2.13   Status Error List- Overview

[ 2.13.1 - Status Error List - Liable Inact/Term Section ][ 2.13.2 - Status Error List - Error Section ]

Each Tax Run produces the QUARTERLY REPORT ERRORS FROM STATUS report, commonly referred to as the Status Error List. The Status Error List is composed of four sections:

PENDING/NOT LIAB

LIABLE ACTIVE

LIABLE INACT/TERM

ERROR

The unit clerk in the ADP and Audit Unit pulls the section for LIABLE INACT/TERM accounts and forwards it to the Status Section on a daily basis. They review the section for any reports posted after the closing date, check off any that need action by the ADP and Audit Unit, and return the list to the ADP and Audit Unit. They make comments on the ENTITY COMMENTS (FTC) or DELINQUENCY COMMENTS (CDC) screens for the corresponding action that they are requesting on the checked account. When the list is returned to the ADP and Audit Unit, the unit clerk makes copies of both the LIABLE INACT/TERM section (with the Status Section checks) and the ERROR section of the report for the same date. The copies are distributed to the Accounts Examiners in the ADP and Audit Unit for processing.

A copy of the entire report is retained in the ADP and Audit Unit.

Accounts Examiner will receive the LIABLE INACT/TERM and ERROR sections of the report after the LIABLE INACT/TERM section is reviewed by the Status Section and returned to the ADP and Audit Unit. Any account on either section of the report that is discovered to be in bankruptcy must be referred to the Collections Section for review.

2.13.1    Status Error List - Liable Inact/Term Section

Review each account on the list as assigned if they meet either of these criteria:

shows a check mark (indicating action requested by the Status Section), or

shows ".00" in the TOTAL WAGES column and an amount due in the "PEN 14C" column

If the account shows a check mark, review the FTC or CDC comments for the account and take the necessary action as requested by the Status Section. In most cases, this will be a request for a Journal Entry transfer of the report. In all cases, ensure that the request is valid and legal before taking action.

If the account shows penalty on a report posted after the closing date that has "0.00" reported for total and taxable wages, review the DETAIL QUARTERLY REPORT (ADT) record for the quarter.

If no remittance has applied to the penalty assessed for the quarter, delete the quarter by use of the DELETE/REINSTATE QUARTERLY REPORT (ADR) screen.

If remittance has applied to part of the penalty assessed for the quarter, but there is additional remittance due for quarters when the account was liable, delete the quarter by use of the ADR screen. This allows the remittance to apply to the liable quarters.

If remittance has applied to part of the penalty assessed for the quarter, and the remaining penalty for the quarter is the only outstanding liability in the account, an Accounts Examiner IV or the unit supervisor will adjust the penalty to the amount paid. This will zero-out the quarter.

In all cases, document any action taken on the FTC/CDC screens.

2.13.2 Status Error List – Error Section

Each account in this section of the report is an account that the Status Section or Field Tax has determined to be an error account.

Review each account in the appropriate account number series.

Review the DETAIL QUARTERLY REPORT (ADT) records and the FTC/CDC screens and the MASTER RECORD RELATED ACCOUNT(S) (SRA) screen to determine if any actions are necessary.

If there is a question concerning what action should be taken for posted reports in an error account, the account should be referred to the Status Section for direction.

After determining needed action, all posted reports in error accounts must be deleted by use of the ADR screen or transferred by journal entry to another account by use of the JOURNAL ENTRY (TOTAL) (AJE) screen. In most cases, an Accounts Examiner in the Status Section or a Field Tax office will have appropriate comments on the account to indicate the proper action.

If the account has a credit balance remaining after taking all necessary action, and neither the Status Section or the Field Tax Accounts Examiner has indicated that the credit should be transferred to another account, order a Statement Of Employer Account (Form C-69QCR) by use of the STATEMENT OF EMPLOYER ACCOUNT REQUEST (CSA) screen and send it to the employer.

In all cases, document any action taken on the FTC/CDC screens.