on the Exception List,
2. decide if a rate change is appropriate,
3. manually change the rate, if necessary.

If another accounts examiner is working on the account, the Experience Rating Unit accounts examiner will do the following:

1. check the Transaction Log (TDO) and Stop Information (TSI) screens),
2. talk to them to determine what changes are being made and what effect they will have on the rates,
3. manually change the rates, as necessary.

[ 15.3.7.1 - Collection Section Responsibility ] [ 15.3.7.2 - Experience Rating Unit Responsibility ]

Both the Experience Rating Unit and Collections Section receive copies of a report that shows the account number, restriction reason (B=Bankruptcy, F=Final Assessment, J=Judgment), FID Type (bankruptcy chapter), confirmation date, rate period in question, the old rate, and what the computer wanted to change the rate to. No rate change actually occurs so no "Potential Rate Change" stop is placed on these accounts.

The Special Actions Unit, who is responsible for restriction reason B, and the Civil Actions Unit, who is responsible for restriction reason F and J, review these accounts. They notify Rates if it is okay to change the rate on each account. However, They are not confirming that the rate change is appropriate but that there are no legal reasons to not change the rate.

In the case of Bankrupt accounts, the computer should automatically recalculate any rate periods subsequent to the confirmation date. After noting the accounts where rate changes have been approved, a copy of this report is given to the Experience Rating Unit accounts examiner who is responsible for the appropriate number series.

The responsible Experience Rating Unit accounts examiner verifies the rates and corrects them, as necessary. On Bankrupt accounts, the TDO screen is checked to see if a Special Actions Unit accounts examiner has reallocated any money.

If so, the Experience Rating Unit accounts examiner checks with that examiner to ensure that it is okay to proceed with changing the rate.

The employer is notified of any rate changes to their account.

This report is a summary of all manual rate changes that were keyed into the Tax system and processed during the previous night's Tax run. The Change of Contribution Rate report is circulated among the accounts examiners each day.

The Change of Contribution Rate report lists the account, what rate change occurred, the rate period, and the accounts examiner's number and name. Each accounts examiner verifies that the proper rate change occurred and then checks their name off the list.

The Status Error List report shows the account number, effective quarter, previous rate, new rate, accounts examiner number, and error description. These rate changes failed to process.

It is the accounts examiner's responsibility to attempt to determine why the error occurred. If the problem is due to a system error, it needs to be reported to Applications Development & Maintenance Unit.

If it is due to an accounts examiner's error, or, if there is no apparent reason, the accounts examiner will try re-keying the transaction. If that doesn't work, they will report the problem to the Experience Rating Unit supervisor. Once the accounts examiner has checked off all of their accounts on these lists, they will pass the list on to the next accounts examiner.

This is a list of account numbers from the previous night's Tax run with changes that occurred only to the first wages date. No rate change occurred, so no "Potential Rate Change" STOP 84's are placed on these accounts. This report is circulated among all accounts examiners who have an account in their number series on the list.

The list's purpose is to determine if any rate changes should occur. The accounts examiner will check to ensure that the first wages date is reasonable and that the first chargeable quarter is accurate.

If there are any problems, the accounts examiner will check TDO screen to determine who keyed the change. They will work with them to correct the account.

If the first chargeable quarter data is okay, the accounts examiner will mark off the account and pass the list on to the next accounts examiner.