1.      Maintain a separate EIN specifically for the purpose of filing and depositing Federal Income Tax, Social Security, Medicare and FUTA taxes on behalf of participant, under Section 3504, Rev. Proc. 70-6, Proposed Regulations REG-137036-08 of January 13, 2010 of the Internal Revenue Code and under Revenue Procedure 2013-39.

• F/EA obtained a separate EIN on <<Date>>.  That EIN is <<12-3456789>>.
•  This EIN is used to file and deposit all Federal Income Tax, Social Security, Medicare and FUTA taxes on behalf of consumers in the Participant Direction Program

2.      Include IRS Form 2678 in each participant’s enrollment packet (See Policy and Procedure Chapter <<X>>)
3.      Each participant must sign a Form 2678 authorizing F/EA to be appointed the participant’s agent under Section 3504, Rev. Proc. 70-6, Proposed Regulations REG-137036-08 of January 13, 2010 of the Internal Revenue Code (See Policy and Procedure <<X>>)

• Each Form 2678 includes F/EA’s separate agent EIN on page 2 for the EIN for the Agent of Employer.

4.      F/EA submits an executed Form 2678 to the IRS for each participant on whose behalf F/EA pays wages to the participant’s workers (see Policy and Procedure document <<X>>.
5.      F/EA receives notice LTR-1997-C authorizing F/EA to act as agent of each participant
6.      F/EA maintains these notices in each participant’s electronic file (See Policy and Procedure <<X>>)
7.      F/EA obtains Tax Information Authorization per IRS Form 8821.
8.      Each participant should sign a Form 8821 authorizing F/EA to act on behalf of the participant for purposes of obtaining prior EINs.
9.      F/EA retains an executed Form 8821 in electronic files for each participant on whose behalf F/EA pays wages to the participant’s workers(s) (see Policy and Procedure document <<X>>).  The Form 8821 is only filed in the event it is needed to obtain participant information from the IRS.
10.     Include Form SS-4 in each participant's enrollment packet.
11.     Each participant must sign a Form SS-4 allowing the F/EA to attain an EIN for the participant.
12.   The EIN is obtained by calling the IRS and referring to the participant as a "Home Health Care Service Recipient".  

1. Counselors share the F/EA HIPAA policy during the in-take and orientation session
2. The signed HIPAA Policy Form is returned to the  <<department>> with the Fiscal/Employer Agent Start up Package
3. The <<Staff Title>>  follows Policy and Procedure document <<X>> to process the HIPAA Policy Form
4. <<Staff Title>> selects the HIPAA Policy Form from Fiscal/Employer Agent Start-Up packages
5. <<Staff Title>> forwards copies of executed forms to:

7. Privacy Officer maintains all forms for a minimum of 7 years per File Retention Policy.

The purpose of this written information security policy is to define the safeguards that F/EA has in place for protecting confidential information (“CI”) including:

1. Personal Health Information (“PHI”) -- Any demographic information, medical history, test and laboratory results, insurance information and other health data which may be identified as relating to a specific individual, including any data covered by HIPAA.
2. Personal Information (“PI”) – A person’s first name and last name or first initial and last name in combination with any one or more of the following data elements that relate to such resident: (a) Social Security number; (b) driver's license number or state-issued identification card number; or (c) financial account number, or credit or debit card number, with or without any required security code, access code, personal identification number or password, that would permit access to a person’s financial account.

CI shall not include information that is lawfully obtained from publicly available information or from federal, state or local government records lawfully made available to the general public; nor shall it include any information that is excluded from protection by an agreement that F/EA has in place with another entity.

Staff Requirements

F/EA requires all staff members to adhere to the following rules regarding information security:

1. Computers require a login password, and are set to trigger a password-protected screensaver mode after 5 minutes of inactivity
2. All computer programs and systems used by F/EA that may contain participant or workers CI must be password-protected
3. Passwords to web-based software that may contain CI are not cached in any browser
4. Passwords to specific web-based systems that are likely to contain CI (including email) are required to be changed monthly
5. Computers with the Windows operating system are required to have anti-virus software installed, and configured to update their virus definitions automatically
6. Smartphones used to access F/EA web-based systems that are likely to contain CI (including email) must be password protected and require the password to be entered upon powering on or returning from idle 

Physical Security

Paper records (e.g., participant files) are kept in locked file cabinets and are accessible only to authorized F/EA personnel.  CI stored in this manner is accessed only to fulfill F/EA-related tasks and/or duties.

Security Checklist and Staff Requirements

Violations of this policy shall be handled on a case-by-case basis.  Discipline shall also be handled on a case-by-case basis, with potential discipline ranging from retraining to suspension and termination depending on the context of the violation.

Security Incidents

In the event F/EA discovers that unencrypted CI has been accessed by an unauthorized third party, F/EA shall notify all personnel that are impacted by the breach.

Ongoing Responsibility

<<F/EA Director>> shall have ultimate responsibility for the ongoing maintenance of and compliance with this Information Security Policy.

Review Policy and Procedure Manual Quarterly

• Update the Policy and Procedure Manual sub-chapter
• Train staff on updated Policies and Procedures
• Reconcile Policy and Procedure Manual sub-chapter to contract requirements

1. On a quarterly basis, Quality Assurance Administrator will use each sub-chapter to perform the process described in the manual.
2. Quality Assurance Administrator opens Policy and Procedure Manual Review Control Sheet YYYY saved at:

• For each sub-chapter tested, Quality Assurance Administrator updates the following fields:

3. Quality Assurance Administrator selects a sub-chapter from the manual
4. Quality Assurance Administrator performs the process outlined in the Policy and Procedure Manual sub-chapter
5. Quality Assurance Administrator highlights any areas that are not sufficient to perform the process
6. After completing process, Quality Assurance Administrator compares output to the output produced by staff with primary responsibility for the task as part of normal processes
7. Quality Assurance Administrator’s output should be identical (or appropriately similar, depending on the process) to the output produced as part of normal operations
8. Staff with primary responsibility for the task reviews Quality Assurance Administrator’s output and notes any discrepancies
9. Quality Assurance Administrator compares sub-chapter to relevant parts of the contract, contract addenda and other guidance issued by workers Program Manager
10. Discrepancies are noted and reviewed with <<Staff Title>> or other assigned staff as applicable
11. Any discrepancies in Policy and Procedure Manual sub-chapter are corrected
12. After reviewing all Policy and Procedure sub-chapters, Quality Assurance Administrator compares reviewed sub-chapters listed in Policy and Procedure Manual Control Document to Table of Contents
13. Quality Assurance Administrator cross references to ensure that all Policy and Procedure Manual sub-chapters have been reviewed and updated
14. Quality Assurance Administrator prints Policy and Procedure Manual Control Document
15. Quality Assurance Administrator signs and dates next to “Prepared By:”
16. <<Staff Title>> reviews Policy and Procedure Manual Control Document
17. <<Staff Title>> signs and dates next to “Reviewed By”
18. Policy and Procedure Manual Control Document is scanned as saved to H:\Policies and Procedures\Review Control Sheets
19. The scanned file is saved with the quarter and year in the file name

<<Leave this section blank.>>

General description 

•   The bank activities for the month including the ending bank balance on the last day of the month.
•  The check file for all checks processed from the program operating account
•  A copy of the detailed General ledger Account <<GL Account Number>> for the month.

•  Automatic transfers to payroll account
• Checks cashed
•  Funds transfers (if any) from F/EA corporate account  
• Payments from participant 
• Interest received 
• Any other check deposits 
• Bank service charges or fees

1. Any discrepancies on the amount is researched and correctly booked  
2. If a discrepancy is determined to be a bank error, the bank must be notified
3. The error must be recorded on the bank balance side of the reconciliation form
4.  If an error is found to be F/EA’s, it is recorded on the general ledger balance side of the reconciliation form with an appropriate adjusting entry in the General Ledger as needed

•    Any debit or credit memoranda on the bank statement are identified.
•   These charges and credits are recorded as adjustments to the general ledger of the bank reconciliation form.

  5.    The reconciliation form is printed.

•   The <<staff title>> reviews the sheet and verifies that all entries and mathematical calculations are correct.
•   After verifying, the <<staff title>> signs and dates the reconciliation sheet.
•  The <<staff title>> provides the reconciliation sheet, bank statement, check file and daily bank downloads to <<Staff Title>>
•   <<Staff Title>> reviews all documents for completeness and mathematical accuracy.
•   After verifying, <<Staff Title>> signs and dates the reconciliation sheet.
•  <<Staff Title>> stores this reconciliation in applicable file folder.

Reconcile Accounts Receivable to General Ledger

Performed Monthly

Insert F/EA specific process here.

• 941 deposit includes FICA (Social Security and Medicare tax) withheld from workers pay, FICA (Social Security and Medicare tax) paid by the employer on workers pay and Federal Income Tax withheld from workers pay
•  Payroll Department sends a weekly payment breakdown for 941 payments to Accounting <<Staff Title>>
  

Reconciliation of FUTA and SUTA Liabilities to General Ledger

Performed Quarterly

•  A report showing the FUTA liability for each participant employer is produced by the payroll department and attached to the proof of payment

•   Ensure that line 3 of Form 940 matches sum of gross payment from F/EA Payroll Journal quarterly reports

1. Quarterly, payroll department makes payments to tax agency for State Unemployment Tax (SUTA)
2. Each quarter payroll department produces a Transmittal Report for showing the employer, state ID, State Unemployment tax payment, total wages, excess wages, taxable wages, tax rate, Federal ID and monthly workers counts
   • Payments reported on this report have been made to the State Unemployment Agency for SUTA for the quarter
3. Compare the sum of payments on the Transmittal Report to the amount withdrawn from the program operating account and paid to the State Unemployment Tax Agency

5. Compare the amount on the “Payment Check Listing” to the amount coming from bank and being paid to State Division of Unemployment Assistance or equivalent on paper check

Reconciliation of Federal Withholding Tax Payments to General Ledger

1. <<Staff Title>> reviews bank account transactions for Federal Withholding Tax payments process from program operating bank account
2. Sum all payments made for Federal Withholding Tax from program operating bank account
3. Subtotals with description “IRS USATAXPYMT” are weekly Federal Income Tax, Social Security and Medicare Tax payments
4. Obtain report from payroll department called EFTPS Batch Provider Payment Inquiry Report
5. Compare payments made within the month from the bank account to payments made weekly as shown on EFTPS Batch Provider Payment Inquiry Report
6. Identify, research and resolve any discrepancies
7. Communicate with payroll department as necessary
8.  Direct payroll department to make adjustments to their records as necessary
9. Print reconciliation sheet for <<GL Account Number>> found at <<File Path>>
   • Enter ending balance for account

 10. Enter sum of Federal Withholding Tax payments from bank account on bank account transactions sheet

• Ending balance and sum of payments should match
• Research and correct any discrepancies
• Make necessary adjustments to general ledger if required

 11.  F/EA Accountant signs and dates reconciliation sheet

 12.  F/EA Accountant passes reconciliation sheet and supporting documents to <<Staff Title>>

 13.  <<Staff Title>> verifies completeness and mathematical accuracy

 14.  <<Staff Title>> signs and dates reconciliation sheet

Reconciliation of State Withholding Tax Payments to General Ledger

1. F/EA Accountant (or assigned staff member) reviews bank account transactions for State Withholding Tax (SWT) payments processed from the program operating bank account.
2. Sum all payments made for SWT from workers F/EA Payroll Account found here: <<File Path>> Payroll download
3. Subtotals with description “<<STATE DOR>> EFT WITH TAX” are SWT payments
4. Obtain reports from payroll department showing state tax withholding payments on a weekly basis
   • These reports are separated by employers who remit payments weekly, monthly and quarterly (depending on the employer's individual tax deposit frequency)

  5.  Compare payments made within the month from the bank account to payments made as reported on weekly SWT tax payment reports

  6.  Identify, research and resolve any discrepancies

  7.  Communicate with payroll department as necessary

  8.   Direct payroll department to make adjustments to their records as necessar

  9.   Print reconciliation sheet for account <<GL Account Number>> found at <<File Path>>

 10.   Enter ending balance for <<GL Account Number>>

 11.   Enter sum of State Withholding Tax quarterly payments from bank account on reconciliation sheet

 12.   Ending balance and sum of payments should match

 13.   Research and correct any discrepancies

 14.   Make necessary adjustments to general ledger if required

 15.   <<Staff Title>> signs and dates reconciliation sheet

 16.  <<Staff Title>> passes reconciliation sheet and supporting documents to <<Staff Title>> (or assigned staff member)

 17.  <<Staff Title>> verifies completeness and mathematical accuracy

 18.  <<Staff Title>> signs and dates reconciliation sheet

Reconciliation of Workers’ Compensation Liability to General Ledger

1. Obtain General Ledger ending balance for <<GL Account Number>>
2. <<Insert Staff Title>> print reconciliation sheet for account found here: <<File Path>>
3. Enter ending balance for account
4. Enter sum of Workers’ Compensation liability from Payroll Journal Summary
   • Ending balance and Payroll Journal Summary should match
   • Research and correct any discrepancies
   • Make necessary adjustments to general ledger

  5.  <<Insert Staff Title>> signs and dates reconciliation sheet

  6.  <Insert Staff Title>> passes reconciliation sheet and supporting documents to <<Staff Title>>

  7.  <<Staff Title>> verifies completeness and mathematical accuracy

  8.  <<Staff Title>> signs and dates reconciliation sheet

1. On a monthly basis, F/EA Accountant prints ending balance for account <<GL Account Number>> (uncashed checks GL account)
2. Enter ending balance to reconciliation sheet for applicable account found here: <<File Path>>
3. Open F/EA Uncashed Checks spreadsheet found here: <<File Path>> 
4. Open tab for applicable month
5. Sum uncashed checks for the month
6. Enter sum of uncashed checks for month on reconciliation sheet
7. Ensure the sum of uncashed checks amount matches the ending balance
   • Any discrepancies should be researched and corrected
   • Applicable adjusting entries should be posted to account

  8.  F/EA Accountant signs and dates reconciliation sheet

  9.  F/EA Accountant passes reconciliation sheet and supporting documents to <<Staff Title>>

 10. <<Staff Title>> verifies completeness and mathematical accuracy

 11. <<Staff Title>> signs and dates reconciliation sheet

 12. Signed reconciliation sheet is scanned and saved here for at least seven years: <<File Path>>

Reconcile Accounts Receivable to General Ledger

1. <<Staff Title>> (or assigned staff member) opens billing system
2. Run aging report
3.  Copy these results into excel
4. Sort by bill date to determine aging
5.  Subtotal accounts receivable to show aging receivable for 0-30 days, 31-60 days, 61-90 days and more than 90 days
6. The total of aging Accounts Receivable is the current Accounts Receivable balance
7. Total current Accounts Receivable should match the Accounts Receivable balance in the control sheet saved here: <<File Path>>
8. <<Staff Title>> prepares an aging report saved here <<File Path>>
9. <<Staff Title>> provides aging report and supporting documents to <<Staff Title>> for verification
10. <<Staff Title>> reviews for mathematical accuracy
11. <Staff Title>> (or assigned staff member) prints ending balance for G/L Account
12. <<Staff Title>> compares the ending balance from the General Ledger to the aging report prepared by <<Staff Title>>
13. Any discrepancies must be researched and resolved
14. <<Staff Title>> completes the Accounts Receivable reconciliation form for account <<GL Account Number>> saved here <<File Path>>
15. Enter GL Ending Balance for account on reconciliation sheet
16. Enter aging detail prepared by <<Staff Title>>
17. The open balance in the billing system must match the ending balance in the GL Account 
18. Any discrepancies must be researched and resolved
19. After reconciling the GL ending balance for the month to the billing system open balance, <<Staff Title>> prints the reconciliation sheet
20. <<Staff Title>> verifies and signs the reconciliation sheet
21. <<Staff Title>> reviews reconciliation sheet and supporting documents for mathematical accuracy and completeness
22. <<Staff Title>> signs and dates reconciliation sheet and returns to <<Staff Title>> for storage
23. <<Staff Title>> identifies all open items for uncollectible claims over X months old
24. <<Staff Title>> prepares a report of uncollectible claims and submits to F/EA Chief Financial Officer

Reconcile Forms W-2 Payroll Journal Summary to Forms 941

•  This report shows wages, workers Social Security tax, workers Medicare tax, Federal withholding tax, Earned Income Credit, state wages and state withholding tax for each workers paid in the calendar year.

•  Receipt is scanned to <<File Path>>
•  Receipt is stored for a minimum of 7 years per File Retention Policy

<<F/EA should create a reconciliation sheet that to compare 941 amounts to amounts actually paid throughout the year.  F/EA should also reconcile Form 941 to Schedule B and Schedule R.  Create a process and insert that process here.>>

5.   <<Staff Title>> prints the reconciliation sheet

6.  The <<Staff Title>> reviews the sheet and verifies that all entries and mathematical calculations are correct.

7.  After verifying, the <<Staff Title>> signs and dates the reconciliation sheet.

8.  <<Staff Title>> reviews all documents for completeness and mathematical accuracy.

9.   After verifying, <<Staff Title>> signs and dates the reconciliation sheet.

10.  <<Staff Title>> stores this reconciliation sheet by scanning it to <<File Path>>

1. Each month, <<Staff Title>> will save an Accounts Receivable Aging Report to <<File Path>>
2. The spreadsheet is sorted by bill_date
   • Receivable are categorized based on aging: 0-30 days, 31-60 days, 61-90 days, and over 90 days 
3. Any receivables over 30 days old are researched

• If the claims are denied because of eligibility or any failure by F/EA to comply with program rules and regulations, the claims will be deemed uncollectable from the participant.
• These claims will be written-off per this procedure

4. <<Staff Title>> prepares a spreadsheet called Write-off MMYY saved in <<File Path>>. 
5. Each entry to be written off is entered in the spreadsheet
6. For each claim that will be written off, the remittance advice claim number is entered into the spreadsheet for the claim
7. <<Staff Title>> prepares a cover letter and the Write-Off report
8. Cover letter and Write-Off report are submitted to the <<Staff Title>> and or the Chief Financial Officer for authorization to write off the claims.
9.  <<Staff Title>> and or the Chief Financial Officer approves the write off by signing the report and returning it to the F/EA Accountant.

1. <<Staff Title>> will copy the authorized Write off Report and forward it to the <<Staff Title>> to adjust the claim in the billing system.
2. <<Staff Title>> adjusts claims in the billing system.
3. <<Staff Title>> prepares a journal entry to record the write off and record the reimbursement due to the Cash Advance Account from F/EA
4. The General Ledger Account receivable account <<GL Account>> is credited and the General Ledger Account # Due to/Due From Service Account <<GL Account Number>>.
5. <<Staff Title>> signs and dates the journal entry.
6. <<Staff Title>> forwards to <<Staff Title>> for approval
7. <<Staff Title>> signs and date the journal entry
8. <<Staff Title>> returns to <<Staff Title>> for posting
9. <<Staff Title>> posts the journal entry to the General Ledger
10. <<Staff Title>> emails Chief Financial Offcier to request reimbursement for the bad debt written off.  

<<Insert Process for how Employer Start-Up Packages are Distributed to Consumer Employers>>

Quality Check the F/EA Start-Up Package

1. <<Staff Title>> or assigned staff quality check F/EA Start-Up Packages
2. Any F/EA Start-Up Packages received via the mail or drop-off are date stamped and placed in the F/EA Start-Up inbox
3. <<Staff Title>> collects packages from F/EA Start-Up inbox daily.
4. Upon completing review of each form, and verifying that it has been satisfactorily completed, <<Staff Title>> initials and dates the form.
5. <<Staff Title>> tracks completion of forms in “For F/EA Use Only” sheet, the back of the third form in the package. 
6. Write any errors on forms on “For F/EA Use Only” sheet
7. Prior to submitting the F/EA Start-Up package to the F/EA, the Counselor completes the New Client Action Sheet and staples the Action Sheet as the first page in the package
8. Review the Action Sheet
9. Ensure that the following information is complete:

• Effective Date
• Consumer’s Name
• Consumer’s Address
• Sex
• Date of Birth
• Phone number
• Social security number
• Representative Information is not required, but it is preferred if the participant has a representative
• Same preference applies if there is Legal Guardianship

10. Review the Consumer Agreement

11. Ensure that the following information is complete:

• Printed Consumer’s name
• Consumer’s signature
• If the Consumer is a minor, one of the three signature options can be exercised:

1. The person who has Power of Attorney (P.O.A.) can sign the Consumer Agreement.   If a Power of Attorney signs the Consumer Agreement, the Power of Attorney forms must be included in the package
2. The Legal Guardian can sign the Consumer Agreement.   If a Guardian signs the Consumer Agreement, the Guardian paperwork must be included in the package

12.  Review Form SS-4, Application for Employer Identification NumberEnsure that the requisite information is complete.

1. The person who has Power of Attorney (P.O.A.) can sign this form.  If a Power of Attorney signs the Consumer Agreement, the Power of Attorney forms must be included in the package
2.  The Legal Guardian can sign this form.  If a Guardian signs this form, the Guardian paperwork must be included in the package
3.  The Representative cannot sign this form, unless the representatve is listed as the employer on Line 1 of Form SS-4

13.  Review Form 2678, Employer Appointment of Agent

14.  Ensure that the requisite information is complete.

• If the Consumer is a minor, one of the two signature options can be exercised:

1. The person who has Power of Attorney (P.O.A.) can sign this form.  If a Power of Attorney signs the Consumer Agreement, the Power of Attorney forms must be included in the package
2.  The Legal Guardian can sign this form.   If a Guardian signs this form, the Guardian paperwork must be included in the package
3.  The Representative cannot sign this form, unless the representative is listed as the employer on line 1 of Form SS-4

17.  Review Form 8821

18.  Ensure that the requisite information is complete.

• Any of the forms are missing from the package
• Any forms are missing a signature
• Any forms have inconsistent name, Social Security Number or other information

• The <<Staff Title>> communicates which forms have problems and explains what is incomplete or inaccurate about completion of the form
• <<Staff Title>> notifies the Counselor that they can work with the participant to complete only the form(s) with problems and mail them to F/EA
• If the Counselor reports that they will work with the participant to fix the incomplete form and then mail the form to F/EA, print the e-mail stating that and staple to the back of the F/EA Start-Up Package
•   <<Staff Title>> puts F/EA Start-Up Package in “Packages with Issues” sorter

               1.      Sort the package under the participant’s last name

•  Any F/EA Start-Up Forms that are received by F/EA are date stamped and then compared to packages in the sorter

               1.      Any forms for consumers with packages in the sorter are added to those packages and quality checked

               2.      The complete F/EA Start-Up Package, with added form (s) is processed through the steps in Quality Check the F/EA Start-Up Package

•  Every two business days, the <<Staff Title>> goes through the sorter

• Follow steps until all completed forms are received or for 90 days
• When a complete F/EA Start-Up Package is received, re-start process at Quality Check the F/EA Start-Up Package

1. Weekly the payroll department creates a <<report>> for employers without a UI Account No. and gross wages greater than $1000 in a single calendar quarter

•  <<Staff Title>> creates the report
• <<Staff Title>> date stamps report
•  <<Staff Title>> assigns task to a <<Staff Title>> or other F/EA staff
• Assigned staff completes state Employer Status Report forms <<that is what the forms are usually called, but an individual state may have a different form name or a different process>> for each participant employer using the employer name, address and FEIN information

• Review the data for each quarter for the participant
• Write the applicable gross wage information on the Employer Status Report <<process may vary by state; insert where on the form to insert applicable data>>
  

• Enter the First Date of Employment, which is the first check date, on the Employer Status Report Form in “Please Enter a Valid Payroll or Employment Start Date”
• Select “Continue”
• In “Company Name”, enter Employer’s First and Last Name
  
• In “Attention To:” enter C/O F/EA – F/EA
• In “Legal Address” enter employer's address
• In "Mailing Address" enter the F/EA's mailing address
• Enter the employer's FEIN on the form as applicable
  
• In “Are you liable for federal unemployment tax?”, select “Yes”
• In “First Date of Liability”, enter first check date from Employer Status Report
• Select the participant’s city from the drop down
• In “Please describe the principal activity…”, enter “Household Employer”
• In “What is the principal product or service…”, enter “None”
• “Please enter the address of your physical location…” enter participant’s address information
  
• In “Please choose the option that best describes your business” select Domestic
• In “Please choose the option that best describes your business” select Domestic
  
• In “Name”, enter Consumer’s Name
• In “Home Address” enter Consumer’s Address
• In “Social Security Number”, enter the participant’s SSN
• In “Is this individual compensated for services performed for the company”, select “No”
• In “Select the above individual’s title”, select “Owner”
  
• On the next page, the participant’s DUA ID will be listed.

• This report shows any consumers that should have a UI Account No., but don't
• <<Staff Title>> follows up with state to inquite about status of UI Account No.s for these consumers

 Test

1. When a participant contacts F/EA to request a package, <<Staff Title>> (or assigned staff member) records the call and request in Customer Service module of the F/EA system.
2. <<Staff Title>> verifies in Payroll System that the participant has a <<met program criteria to be allowed to hire staff>>.
   • If the participant has <<met necessary program criteria>>, proceed with mailing Worker Hire package
   • If the participant has not <<met necessary program criteria>>, inform them that a package cannot be mailed to them until the participant <<meets necessary program criteria>>
     

3. <<Staff Title>> sends out packages before the end of the day that the participant’s request is received.
4. <<Staff Title>> prepares package to be mailed.
   • Place packages in envelope and address the envelope to the most current participant or representative mailing address.
   • Put the package in the outgoing mail box.
5. <<Staff Title>> records in the Customer Service module that packages were sent and the date sent.

1. After identifying that a new version of a form will be implemented, <<Staff Title>> (or assigned staff member) prints two copies of the updated form and a copy of the instructions. Completes a copy of the form as a sample for consumers to follow. Both the Blank updated form and the completed sample form placed   in the Forms Control Binder stored at Customer Service Unit
2. <<Staff Title>> updates the Employee Packet Control Sheet to record the date the form is updated.
3. Copy front and back of all forms which were changed in Worker Hire package and or F/EA Start up Package, including samples and instructions.
4. The <<Staff Title>> determines how many copies are required.
5. <<Staff Title>>, or assigned staff member, writes a detailed letter to each Counselor and participant to accompany the  updated forms
6. This letter includes:

•  Descriptions of any changes on the forms
•  Step by step instructions to complete the forms
•  Instructions to use these new forms for any new workers that will be hired
•  Notification of the implementation date of any new forms with instructions to only use new packages as of the implementation date
• A template for this letter is saved here: <<File Path>>

10.  The <<Staff Title>> reviews a single sample package to be sent for completeness and accuracy.
11. <<Staff Title>> mails updated packages and a letter from the <<Staff Title>> to each Counselor and active participant

• Counselors use packages in trainings and when a participant requests Worker Hire packages from the Counselor.

Required Forms

1. Employee Agreement
2. Employee Information Sheet
3. Federal Form W-4 and Instructions (F/EA prefers to receive this completed form, but if form is not submitted, F/EA will withhold Federal Income Tax at the highest rate of Single with 0 Allowances)
4. USCIS Form I-9

1. Check for the "Date Received" stamp.
2. Find the Worker Hire Package Forms Checklist

• Compare each form received against the boxes checked as completed and submitted by the participant.
  
• At the bottom of the Quality Check form write in:
• -the participant #
• -F/EA staff name and date, and
• -applicable information regarding each form

3. Continue with verification process.
4. Review the first form

• Ensure that the following information is complete:

<<Insert requirements for quality check here>>

6. Review Form W-4
7. Ensure that the following information is complete:

•  Box 1, First Name, Last Name (of Worker) and address
•  Box 2, Social Security Number
•  Marital Status
•  Last name different to name on the social security Card
•  Number # of Allowances
•  Additional (deduction) amount requested
•  Exemptions claimed
•  Employee’s signature “certifying that the information is true, correct and complete” and the date
•  Employer’s Name
• If Line 3 and 5 are not completed the IRS guidelines states that the workers should be taxed as “single, 0”.
• If line 3 is not completed and line 5 has a number, the employer will be taxed as “single, and the # of allowances”.
• If line 3 is completed as “married” and line 5 is left blank. The workers will be taxed as “married, 0”.
• Check the appropriate box on the Worker Hire package Forms Checklist; if the form was completed correctly. If information is missing, note briefly next to the form name, the missing information.

8.  Review Form I-9

• Section 1- Worker Last, First Name and Middle Initial
• Worker Address
• Worker Date of Birth
• Worker City
• Worker State
• Worker Zip Code
• Worker Social Security #
• Worker MUST complete one of the three check boxes under “I attest, under penalty of perjury, that I am (check one of the following).   If either of the bottom two check boxes are checked, dates and Alien or Admission #s must be complete
• Section 2 must be complete
•  Per I-9 instructions, all applicable information from documents must be completed in Section 2.
• - For example, if a drivers’ license is shown under ‘List B’ the drivers’ license number, expiration date and name of licensed driver MUST be shown on the lines
• -If any of the above are missing, Section 2 is incomplete
• Verify that appropriate documents from each list are shown
• Compare the provided documents to the list of acceptable documents on Page 2 of Form I-9
• -If a List A document is provided, only one document is required
• -If List B or C documents are provided, the workers must show one document from each list for a total of two documents
• ‘Certification’ section must be complete 
• Employer must enter the month/day/year that they reviewed and certified the workers’s documents
• The Employer must Sign, Print their Name and Date the Certification section
• The Employer must enter their address
• The ‘Title’ field is not required to be completed by the employer
• Section 3 is only required if the employer is updating or recertifying the workers’s work authorization status 
• It is the duty of the employer to track when a workers must be recertified
• F/EA does not track workers work authorization status
• -Neither the workers nor employer should submit copies of identification documents to F/EA:
• It is the employer’s responsibility to review documents and record them on Form I-9
• F/EA will appropriately destroy any identification documents which are received with copies of Form I-9

10.  Review the Authorization Agreement for Direct Deposits.

• This form is not required unless the workers elects to have their payment directly deposited to their bank account

11. If the workers has completed this form, ensure the following fields are complete:

• Bank Name
• Bank Address
• Depositor Account No.
• Type of Account
• Transit Routing Number
• Account Number Information
• Worker Name
• Date
• Worker Signature
• Employer Name
• A voided check (not a deposit slip) must be submitted with this completed form

• Print or Type Full Name (Worker Name)
• Social Security Number (Worker SSN)
• Line 1 Check Box (Yes or No)
• Line 2 Check Box (Yes or No)
• Line 3 Check Box (Yes or No)
• Signature (Worker Signature)
• Date

• Tell the consumer the forms with problems and explain what is incomplete or inaccurate about completion of the form
• Notify the participant that they can complete only the form(s) with problems and fax it to F/EA
• Notify participant that F/EA will hold the packet for 2 business days awaiting their faxed, corrected form(s) 
• Notify participant that if the corrected form(s) are not received by F/EA within 2 business days, the entire Worker Package will be returned to the participant.
• F/EA cannot enroll the participant’s workers until a fully complete Worker Hire Package is received.
• If the participant prefers, F/EA can return the entire package to the participant immediately and the participant and workers can correct forms with issues and return the entire package to F/EA
• Log all communication with the participant, including the deadline provided to the participant to fax a corrected form, in the Customer Service Module of the F/EA system
• <<Staff Title>> or <<Staff Title>> (or assigned staff member) puts Worker Hire Package in a sorter for packages requiring follow up
• Sort the package under the participant’s last name
• Any Worker Hire Forms (as separate from a complete Worker Hire Package) that are received by F/EA are date stamped and then compared to packages in the sorter.
• Any forms for consumers with packages in the sorter are added to those packages and quality checked
• Customer Service Module of F/EA system is updated stating that the form (s) has/have been received, when forms are received
• Every two business days, the <<Staff Title>> goes through the sorter.

• Identify any packages remaining in the sorter that have not had updated forms received for them
• For each participant with a package in the sorter, <Staff Title>> opens the Consumer's log in the Customer Service Module of the F/EA System
• <<Staff Title>> checks to see the date in the Customer Service Log file by which any additional faxed forms would be accepted by F/EA (the deadline for faxing in corrected forms as provided to the participant)
• If the deadline provided to the participant is today or before today, <<Staff Title>> contacts participant

•  <<Staff Title>> notifies participant that because a completed form has not been received by F/EA by the deadline, F/EA is returning the package to the participant
•  <<Staff Title>> urges participant to utilize sample documents in the back of the Worker Hire Package for assistance completing forms
• <<Staff Title>> notifies participant to contact F/EA or Counselors for additional assistance completing forms
•  <<Staff Title>> logs contact with participant in Customer Service Log for participant
• <<Insert process for how F/EA resolves missing forms situation for workers and participant>>

• When a complete Worker Hire Package is received, re-start process at Quality Check the Worker Hire Package

1. <<Insert process for entering workers and tax information into payroll system, including any workers FICA tax exemptions.  Insert process for connecting workers to participant in systems.  Insert process for recording workers mailing address>>

• See <<File Path>> Hire list

•  <<Staff Title>> (or assigned staff) opens <<File Path>> New Hire Report
•  <<Staff Title>> (or assigned staff) sorts New Hire Report by Employer
• Using the “New Hire Reporting” report provided by the reporting agent, <<Staff Title>> (or assigned staff) identifies each workers listed on the report in the Worker Package Hire List
•   <<Staff Title>> tracks in Payroll System the date that the each workers was submitted on the New Hire Report

1. <<Staff Title>> or assigned staff obtains electronic list of all active workers names, Social Security Numbers and birth dates from payroll system  <<Insert process onhow to do this>>
   • This list is formatted per current Social Security Number Verification System specifications (http://www.ssa.gov/employer/ssnvs_handbk.htm#subfileformat)
2. <<Staff Title>> logs onto the SSA’s Business Services Online
3. Follow instructions to upload SSN Verification File
4. Go to https://s044a90.ssa.gov/acu/BSOIRESEAI/login
5. Select ‘I Accept’
6. Enter user PIN and Password. 
7. User develops a Password per BSO password requirements, including any required characters
8. BSO provides a PIN
9. Per BSO, password must be updated at least once annually
10. F/EA updates password quarterly for added protection
11. Select ‘Submit an Electronic File for SSN Verification’
12. Select ‘I Accept’
13. Select ‘Continue’
14. Enter the F/EA Agent EIN in ‘Employer’s EIN’ box
15. Enter Select ‘Browse’ and browse for the SSN Verification text file
16. Select ‘Submit’
17. Print Confirmation Sheet
18. Initial and date confirmation sheet
19. Provide Confirmation Sheet to <<Staff Title>> for review

•  <<Staff Title>> reviews, initials and dates \
• Confirmation sheet and copy of submitted file are stored in “Social Security Number Verification” binder in Payroll Department

20.  Log in to SSNVS the next business day to check to see if a return file has been produced

21.  If a return file has been produced, download the file

23.  Open the file in Excel

24.  Sort the spreadsheet by the 9 column

• This is the error column
• Any records with an error code of 1, 5 or 6 must be followed up on
• Error 1 means that the SSN provided for the workers was not ever issued by the SSA, so it cannot be a valid SSN
• Error 5 means that the name submitted for the SSN does not match the name on record for the SSN
• Error 6 means that the SSN did not verify for another reason. This is usually if the SSN has nonnumeric characters or is not 9 digits in length

25.  For any SSNs with error codes 1, 5 or 6, the F/EA must verify that the SSN provided in the Worker Hire Package was the SSN submitted to the SSA for verification

• A typo at any point in the process could cause an error in the Social Security Number Verification System
• Comparing the SSN with an error in the return file to the SSN in the Worker Hire Package resolves the majority of errors

26.  Print the Excel sheet showing errors

• <<Staff Title>> initials and dates Excel sheet print out, to show that errors were collected and the date errors were collected
• <<Staff Title>> initials and dates Excel sheet print out
•  Excel sheet print out is stored in “Social Security Number Verification” binder in Payroll Department

27.  Locate the Worker’s Hire Package saved in the participant’s scan file on the X drive

28.  Review each form in the Worker Hire Package

29.  Compare the SSN listed on each form to the SSN listed for the provider in the return file

• Is the SSN the same?
• If the SSN in the Worker Hire Package is different than the SSN return file, it is likely that the SSN in the Worker Hire Package is correct.

30.  Go to https://s044a90.ssa.gov/acu/BSOIRESEAI/login

31.  Select ‘I Accept’

32.  Enter user PIN and Password. User develops a Password, BSO provides a PIN

33.  Password must be updated at least once annually

34 . Select ‘Submit an Electronic File for SSN Verification’

35.  Select ‘I Accept’

36.  Select ‘Continue’

37.  Select “Verify up to 10 SSNs Online”

38.  Enter the Worker’s name and the SSN found on the Worker Hire Package

39.  Select “Submit”

40.  The next screen will report whether the name and SSN match the SSA’s records

41.  If they do, update the Worker’s SSN with the correct SSN in all systems

42.  If the name and SSN found on the Worker Package do not match the SSA’s records, or if the SSN on the Worker Package is the same as the SSN submitted to the SSA originally, F/EA customer service must contact the workers’s participant to attempt to resolve the SSN error

43.  <<Staff Title>> (or assigned staff member) places an outbound call to the participant and notifies them of a problem verifying their workers’s Social Security Number

44.  This call is documented in the Customer Service module in F/EA System

45. Rather than verify the SSN with an outbound call to the Consumer, the <<Staff Title>> identifies him or herself as a representative of the F/EA, leaves his or her name and number for the participant to call back.

• This process is used so that the participant can verify that the phone number provided is indeed F/EA’s and is not a fraudulent caller

46.  A <<Staff Title>> verifies the previously provided SSN and Date of Birth (DOB) with the participant when he or she returns the call 

47.  If the SSN or DOB on file with F/EA does not match that provided during the call by the provider, record the corrected SSN in all applicable systems

48.  Follow steps to verify the SSN with the Social Security Administration

49.  If the SSN or DOB on file matches that provided by the workers, the <<Staff Title>> encourages the participant or workers to contact the Social Security Administration’s local branch to correct or verify their SSN or Date of Birth

50.  The <<Staff Title>> provides the workers with a local number to reach the Social Security Administration

51.  Contact information for the Social Security Field Office near the workers or Consumer can be located by entering the workers or participant’s zip code at this website: https://secure.ssa.gov/apps6z/FOLO/fo001.jsp

52.  All contact with the participant is recorded in the Customer Service Module

Update Worker Contact Information

<<Insert process to update contact information in your systems>>

1. <<Staff Title>> obtains consent forms to have a background check performed from each prospective workers's employment package.
2. <<Staff Title>> reviews the consent form for completion.
3. <<Staff Title>> tracks that the consent form was recieved <<insert how that is tracked>> and submits the background check for processing.
4. <<Insert to what entity and how the background check is submitted>>
5. <<Staff Title>> tracks that background check was submitted for processing.
6. Results are obtained from background check within X days of submitting request for background check.
7. <<Staff Title>> reviews results.
8. <<Insert process for reviewing results, including what should happen if offenses exist on a background check.>>
9. <<Insert process for tracking that a background check was performed so that workers is approved to be paid.>>
10. <<Insert any process for informing the participant or workers of workers's status in program (e.g. able to be paid or not).>>

1. A blank Goods and Services Vendor package is included in each participant's Welcome Package.
2. Each blank Goods and Services Vendor package includes the following documents:
3. Information on F/EA operations and policies is provided for the Goods and Services Vendor in the package, including a payment schedule, contact information and roles and resposibilities of of the F/EA
4. Vendor agreement
5. A payment request form is included in each package 

• This form is used for goods and services vendor to propose services that they will provide to submit to F/EA to receive approval for payment

  6.  Vendor Enrollment Information Form

• This form collects all of the relevant information in order for vendors to be issued payments in the program.

  7.  IRS Form W-9: Request for Taxpayer Identification Number and Certification, and Instructions for Qualified Independent Contractors Providing Approved Goods and Services

  8.  This form is provided to collect vendors Taxpayer Identification Numbers (TINs), in order for their invoices to be processed.

• This information is needed in order for IRS Form 1099 to be processed for vendors at year end.

  9.  Medicaid Provider Agreement, as applicable

  10.  Direct Deposit Form

1. <<Insert process to quality check vendor package.>>
2. Ensure that the vendor has completed Form W-9, regardless of the vendor's status as a corporation, non-profit, sole proprietor, or Limited Liability Corporation.
3. <<Enter vendor data, including vendor TIN, name and address into payroll system.>>
4. <<As applicable, associate vendor with consumers who will pay vendor.>>
5. <<If vendor has submitted direct deposit paperwork, establish vendor for direct deposit.>>
6. <<Store vendor paperwork in participant file for a minimum of 7 years per File Retention Policy.>>

Validate Each Individual Budget for Accuracy

1. Upon receipt of the budget, <<Staff Title>> looks for participant in payroll system.
2. If participant is not found, <<Staff Title>> uses this process.
3. Place budget in inbox called "Establish Consumer in Systems"
4. Each day, <<Staff Title>> takes all budgets in "Establish Consumer in Systemss" inbox to process paperwork for the participant to obtain the appropriate Tax ID numbers
5. <<Staff Title>> obtains quality checked paperwork for all consumers in the inbox
6. <<Staff Title>> provides start-up paperwork and list to <<Payroll Department>> to set-up
7. <<Payroll Department>> enters into the payroll systems all consumers who have an EIN and completed start-up paperwork
8. After setting up all consumers in the payroll system, <<Staff Title>> uses applicable policy and procedure manual to enter budget in the systems and issue a welcome package to the participant.

Enter Budgets (Not Extensions) in Payroll System

•  <<Insert Process to enter individual budget data into the payroll system and any checks or calculations that need to be made as part of the process.>>

1. Review PA extension
2. <<Insert Process to enter Extensions/Amendments into Payroll System.  Include any necessary checks or calculations and/or people that should be notified of the change.>>

1. After entering budget information in Payroll System, <<Staff Title>> prepares Welcome Package to be sent to participant
2. The Welcome Package is only issued to the participant after F/EA receives the participant’s first budget and all employment paperwork has been deemed complete.  Welcome Packets are not sent to the participant following receipt of subsequent budgets.
3.  <<Staff Title>> is provided a list of new consumers for whom Welcome Packages should be issues.
4. Budgets for these consumers are entered in to applicable systems (See previous chapter) and issued Welcome Packages
5. <<Staff Title>> obtains Welcome Letter template from <<Insert File Path>>
6. On Welcome Letter, <<Staff Title>> enters today’s date in “Date”
7. On the blank line following “Your Consumer ID is ______”, enter participant ID
8. Enter participant first and last name in appropriate place on Welcome Letter
9. <<Staff Title>> obtains a complete Welcome Package from <<file path or physical storage>>
10. Each Welcome Package includes the following documents

• Overview of F/EA's services, operations and key roles and responsibilities
• F/EA hours of operation and key contact information
  
• Timesheets
• -These are used for workers and consumers to report service provided by the workers
•   Invoices
• -These are used for non-workers goods and services requisitions
• Termination Form
• -The participant completes this form and submits it to F/EA when they terminate a workers
•  Change and Request Form
• -This form is used for the participant to request changes to their or their workers’s address, telephone number or other contact information
• Notification of Reinstatement of Worker
• -This form is used for a participant to notify F/EA that they are re-hiring a workers
•  Policies
• -<<Insert Policies that F/EA wishes to share with participant>>
• Fraud and Abuse Policy
• <<Staff Title>> obtains manila envelope from shipping supplies storage area
• Obtain participant or representative mailing address
• Mail envelope to participant or representative

<<Insert procedure to apply for and receive a approval to be a Medicaid enrolled provider, as applicable.>>

Faxed Timesheets

1. Consumers are encouraged to fax timesheets to the F/EA as stated in the timesheet instructions in the Start-Up Package
2. The timesheet fax number is <<XXX-XXX-XXXX>>
3. Timesheets faxed to the timesheet fax number go directly to the <<verifier system>>
   • Timesheets faxed to the timesheet fax number are automatically date stamped by the system as they are picked up by the system
4. Timesheets are processed via the standard process

1. Consumers can mail timesheets to F/EA or drop them off at the F/EA at <<insert address here>>.
2. Timesheets that are mailed to F/EA are opened and processed daily
3. Timesheets that are dropped off at the F/EA drop box by 3PM daily, are collected daily from the drop-off box and processed
4. Payroll Representative collects all dropped off or mailed timesheets each day at 3:15 PM
5. Payroll Representative takes timesheets to date stamp machine and date stamps the timesheet
6. <<Where do timesheets go for the next phase of processing?>>

Verify Timesheets for Accuracy and Completeness

1. <<Staff Title>> or assigned staff double clicks on Teleform icon on desktop
2. <<Insert process used to verify timesheet accuracy>>
3. Verify that the participant has completed all necessary paperwork prior to the timesheet being processed
4. <<Insert the process used to verify that all program requirements have been met>>
5. Verify that the participant number on the timesheet exists in the Payroll System and pull up the participant name associated with the participant number for verification

•  The participant’s name and number require verification.

6.  Verify that the Employee ID number on the timesheet exists in the Payroll System and pull up the workers name associated with the Employee ID for verification

• The workers’s name and number require verification.

•  If the dates on the timesheet are for future dates, the timesheet should not be processed
  

12. Verify that the total hours worked each day match the difference between the in and out times on the timesheet.

•  <<Insert what to do if hours don't match>>

Verify that the total hours worked for the week match the sum of the daily totals for each week.

• Identify the weekly totals that do not match the sum of daily totals for each week.
• Update the weekly totals to match the sum of daily totals
  

13.  For any timesheet verification errors that cannot be resolved, do the following:

• Print image of timesheet (if verifying electronic timesheet)
• Write <<the batch number>> on the timesheet and the problem with the timesheet
  
• Give the timesheets with problems to <<Staff Title>>
• Customer Service Unit will contact consumers as applicable
• After verifying all timesheets in a batch, <<Staff Title>> or assigned staff will be assigned another batch to verify
• Each Batch is saved as the verification is completed, the batch status will change to “Ready to be committed”
• This completes the review of the timesheets for completeness and accuracy. 

Commit Timesheets for Payment

• Processing of the timesheets for payment is the responsibility of the Payroll Department staff only. Payroll staff are the only personnel authorized to perform the steps below.

1. For any batches with a status of “Ready to be committed” <<adjust process per software system below>>
2. Select “Commit"
3. A message displaying, “Do you want to commit the batch?” will display
4. Select “Yes”
5. The batch status will change to “Batch is Complete”
6. These batches will be picked up by Payroll System
7. Identify any batches that have a number greater than zero in the “Nonforms” column     

Process to Sign Timesheet if a Consumer Passes Away in Payroll Period

• Timesheets are required to be signed by a participant or representative. The procedure below outlines the process to execute the timesheet in the event the participant passes away during a payroll period in which a workers has worked. In no instance are Counselor staff authorized to sign a participant’s timesheet.

1. If the participant has a representative or legal guardian, the representative or legal guardian should sign the timesheet
2. If the participant does not have a representative, then a relative or caretaker who is not the workers is authorized to sign the timesheet
   • The relative or caretaker must submit with the timesheet a letter stating the date that the participant passed away
   • This date is compared to the last date worked on the timesheet and no time worked after the participant’s date of death are paid

3.  If none of the above are available, the <<Staff Title>> or <<Staff Title>> will sign the timesheet.

•  <<this might be a combination of importing OCR timesheets and manually entering timesheet data>>

<<Insert procedure for paying in accordance with rates.  In most cases, the rates are pre-determined and are stored in the participant's budget on the line item for the individual workers.>>

<<Insert Process to do the following>>

-Print checks with the applicable check date

-Get signature on checks

-Print remittance advices with checks

-Verify addresses on checks/envelopes

-Stuff checks/remittance advices in envelopes

-Mail checks with postage date on or before published pay day

-Create electronic funds bank file for direct deposits

-Upload electronic funds file to F/EA bank

-Manage "pre-notes" as needed

-Get confirmation that direct deposits have been accepted

-Mail/email remittance advices for direct deposits

-Store check information

1. <<Staff Title>> collects all Research forms at the end of each pay cycle
   • Research forms are stored in the Timesheets for Research folder in the Payroll Department
2. Select the first Research form in the folder
3. <<Staff Title>> requests Billing History report for the participant from Billing Department
4. Verify that the research was not already performed and the timesheet paid
   • Go to <<File Path>>
   • Within this folder, a folder exists for each participant for whom research has been performed in the past
   • Search for a folder named for the participant

4. If you locate a folder named for participant, review the research spreadsheet within the folder and perform the following steps
5. Compare the research to the “Needs Research” sheet and complete any missing information on the “Needs Research” sheet
6. Verify that the research was completed accurately by double checking the calculations and data
7. Print the research page for the participant
8. Attach the research page to the back of the timesheet that could not be paid for insufficient hours
9. <<Insert process to research a participant's budget utilization>>
10. <<The point of this process is to ensure that the participant actually has spent all of his/her budget and his/her timesheet should not be paid.>>

 <<Insert procedure based on F/EA's operations>>

Customer Service Receives Notification

1. When Customer Service receives a call that a check should be reissued, the <<Staff Title>> must first ask the caller to identify himself or herself.
2. <<The <<Staff Title>> must verify that the caller is the participant or representative>>
3. If it is, continue to step 5
4. << If the caller is not the participant or representative, <<Staff Title>> informs the caller to ask the participant or representative to contact F/EA>>
5. <<Staff Title>> verifies in the payroll system whether the check in question was paid
6. <<Insert process to check this in payroll system>>
7. <<Staff Title>> verifies check delivery address
8. <<Insert process to check mailing address in system>>                                                         
9. Notify the caller of the check number that was originally issued
10. <<Request from the participant a “Stop Payment” letter containing the following information:
    • Consumer and Worker Name
    • Payroll period paid on the check
    • Check number
    • Explanation of why a replacement check is required
    • Consumer or representative’s signature>>

11.  Remind the caller that if they do receive the original check, they must contact F/EA to inquire if it can be cashed prior to cashing it

12.  Log description of call in Customer Service tab of Payroll System

13.  Use code to denote the type of call being logged

14.  Open the Stop Payment Requests Form at <<File Path>>

15.  Complete the form including the following information on the Stop Payment Request Form:

• Caller’s name
• Date of Call
• Consumer Number
• Consumer Name
• Worker Name
• Consumer/Representative Phone Number
• Payroll Period
• Check number
• <<Staff Title>> name
• Reason for Stop Payment
• A note that the address was verified
• A note that if the address was incorrect, the correct address is now in the payroll system

16.  Attach copy of check stub to Stop Payment Request Form

17.  <<Keep this package of documents until the written request for stop payment is received from the participant or representative>>

18.  <<Staff Title>> stores the request in “Stop Payment Requests” folder

19.  <<Once the written request for stop payment is received, log that it has been received in the Consumer’s Customer Service tab in Payroll System>>

20.  <<Attach written request for stop payment to copies of check stub and P/R Delivery Address page and Stop Payment Request Form>>

21.  Provide entire package to  <<Staff Title>>  to issue stop payment and replacement check

1. <<Staff Title>> or designated officer verifies with the bank online if the check was cashed (See Processing Online Stop Payment below)
2. If the check was not cashed, process a stop payment requisition with the bank using the online process (See Processing Online Stop Payment below)
3. Print a copy of the online transaction
4. <<Staff Title>> or designated officer must sign and date check print out information (in stop payment package received from Customer Service)
   • Attach a copy of the online transaction to this stop payment package
5.  <<Staff Title>> or <<Staff Title>> completes a A/P Check Requisition including:<<update this process per the process actually used by the F/EA>>
   • In Vendor Name, complete with workers Name and Address
   • In Description, enter “Reference: Consumer Name and Number”
   • In Description, enter the reason a manual check is requested
   • Specify the account number to be affected
   • Specify the amount for which the check should be paid
   • Check boxes in the lower right corner can be completed to denote where to mail the check
   • Complete the “Date Submitted”
   • Complete the “Submitted By”
   • The requisition is always submitted by <<Staff Title>> or F/EA CFO

5. The person listed in “Submitted By” must sign the form
6. <<Staff Title>> scans signed check print out information and A/P Check Requisition form
   • <<Staff Title>> or Lead <<Staff Title>> attaches scanned image of signed check print out information and e-mails to F/EA Accounts Payable Department with a subject “Check Requisition”
   • Upon receipt of this requisition, F/EA Accounts Payable Department issues a replacement check dated the day of the authorized request
   • After printing the check, F/EA Accounts Payable Department submits an image of check to F/EA Payroll Department
7. <<Staff Title>> or <<Staff Title>> attaches all documents after verifying that all data is correct
8. Record voided check information in Void and Reissue log
   • Open Void and Reissue log spreadsheet found here: <<File Path>>
   • Enter the following information in the Void and Reissue log.  Information is found on the documents developed as part of the stop payment process

• Consumer name
• Worker/vendor name
• Check number for stop payment
• Check amount
• Date participant or representative reported the missing check
• Reason for stop payment
• Date stop payment was made with the bank
• Payroll staff member’s signature on check print out (payroll staff who authorized the stop payment)
• F/EA staff name who received call from participant or representative of missing check
• Name of caller
• Confirmation of check delivery address
• FI explanation of issue (why original check was not received by participant)
• Replacement check number
• Replacement check date
• Initials of payroll staff monitoring this transaction

9. After recording this information, place participant’s stop payment package of documents in the “Void and Reissue” binder for storage

1. <<Staff Title>> or designated officer goes to bank website: <<insert bank website>>
2. Enter Company ID: (This will be assigned as needed)
3. Enter Company password: (This will be assigned as needed)
4. Enter User ID: (This will be assigned as needed)
5. Enter User password : ( This will be assigned as needed)
6. Select “Submit”
7. Verify if check was cashed
8. Go to “Balance Reporting” on menu
9. Select “Account Summary”
10. Select <<insert bank account name>>
11. In “From” date, enter the check date
12. In “To” date, enter today’s date
13. Select “Submit”
14. Sort report by field by which you wish to search
15. Attempt to identify check in question
16. If check cannot be found, the check has not been cashed.  Go to Step 18.
17. If check is found, the check has been cashed

• Obtain the Check Stub print out
• Write on print out that check was cashed and the date check was cashed
• If check was cashed in a prior month, obtain check image in bank statement from F/EA Accountant
• Provide this information to Customer Service
• Customer Service will contact the participant

18.  Select “Account Services”

19.  Select “Stop Payment”

20.  Select “Add Stop Payment”

21.  Select “Account Number”

22.  Select “Reason for stop Payment”

23.  Enter Check Number; Check Amount; Issue date and Payee.

24.  Select “Add”  

25.  Verify the accuracy of the data.

26.  Select “Process”  

27.  The screen will change to confirm. 

28.  Print Confirmation page

Monthly Reconciliation of Payroll Payments

1. At end of each month, <<Staff Title>>, or assigned staff, obtain the monthly Payroll Journal Summary from the payroll system
2. The report includes the following:
   • Payments for <<X program>> Consumers
   • Payments for <<Y program>> Consumers
   • Adjustments for <<X program> Consumers
   • Adjustments for <<Y program>> Consumers
   • Adjustments for Transfers
3. This report must be matched to the weekly reconciliations
   • Open spreadsheet called
   • Create a new tab in the spreadsheet and name it “Month End”
4. A tab exists in the spreadsheet for each payroll week
   • These tabs include summary amounts for each day payroll was cut for the payroll week as well as weekly sums
   • Copy the weekly summary amount to the month end tab
   • Do this for each week in the month
5. <<Staff Title>> creates a spreadsheet and merges every expense report for the month
6. Using the monthly Payroll Journal Summary from the payroll department enter the following values separated by program, transfers and adjustments
   • Day Hrs
   • Day wages
   • OT hours
   • OT wages
   • Holiday hours
   • Holiday wages
   • Other hours
   • Oth wages
   • Night hours
   • Night wages
   • Total hours
   • Total wages
   • Federal Income Tax Withheld
   • State Income Tax Withheld
   • Employee Social Security
   • Employee Medicare
   • EIC
   • Misc Deductions
   • Net
   • Employer Social Security
   • Employer Medicare
   • Employer FUTA
   • Employer SUI
   • Total Liab
   • Workers' Compensation
7. In column S, insert calculations that sum each of the rows listed above for each program
8. In column T, the difference between the payroll system month end report and the sum of weekly payroll amounts is shown
   • Research and resolve any discrepancies
9. Journal Entries and Posting to General Ledger is performed using Policy and Procedure <<insert link>>

1. At end of each quarter, <<Staff Title>>, or assigned staff, obtain the quarterly Payroll Journal Summary from the payroll system
2. The report includes the following:
   • Payments for <<X program>> Consumers
   • Payments for <<Y program>>Consumers
   • Adjustments for <<X program>> Consumers
   • Adjustments for <<Y program>> Consumers
   • Adjustments for Transfers
3. This report must be matched to the sum of the monthly reconciliations in the quarter
   • <<Staff Title>> opens spreadsheet called Quarterly Reconciliations YYYY from <<File Path>>
4. On the first tab (Jan-Dec YYYY), a summary of each quarter exists
   • The quarterly values are automatically pulled from the reconciled monthly values called Month YYYY at <<File Path>>
   • The summary contains data for each program
5. Open the tab on the spreadsheet called “TRANS X Qtr”
   • This tab shows all transfer amounts in and out of the F/EA by hours, dollars and tax
   • Enter the transfer amount from the tab called “TRANS X Qtr” to the Transfer column on the Jan-Dec YYYY tab
6. Enter the data from the quarterly Payroll Journal Summary Report
7. Insert calculations to compare the quarterly Payroll Journal Summary Report from the payroll system to the calculations on the summary tab called (Jan-Dec YYYY)
8. The amounts on the quarterly Payroll Journal Summary Report should match the quarter sums on the summary tab of the spreadsheet called (Jan-Dec YYYY)
9. Any discrepancies must be researched and resolved
10. A note is made in the green box at the bottom of the spreadsheet to outline any discrepancies and how they are resolved
11. After resolving any discrepancies, print Quarterly Reconciliation document for the quarter
12. Print the Transfers tab for the quarter
13. Attach the quarterly Payroll Journal Summary report for the quarter
14. Attach any supporting documents showing resolution of discrepancies
15. <<Staff Title>> reviews reconciliation and supporting documents
16. <<Staff Title>> signs and dates on the Prepared By: line
17. <<Staff Title>> reviews reconciliation and supporting documents
18. <<Staff Title>> signs and dates on the Approved By line
19. Scan signed reconciliation and supporting documents to <<File Path>>

Post Payroll Tax Liability to General Ledger

1. On monthly basis, <<Staff Title>> produces Payroll Journal Summary report.
2. F/EA Accountant or assigned staff reviews journal entry and supporting documents for completeness and mathematical accuracy.
3. F/EA Accountant posts the Tax liability to the following General Ledger accounts.
   • Account # <<>> Employee Federal Income Tax withheld
   • Account # <<>> Employee and Employer FICA Tax
   • Account # <<>> Employee State Income Tax withheld
   • Account # <<>> Accrued State Unemployment Taxes
   • Account # <<>> Accrued Federal Unemployment Taxes

<<Insert information on how the F/EA complies with this policy.>>

1. Payment Request Forms are distributed to all consumers in the  program in their initial Goods & Services Vendor Enrollment Packages
2. Consumers can print out more PRF’s from the F/EA website
3. Consumers can call F/EA toll free line to request more forms by mail
4. On at least a quarterly basis, F/EA should conduct a mail merge, sending out fresh, blank PRF’s to consumers 
5. Once consumers receive notice from their counselor that their budget has been approved, they may begin to spend the funds from it (both on workers services and non-workers goods and services) 
6. Consumers will complete a PRF for each non-workers good or service for which they wish to use their budget funds
7. Even if the good or service will be regularly purchased on the participant’s behalf, a valid PRF for each pay period must be submitted for each payment to be made
8. It is mandatory that each PRF be accompanied with a valid invoice for the good or service being purchased
9. Consumers can fax or mail the PRF’s to the number or address on the form
10. The payment schedule has a due date by which the PRF will need to be received in order for a check to be cut in that pay-cycle.
11. If the PRF is received after the cut-off date that is specified on the payment schedule then it will be paid in the following check run
12. Each pay period, appropriate staff alphabetize each PRF by the participant’s last name and then by vendor
13. All PRF’s are date stamped as they are received
14. Alphabetized, date stamped, accurately completed PRF’s with a valid invoice attached are placed in a “to-be-paid” folder
15. The invoice is stapled behind the PRF
16. If the PRF is not filled out completely or there is not an invoice attached, the PRF is placed in a separate folder
17. The F/EA Customer Service team will follow up on all incomplete PRFs with the goal of resolving any issues so that payments can be made in the current check run
18. Any unresolved issues will be processed in a future check run, after requirements have been met
19. If applicable vendors are not already in the payment processing system, they must be added
20. After entering the vendor into the system, the vendor ID is written on the form
21. In the invoice processing location of the accounting system:
22. Create a new line item for each PRF by filling in the participant field, vendor field, service code field and the payment amount
23. There may be two errors that occur while following the above steps:
24. The service code is not in the participant’s budget; or
25. Sufficient funds do not exist in the budget line item to cover the invoice
26. For any consumers with issues on their PRF, F/EA staff report the issue to the participant’s counselor
27. The counselor and participant determine whether and how to adjust the budget to make the payment
28. Any PRFs that cannot be processed are placed in a file folder of PRFs with issues
29. On the check run date, checks are cut and mailed to each vendor for which PRF’s were processed
30. Consumers and their counselors receive spending reports on a monthly basis, so that they can see what they have spent and what they have left to spend out of their budgets. 
     

1. The F/EA's payroll system is programmed with the most current tax withholding tables to ensure that taxes are correctly withheld and calculated for every employee paycheck processed.
2. <<Insert information on how and when tax tables in payroll system are updated.>>
3. <<Insert information on how individual employer tax rate information (e.g. for State Unemployment Tax) is stored in the payroll system for each employer and how that calculates the taxes owed.

1. F/EA makes 941 deposit on each day payroll checks are cut with a check date for that day
2. 941 deposit includes FICA (Social Security and Medicare tax) withheld from workers pay, FICA (Social Security and Medicare tax)  paid by the employer on workers pay and Federal Income Tax withheld from workers pay
3. F/EA makes all deposits using IRS online payment system, EFTPS.gov.
4. On a weekly basis, <<Staff Title>> produces and prints a report called the EFTPS Batch Provider Payment Inquiry.  This report shows all deposits made for the F/EA's separate FEIN for the prior week.

• The EFTPS Batch Provider Payment Inquiry shows each 941 deposit made on behalf of F/EA, the date the deposit was made and the settlement date

• This provides subtotals of payments for each tax type

21. Subtotals with description “IRS USATAXPYMT” are weekly Federal Income Tax, and Employer and Employee FICA payments

22. Add the subtotals with description “IRS USATAXPYMT” for each month in the quarter

23. This creates monthly totals of payments

24. Compare this to the liability amounts on Schedule B to ensure that payments for each month are equal to or greater than liabilities

• Voids may cause payments to be greater than liabilities in a month
• If a payment in a previous month is greater than a liability, the liability in a later month can be greater than the payments for that month by the exact amount that was overpaid in a previous month

25. Complete lines 17, 18 and 19 on Quarterly Reconciliation Document

26. Compare the liability on each date on Form 941 Schedule B to the amount for each “Settlement Date” on the EFTPS Batch Provider Inquiry

27. Ensure that the amount on Form 941 Schedule B is less than or equal to the amount on the EFTPS Batch Provider Inquiry for the settlement date

28. Ensure that the settlement date and the date on Schedule B match in each case

• Report any discrepancies to reporting agent
• Reporting agent will file form 941-X as necessary

29. Compare the sum of payments for all three months from bank account to “Total liability for the quarter” on schedule B

30. Ensure sum of payments is greater than or equal to “Total liability for the quarter” on Schedule B
31. Compare the sum of payments for the quarter as debited from the bank account to Line 11 on Form 941

32. If a discrepancy exists, review prior quarter’s 941 Box 13 to see if an overpayment was made

33. Ensure that the discrepancy equals the difference between Line 11 941 and sum of debits from bank account

34. Compare Schedule B 941 Deposits to debits from bank account

35. Ensure all values on dates match

36. Ensure monthly totals match

• Quarter 1 is due by April 30
• Quarter 2 is due by July 31
• Quarter 3 is due by October 31
• Quarter 4 is due by January 31

41. <<Staff Title>> scans all documents and stores them at <<File Path>>

42. Signed reconciliation sheets are stored for a minimum of 7 years.

Filing and Payment

1.  At quarter end, <<Staff Title>> within Payroll Department uses Payroll System to produce State Unemployment Tax report for each employer
2. Each report shows <<insert per state requirements>>:

• Employer gross wages paid in the quarter
• Employer Unemployment Tax Rate
• Taxable wages
• Excess wages
• Unemployment tax liability
• Employee name and Social Security Numbers paid this quarter
• Gross wages by workers
• Taxable wages by workers
• Excess wages by workers

1. Using Payroll System, <<Staff Title>> produces payments to accompany State Unemployment Tax reports <<payments may be paper checks or an Electronic Funds Transfer file>>
2. <<Staff Title>> selects sample of 10% of employers represented by agent for the quarter
3. <<Staff Title>> selects Unemployment Insurance Tax reports and corresponding payments for 10% of participants for quality check
4. <<Insert process used to Quality Check data>>
5. After reports and payments have successfully passed the Quality Check process, <<Staff Title>> submits reports and payments to State Department of Labor
6. <<Insert process to submit reports and payments.  May be electronic or on paper.  Process will vary depending on state.>>

Reconciliation of Unemployment Return and Payment

1. Each quarter F/EA sends a Transmittal Report for e-filing showing the employer, state ID, State Unemployment tax payment, total wages, excess wages, taxable wages, tax rate, Federal ID and monthly workers counts
2. F/EA Accountant collects Transmittal Report and copy of Division of Unemployment Assistance check from applicable file folder
3. F/EA Accountant opens spreadsheet called Quarterly Tax Reconciliation CYYY saved at <<File Path>>
   
   1. Open the tab labeled for SUTA and the quarter in question
   2. Complete the Quarterly Tax Reconciliation by entering values next to the labels using the <<Transmittal Report>> and payments to State Department of Labor
4. Compare the sum of payments on the <<Transmittal Report>> to the amounts debited for State Unemployment Tax from program operating account <<insert detail>>
5. Identify any discrepancies
6. Any discrepancies must be researched and resolved
7. Report discrepancies to Payroll Department as applicable
8. Payroll Department will file amended returns as applicable
9. If no discrepancies identified, F/EA Accountant prints Quarterly Tax Reconciliation document
10. F/EA Accountant signs and dates Quarterly Tax Reconciliation document next to “Prepared By”
11. F/EA Accountant provides Quarterly Tax Reconciliation document and supporting documents to <<Staff Title>>
12. <<Staff Title>> signs and dates Quarterly Tax Reconciliation document next to “Verified By”

13. <<Staff Title>> scans all documents and stores them at <<File Path>> 
14. Signed reconciliation sheets are stored for a minimum of 7 years.

Reconciliation of State Withholding Tax Return and Payment

1. Payroll Staff sends State EFT – ACH Transaction Audit report with each deposit, whether it be weekly, monthly or quarterly
2. F/EA Accountant stores these reports until quarter end
3. Quarterly, F/EA Accountant collects all State EFT –ACH Transaction Audit reports and F/EA Payroll Journal Summary report for the quarter
   • Note that prior to being used for reconciliation to State Withholding data, F/EA Payroll Journal Summary is reconciled to Payroll System Register and sum of weekly F/EA Payroll Journal reports (see Policy and Procedure <<X>>)
4. F/EA Accountant reconciles sum of deposits from State EFT – ACH Transaction Audit report to F/EA Payroll Journal Summary report
5. F/EA Accountant opens spreadsheet called Quarterly Tax Reconciliation CYYY saved at <<File Path>>
6. For each State EFT – ACH Transaction audit report, enter the date paid and the total amount paid under State EFT – ACH Transaction Report on line 1 through 24 of Quarterly Tax Reconciliation

• The amount paid for each Transaction Audit Report will automatically total on line 25
• On line 25 under Amount on F/EA Payroll Journal Summary Report enter the total State Withholding Tax

  7.  Reporting Agent also sends an excel report called F/EA DOR Payment Reconciliation quarterly

• This shows quarterly payments, monthly payments, weekly payments vs. the liability for each employer
• This report also shows the difference between payments and liability

  8.  As an additional verification, F/EA DOR Payment Reconciliation quarterly is compared to F/EA Payroll Journal reports for the quarter

• A variance may occur because participant transferred to another F/EA mid-quarter and all liabilities for that participant are shown on the F/EA DOR Payment Reconciliation report

  9.  Obtain UPS Tracking number used to ship paper returns for employers who became liable for state withholding tax this quarter to DOR from reporting agent

10.  Go to www.ups.com , enter tracking number

11.  Verify that shipment date for DOR shipment occurred on or before the Return Due Date

12.  Enter date shipped on Quarterly Tax Reconciliation document

• Quarter 1 is due by April 30
• Quarter 2 is due by July 31
• Quarter 3 is due by October 31
• Quarter 4 is due by January 31

13.  Obtain receipt from electronic transmittal of state withholding tax returns from reporting agent

14.  Verify that the transmittal date occurred on or before the Return Due Date

15.  Enter transmittal date on Quarterly Tax Reconciliation document

• Quarter 1 is due by April 30
• Quarter 2 is due by July 31
• Quarter 3 is due by October 31
• Quarter 4 is due by January 31

16.  F/EA Accountant reviews variance and accounts for transfers

17.  Any discrepancies are identified and resolved

18.  Adjustments are made as required on the F/EA DOR Payment Reconciliation

Reconcile and Verify 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, Payment

1.  Per IRS Guidance, the Payroll Department makes one aggregate payment per quarter for Federal Unemployment Tax on behalf of all consumers represented by F/EA
2. <<Insert Process Used to determine estimate FUTA deposit amounts by employer and then deposit FUTA in aggregate using the F/EA's separate FEIN).
3. A breakdown of the quarterly payment, the EFTPS Batch Provider Payment Inquiry, is submitted to F/EA Accountant by the Payroll Department after payment to IRS is completed
4. F/EA Accountant (or assigned staff) collects EFTPS Batch Provider Payment Inquiry
5. Open “Quarterly Tax Reconciliation” saved at <<File Path>>
6. Complete the Quarterly Tax Reconciliation by entering values next to the labels for each document
7.  Insert FUTA liability amount from Payroll Department Report
8.  Enter amount on Line 1 of Quarterly Reconciliation document
9. Review payment amount on EFTPS Batch Provider Payment Inquiry
10. Enter amount on Line 1 of Quarterly Reconciliation document
11. Review “Settlement Date” on EFTPS Payment Batch Inquiry
12. Verify that “Settlement Date” for 940 Payment occurred on or before the 940 Payment Due Date
13. Enter Settlement Date on Quarterly Tax Reconciliation document

• Quarter 1 is due by April 30
• Quarter 2 is due by July 31
• Quarter 3 is due by October 31
• Quarter 4 is due by January 31

 14.  Review the “Variance” column of the Quarterly Tax Reconciliation document

• Any value greater than or less than “0” in the “Variance” column indicates discrepancy
• Any discrepancies must be researched and resolved
• Report discrepancies to reporting agent as applicable
• Payroll Department will make a supplemental payment or adjust an overpayment as necessary

 15.  If no discrepancies identified, F/EA Accountant prints Quarterly Tax Reconciliation document

 16.  F/EA Accountant signs and dates Quarterly Tax Reconciliation document next to “Prepared By” 

 17.  F/EA Accountant provides Quarterly Tax Reconciliation document and supporting documents to <<Staff Title>>

 18.  <<Staff Title>> signs and dates Quarterly Tax Reconciliation document next to “Verified By”

 19.  <<Staff Title>> scans all documents and stores them at <<File Path>>

 20.  Signed reconciliation sheets are stored for a minimum of 7 years.

1. <<Insert process to collect applicable payroll data and complete Form 940 per Sample>>     
2. At year-end, form 940 is compared to FUTA payments and liabilities for the calendar year  <<Insert process to verify and reconcile Form 940>>
3. Review the “Variance” column of the Quarterly Tax Reconciliation document

• Any value greater than or less than “0” in the “Variance” column indicates discrepancy
• Any discrepancies must be researched and resolved
• Report discrepancies to Payroll Department as applicable
• Payroll Department files Form 940C as necessary

  4.  Obtain UPS Tracking number used to ship Form 940 to IRS from Payroll Department

  5.  Go to www.ups.com , enter tracking number

  6.  Verify that shipment date for 940 shipment occurred on or before the 940 Due Date

  7.  Enter date shipped on Quarterly Tax Reconciliation document

• Form 940 is due by January 31

  8.  If no discrepancies identified, F/EA Accountant prints Quarterly Tax Reconciliation document

  9.  F/EA Accountant signs and dates Quarterly Tax Reconciliation document next to “Prepared By”

10.  F/EA Accountant provides Quarterly Tax Reconciliation document and supporting documents to <<Staff Title>>

11.  <<Staff Title>> signs and dates Quarterly Tax Reconciliation document next to “Verified By”

12.  <<Staff Title>> scans all documents and stores them at <<File Path>>

13.  Signed reconciliation sheets are stored for a minimum of 7 years.

1. <<insert the procedure for determining an workers's state of residence.>>
2. <<Insert the procedure for determining if an workers is non-resident.>>
3. <<Insert the procedure for managing non-resident workers taxes.>>

1. Prior to December 31 of each calendar year, F/EA staff update workers address information per received Change Request Forms.  Address updates are made in the Payroll System for each affected workers.
2. F/EA balances and reconciles Form W-2 reports to State Withholding Tax returns and Forms 941
3. <<Insert process to do this>>
4. <<Control Sheets are used for reconcilations>>
5. <<Insert who reviews and signs off on control sheets before Forms W-2 are mailed to workers>>
6. Prior to January 31 of each calendar year, F/EA mails Forms W-2 to each workers to whom wages were paid as part of the program in the preceding calendar year
7. Forms W-2 are populated as follows (with applicable tax and wage information for each workers)
8. After mailing forms W-2 to consumers, <<Payroll Staff Title>>  e-mails <<Customer Service Staff Title>> to notify that Forms W-2 have been mailed to consumers

• Customer Service Unit staff are notified because workers and consumers may begin calling with questions about Forms W-2

  9.  Prior to March 31, F/EA submits an electronic file of Forms W-2 to the Social Security Administration via their Business Services Online portal

  10.  A file of electronic Forms W-2 is produced per Social Security Administration publication EFW2

  11.  The file is uploaded to the Social Security Administration

  12.  After uploading the file, the F/EA receives a Transmittal Confirmation receipt

  13.  <<Staff Title>> saves Transmittal Receipt confirmation to <<File Path>>

  14.  Transmittal Receipt confirmation is saved for a minimum of 7 years per File Retention Policy

  15.  Also prior to March 31, reporting agent submits an electronic file of Forms W-2 to the State Department of Revenue in the required format

  16.  After submitting the file, a Transmittal Confirmation receipt is received

  17.  <<Staff Title>> saves Transmittal Receipt confirmation to <<File Path>>

  18.  Transmittal Receipt confirmation is saved for a minimum of 7 years per File Retention Policy

<<Insert F/EA Process>>

1. Immediately after the final payroll of a calendar year, F/EA identifies any employees who earned less than the FICA threshold for the calendar year in any employer/workers relationship
2. Remember that the FICA threshold must be tested for each employer for which an workers works
3. <<Insert process to create this report>>
4. Run a report of gross wages paid by employer to each workers for the calendar year working for an employer in a calendar year
5. For those employees who earned less than the FICA threshhold for a single employer, run a detailed payroll report showing their gross wages and FICA liabilities by quarter
6. Collect the information for affected employees for Quarter 1
7. Complete Form 941-X as follows:

Date discovered errors: 12/31/YYYY
Part 1, check Box 1 to apply the overdeposit to a future return (fastest way to get money)
Check Box 2 to get a check from the US Treasury (slow way to get money)
        If you choose this method, F/EA can only correct overreported amounts on this 941-X and F/EA must complete a     separate 941-X if F/EA is also correcting overreported amounts.
Part 2, check Box 3 and 3.a
Column 1 = F/EA's originally filed Form 941 less amounts for employees impacted by FICA Refunding

Column 2 = the amount originally filed on Form 941 for the quarter

Line 6: F/EA gross wages stay the same.  The workers were still paid.  It’s the Social Security and Medicare wages that will be adjusted.  Yes, workers were paid, but the wages were not Social Security or Medicare Taxable.
Column 3 = the difference.  This will also be F/EA's total amount for employees impacted by FICA refunding.
Line 8 – take it through like the other lines. 

Column 4 is the sum of F/EA total workers and employer refunded SS tax for the quarter

Line 10 – take it through like the other lines. 

Column 4 will also be the sum of F/EA total workers and employer refunded Medicare tax for the quarter
Lines 10 – 18 follow the remaining instructions on Form
The amount in line 18 is the amount of FICA refunded for the quarter
Half of this amount will be sent as a refund to the individual employees (their share of FICA)
Half of this amount will be refunded to the employer (almost always, this means refunding to the state)

Complete Section 21 to explain how you find the errors. 

1. <<Staff Title>> makes appropriate corrections in payroll system for each employer/workers budget and in  F/EA general ledger.
2. Participant budgets may be affected for the employer portion of FICA.
3. This complete 941-X process is completed for each quarter in the calendar year.

Also complete a Schedule R to accompany each Form 941-X.  The Schedule R should include ONLY those employers affected by refunded FICA in the quarter for which the Form 941-X is filed.  

1. List each employer that had an employee for whom refunded FICA applies for the quarter.
2. The Schedule R should list the employer's EIN and the wages paid and tax liabilities assuming FICA refunding has already taken place - that is show the wages and taxes on the Schedule R as though the employer did not pay the wages or have the liability for the taxes for which a FICA refund is now do.
3. Attach the Schedule R to the 941-X for the quarter and submit to the IRS.

1. Each month when F/EA Accountant performs Program Operating Account Bank Reconciliation any uncashed checks <<180 days or older>> get moved to GL Account <<99999>>
2. For any check <<180 days or older>>, F/EA attempts to contact the payee
3. <<Note: Customer Service Unit is not authorized to have contact with workers. For this reason, the F/EA accounting unit handles all communication with workers regarding uncashed checks>>
4. F/EA Accountant isolates all checks written to workers that are <<180 days old or older>>
5. F/EA Accountant copies and pastes/imports this check data to spreadsheet at <<File Path>>
6. F/EA Accountant verifies each payee’s address in the Payroll System and <<enters address information into the spreadsheet>>
7. F/EA Accountant opens letter template saved here <<File Path>>
8. Complete mail merge from Uncashed ck issue spreadsheet for uncashed ck letter for each workers with a check outstanding for 180 days or more
9. This process will populate each letter with:

• Consumer number
• Check Date
• Type of Check (Payroll check, refund check etc.)
• Worker Address
• Today’s date
• Worker Name
• Uncashed Check Number
• Uncashed check amount

10.  All letters are mailed to workers

11.  Some letters will be returned as “undeliverable”

12.  After undeliverable letters are received, F/EA Accountant or <<Staff Title>> try to contact workers by phone to verify their addresses

13.  Verify mailing address with each workers

14.  Record that call is made in <<Customer Service System>>

15.  pdate address in Payroll System

16.  After verifying or updating address with each workers, send each workers the uncashed check letter

17.  When vouchers are returned to F/EA, F/EA Accountant logs the date the voucher was returned in the Outstanding Check Issue spreadsheet

18.  For all workers in the spreadsheet for whom a voucher has been received, F/EA Accountant approves re-issuance of the check value by completing the "Re-Issued Check Requisition Form"

19.  For each returned, signed voucher, collect the voucher and the Re-Issued Check Requisition form

20.  Provide these forms to <<Staff Title>> for review

21.  Each check gets one form with the Check Requisition and the Letter

22.  <<Staff Title>> reviews all supporting documents and Check Requisition form

23.  <<Staff Title>> initials and dates Check Requisition form in lower right corner

24.  <<Staff Title>> reviews letter and Check Requisition form

25.  If errors do not exist, <<Staff Title>> signs and dates the Check Requisition form

26.  F/EA Accountant interoffice mails the Check Requisition forms to Accounts Payable Department

27.  F/EA Accounts Payable Department issues checks

28.  Issued checks are submitted to F/EA Accountant

29.  F/EA Accountant reviews checks received from Accounts Payable Department

30.  F/EA Accountant enters “Reissued” in column <<B>> of the Check Issue spreadsheet at <<File Path>>

31.  F/EA Accountant enters the reissued check number in column <<R>>

32.  Filter spreadsheet by column B = “Reissued”

33.  Copy all lines with “Reissued” in column B

34.  Paste results to bottom section of spreadsheet where reissued checks are stored

35.  <<Staff Title>> puts checks in envelopes

36.  Seals envelopes

37.  Delivers checks to outgoing mail box

38.  Checks are mailed

39.  By November of the calendar year, uncashed checks are reported to abandoned property for checks that are 3 years old or older

40.  F/EA Accountant provides report of uncashed checks 3 years or older to F/EA Controller for reporting

41.  F/EA Controller completes <<State Issued Report of Abandoned Property>>

42.  If any payment is due to transfer the unclaimed property to the Division, F/EA Controller will make payment and submit original report and payment to Division of Abandoned Property

43.  Copies of payment and <<State Issued Report of Abandoned Property>> are provided to <<Staff Title>>

44.  Copies of payment and <<State Issued Report of Abandoned Property>> are scanned and saved to <<File Path>> for a minimum of 7 years per File Retention Policy

45.  <<Insert process to appropriately update General Ledger and reconciliation documents>>

1. <<Insert procedure to determine which payments/contractors qualify to receive a Form 1099-MISC and how that is tracked.>>
2. <<Insert procedure to produce paper Forms 1099-MISC>>
3. <Insert procedure to mail Forms 1099-MISC to payees>>
4. <<Insert procedure to either create the electronic form 1099 for the IRS, or to create the 1096 MISC.>>
5. <<Insert procedure to submit Forms 1099 and Form 1096 (or electronic equivalent) to the IRS.>>
6. <<Insert procedure to create Form 1099 info per state requirements and to submit to the state.>>

1. All Unemployment Insurance Request for Information forms are date stamped upon receipt
2. <<Staff Title>> (or assigned staff) collects  Unemployment Insurance Request for Information forms from <<Insert location where forms are stored as they are received>>
3. Staff logs in to Payroll System
   • Enter username and password
4. First verify that the workers listed in section 2 of the Unemployment Insurance Request for Information is actually working for the participant
   • Search for the employer listed on the form by last name in Payroll System
   • After identifying the employer, write the participant’s company number on the Request for Information form
5. See if the participant has submitted a Termination Form for any workers
   • If so, identify the Termination Form for the workers listed on the Unemployment Insurance Request form
   • Review the Termination Form for the workers to collect information for the Unemployment Insurance Request Form
   • Fill in the appropriate reason for the reason that the workers is no longer working for the participant
   • If there is not a Termination Form or the information is not provided on the Termination Form, go to the next step
   • Call the participant or representative and ask the participant or representative why the workers is no longer working for the participant and what the workers’s last date of work was
   • Record the information the Termination information in the Payroll System
   • Complete the Request for Information form with the information collected from the participant or representative
   • If the participant or representative cannot be reached, complete the section on why the workers was terminated with “quit”

6. If a Termination Form has not been entered into Payroll System, the participant did not notify F/EA upon terminating the workers
   • This is common
7. Verify that the workers works for the participant and the dates the workers worked for the participant by going to the Payroll System

• All timesheets for the participant will be listed with the workers’s name

  8.  Find the workers listed in Section 2 of Request for Information form and their first start date

  9.  Enter the first start date in the appropriate section on the form

 10. Find that workers’s last end date worked

 11. Enter the last end date in the appropriate section on the form

 12. Verify the workers’s wages for the appropriate section of the Request for Information form

• <<Enter process to run a report from the Payroll System to get this data as necessary>>
• Verify that the wage amounts for the workers match those listed on the Request for Information report
• Perform this process for each quarter
• If any corrections are required, enter the correct amount on the Request for Information report
• Scan the completed report to the participant’s file
• The report is saved for a minimum of 7 years per File Retention Policy

  13. Fax the completed report to the fax number listed on the form

 14. Within a few weeks, F/EA will get a letter stating that the workers has or has not been granted Unemployment Compensation

 15. <<Staff Title>> or assigned staff sends a copy of the letter to the participant

 16. Scan a copy of the letter to the participant’s file on the X drive

1. All Social Security Information Request forms are date stamped upon receipt
2. <<Staff Title>> (or assigned staff) collects Social Security Information Request forms
3. Staff logs in to Payroll System
4. Enter username and password
5. First verify that the workers listed actually worked for the employer listed
6. Search for the employer listed on the form by last name in Payroll System
7. After identifying the participant, write the participant’s ID number on the form
8. Click on Cust. Service tab for the participant in Payroll System
9. Review the files to see if any Termination Forms have been submitted for the participant
10. If a “T” is entered on a note on the Cust. Service tab, the participant has submitted termination information for a workers, including the last date of work and the reason the workers is no longer working
11. Review any notes with a “T”
12. See if the note is for the workers listed on the form
13.  If so, complete “Is the individual named above still employed…” with “Yes”
14. Enter the last date worked in Section 1 of the form for “Last Date Worked”
15. Enter the pay date for the corresponding work date for “Last Date Paid”
16. If there is not a note with a “T” on the Cust. Service tab notes, call the participant or representative to inquire if the workers is still working for the participant
17. If the workers is no longer working for the participant, record the information, coded with a capital “T” in the Customer Service notes tab
18. Complete section 1 of the Request for Information form with the information collected from the participant or representative
19. If the participant or representative cannot be reached, complete “Is the individual named above still employed…” with “No” and leave the “Last Date Worked” and “Last Date Paid” sections blank
20. If “No” was checked in “Is the individual named above still employed…”, complete the rest of Section 1 of the form
21. In “Current Rate of Pay”, enter the current workers Program day rate per hour
22. Verify that the workers works for the participant and the dates the workers worked for the participant by reviewing timesheets
23. Select “Search”
24. Sort timesheet results by start date
25. All timesheets for the participant will be listed with the workers’s name
26. Find the workers listed on form and their last end date
27. Enter the last end date after “Date Last Paid” on form
28. After “How often paid” on form, write “biweekly”
29. After “Rate of overtime pay” write current participant direction program overtime rate
30. After “Average overtime pay per pay period” enter “0” <<unless overtime is permitted in the program, in which case enter the average overtime pay per pay period>>
31. Leave “Please describe any changes you expect in any of the information shown above:” blank
32. In Section 2, “Prior Wages”, collect the wages paid to the workers in each month
33. <<Enter process to get this information>>
34. After completing Section 2, add any additional information about the workers’s employment in Section 3: Additional Information
35. <<Staff Title>> signs, dates and writes his/her title in Section 4
36. <<Staff Title>> completes “Employer Name”, “Telephone” and “Fax” with contact information for the participant or representative
37. The <<Staff Title>> scans the completed report and files it the participant file on <<File Path>>
38. The <<Staff Title>> mails the completed report in the postage paid and addressed envelope provided with the form

1. When garnishment, levy or hold notices (hereafter referred to generally as “garnishments”) are received via mail, the notices are immediately date stamped and delivered to the Payroll Department
2. <<Staff Title>> reviews each garnishment and confirms all information
3. <<Staff Title>> first checks to see if the workers listed on the garnishment is still working for the participant
4. Log in to Payroll System
5. Enter user name and password
6. Search for employer by last name listed for employer on garnishment, levy or hold
7. After identifying participant in Payroll System, write participant number on garnishment form
8. Check to see if the workers listed on the garnishment has been terminated
9. If the workers has been terminated:
10. Review the termination reason and date
11. If the workers listed on the garnishment has been terminated, complete the garnishment request with a statement that the workers has been terminated and the date of termination
12. Copy the garnishment
13. Store a copy of the garnishment in the <<insert where completed garnishments are stored>>
14. Mail the original garnishment to the garnishing agency with the statement that the workers has been terminated
15. If the workers listed on the garnishment form has not been terminated, make a copy of the garnishment form
16. Place the original garnishment in the locked <<insert where garnishments are stored>>
17. Provide the copy of the garnishment to <<Staff Title>>
18. <<Staff Title>> sets up deductions for workers per garnishment instructions and garnishment regulations in Payroll System

• The garnishment notice states the amount to deduct from the workers’s pay and for how long

 19.  <<Insert Process to enter garnishment info into the Payroll System>>

 20.  Each time the workers in question is paid, the system makes a deduction per the garnishment set-up

 21.  Each day that payroll is processed, garnishment checks are cut for all deducted amounts

 22.  Each garnishment check is made payable to the agency as stated on the garnishment form

 23.  <<Staff Title>> reviews all printed garnishment checks to ensure all checks were received as appropriate

 24.  <<Insert process for <<Staff Title>> to ensure all garnishment checks were cut>>

 25.  <<Staff Title>> verifies that the name and amount on each garnishment check is correct

 26.  After verifying checks, <<Staff Title>> provides checks to <<Staff Title>>

 27.  <<Staff Title>> obtains the garnishment voucher for each check from the locked <<location>> file drawer

 28.  Copy voucher

 29.  <<Staff Title>> copies check to save with copy of voucher

 30.  <<Staff Title>> completes voucher with check information

 31.  <<Staff Title>> copies completed voucher and printed pay stub

 32.  Copy of voucher and pay stub are stored in workers folder in locked <<location>> file drawer

 33.  <<Staff Title>> mails completed voucher and original check to address on voucher

 34.  When a garnishment has been completely paid and no further payments are required, scan entire workers garnishment file and save to participant folder

 35.  Checks and vouchers are stored for a minimum of 7 years per File Retention Policy

1. At least monthly, the <<Staff Title>> (or assigned staff member) goes to the website for the agency that produces each tax form in the workers hire, independent contractor and employer start-up packages.
2. <<Staff Title>> (or assigned staff member) opens control document called Form_Verify saved here: <<File Path>>
3. <<Staff Title>> obtains a copy of the current workers hire package, independent contractor package and employer start-up package from the Forms Control Binder. 

• This is the current version of this package sent to consumers and the counselors.

1. IRS Form W-4
2. Go to: http:// www.irs.gov/pub/irs-pdf/fw4.pdf
3. Print a blank IRS Form W-4
4. Compare the review date noted on the bottom right corner of the form printed from the website to the date printed on the form in the package.
5. If date is different, replace the IRS Form W-4 in the package with the form printed from the website.

• If the date is the same no change is required.
• Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
• Enter comments in Form_Verify describing any changes to the form or “No change”

6. USCIS Form I-9
7. Go to: http:// www.uscis.gov/files/form/i-9.pdf
8. Print a blank Form I-9
9. Compare the review date noted on the top right corner of the form printed from the website to the date printed on the form in the package.
10. If date is different, replace the Form I-9 in the package with the form printed from the website.
11. If the date is the same no change is required.
12. Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
13. Enter comments in Form_Verify describing any changes to the form or “No change”
14. State Form W-4
15. Go to http://
16. Print a blank Form W-4
17. Compare the review date noted on the top right corner of the form printed from the website to the date printed on the form in the package.
18. If date is different, replace the Form W-4 in the package with the form printed from the website.

• If the date is the same no change is required.
• Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
• Enter comments in Form_Verify describing any changes to the form or “No change”

 19.  IRS Form W-5

 20.  Go to: http:// www.irs.gov/pub/irs-pdf/fw5.pdf

 21.  Print a blank Form IRS W-5

 22.  Compare the review date noted on the top left corner page 2 of the form printed from the website to the date printed on page 2 of the form in the package.

 23.  If date is different, replace the Form IRS W-5 in the package with the form printed from the website

• If the date is the same no change is required
• Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
• Enter comments in Form_Verify describing any changes to the form or “No change”

 24.  All forms in the Employee Hire Package have now been updated as applicable per tax agency websites

 25.  Print Form_Verify control document

 26.  Provide updated Employee Hire Package and completed Form_Verify control document to <<Staff Title>>

 27.  <<Staff Title>> reviews updated Employee Hire Package and Form_Verify control document for accuracy

 28.  If documents are deemed as accurate, <<Staff Title>> signs and dates Form_Verify control document

 29.  Make a copy of the updated Employee Hire package. 

 30.  File copy in the Forms control Forms Binder. 

 31.  Ensure updated Employee Hire Package is distributed to applicable websites, counselors, consumers and workers as needed.

1. IRS Form SS-4
2. Go to: http:// www.irs.gov/pub/irs-pdf/fss4.pdf
3. Print a blank IRS Form SS-4.
4. Compare the review date noted on the top left corner of the form printed from the website to the date printed on the form in the package
5. If date is different, replace the IRS Form SS-4 in the package with the form printed from the website

• If the date is the same no change is required
• Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
• Enter comments in Updated_Form_Verify describing any changes to the form or “No change”

   6.  IRS Form 2678

   7.  Go to: http:// www.irs.gov/pub/irs-pdf/f2678.pdf 

   8.  Print a blank IRS Form 2678

   9.  Compare the review date noted on the top left corner of the form printed from the website to the date printed on the form in the package.

 10.  If date is different, replace the IRS Form 2678 in the package with the form printed from the website.

 11.  If the date is the same no change is required.

 12.  Enter date in Form_Verify control document that F/EA  staff verified if there are any updates to the form

 13.  Enter comments in Form_Verify describing any changes to the form or “No change”

 14.  IRS Form 8821

 15.  Go to: http:// www.irs.gov/pub/irs-pdf/f8821.pdf

 16. Print a blank IRS Form 8821

 17. Compare the review date noted on the top left corner of the form printed from the website to the date printed on the form in the package.

 18. If date is different, replace the IRS Form 8821 in the package with the form printed from the website.

• If the date is the same no change is required.
• Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
• Enter comments in Form_Verify describing any changes to the form or “No change”

 19.  State Department of Labor, Employer Status Report

 20.  Go to: http://

 21.  Print a blank Employer Status Report Form

 22.  Compare the review date noted on the bottom left corner of the form printed from the website to the date printed on the form in the package

 23.  If date is different, replace the Employer Status Report Form in the package with the form printed from the website.

• If the date is the same no change is required.
• Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
• Enter comments in Form_Verify describing any changes to the form or “No change"

 24.  State Department of Revenue Application for Registration

 25.  Go to: http://

 26.  Print a blank Employer Status Report Form

 27.  Compare the review date noted on the bottom left corner of the form printed from the website to the date printed on the form in the package

 28.  If date is different, replace the Employer Status Report Form in the package with the form printed from the website.

• If the date is the same no change is required.
• Enter date in Form_Verify control document that F/EA staff verified if there are any updates to the form
• Enter comments in Form_Verify describing any changes to the form or “No change”

<<Insert process to check all forms in Employer Start-Up Package for program and state>>

1. Make a copy of the updated Employee Hire package. 
2. File copy in the Forms control Forms Binder. 
3. Ensure updated Employee Hire Package is distributed to applicable websites, counselors, consumers and workers as needed.

<<Insert Process to check forms in Independent Contractor Package>>

1. On a quarterly basis, <<Staff Title>> reviews applicable tax agency websites for updates to reporting rules and regulations that impact Household employers or payroll agents
2. <<Staff Title>> reviews the following websites quarterly:
   • Internal Revenue Service: www.irs.gov
   • US Department of Labor:www.dol.gov
   • State Department of Labor (or equivalent):
   • State Department of Revenue (or equivalent):
3. Quarterly, the <<Staff Title>> reviews the IRS and Social Security Administration’s newsletter for small businesses: The SSA/IRS Reporter
   • The SSA/IRS Reporter is mailed to the F/EA quarterly
   • <<Staff Title>> can also review the SSA/IRS Reporter online at: http://www.irs.gov/businesses/small/article/0,,id=109886,00.html
4. Quarterly, the <<Staff Title>> reviews the applicable website to review the state's New Hire Reporting rules and to ensure the F/EA is up to date with all rules.
5. Quarterly, the <<Staff Title>> reviews the applicable website to review the state's Workers' Compensation rules and to ensure the F/EA is up to date with all rules.
6. After reviewing each website, the <<Staff Title>> updates a record describing any changes to the form or tax, or the <<Staff Title>> denotes "no change."
   • <<Staff Title>> reports any updates to <<Staff Title>> and <<Staff Title>>
7. Print the form control document
   • Provide updated F/EA Start Up Package and completed control document to <<Staff Title>>
8. <<Staff Title>> reviews updated F/EA Start Up Package and Form_Verify control document for accuracy
   • <<Staff Title>> works with applicable F/EA departments to implement any required changes

1. Immediately upon receipt, tax notice is date stamped with the date the notice is received by F/EA
2. Notices are delivered to <<Staff Title>>
3.  <<Staff Title>> reviews notices within 1 business day and prioritizes notices with the nearest due date
4. Within 5 days of receipt, <<Staff Title>> processes all received notices
5. <<Staff Title>> finds participant no. for employer listed on notice
   
   1. <<Staff Title>> logs into Payroll System

6. <<Staff Title>> obtains last check date for participant
7. Write the last Payroll Check Date on the front of notice
8. Run the report for the period listed on the notice
9. Research if participant is no longer in the program
10. <<Insert process to do this>>
11. Search Customer Service and Payroll System to identify if notice was already processed and if a payment submitted (if applicable).
12. Go to the <<File Path>>
13. Open respective folder for notices (IRS, DOL, DOR)
14. Open spreadsheet containing this notices
15. Search for participant and notice and see if it was already processed.
16. If already processed, confirm with respective agency to make sure the notice was sent in error, and/or disregard notice.
17. If not processed yet, process notice.
18. <<Insert process to research and respond to notices of each type>>
19. Record notice information
20. Open spreadsheet called <<>>saved at: <<File Path>>
21. Record the following information from the notice:

• Date notice received
• Consumer number
• Consumer name
• Issue (on notice)
• Period Due
• Check date
• Check number
• Resolution
• Amount of payment (if any)

 22.  Payroll Department issues checks and/or returns to applicable tax agency with copies of notices

 23.  Copies of checks and/or returns are submitted to <<Staff Title>>

 24.  Copies of checks and/or returns are attached to notices

 25.  Notices, checks and/or returns are scanned to participant scan file and saved for a minimum of 7 years per File Retention Policy

 26.  Any notices received for consumers who did not have payroll during the period on the notice:

 27.  Must have zero returns (as applicable per notice) completed by <<Staff Title>> or

 28.  Must have account numbers terminated (See chapter on Retiring and Revoking Account Numbers and Authorization)

 29.  If it is determined that the participant transferred to another F/EA, additional research is required

• The F/EA to which the participant transferred is contacted as necessary
• Notices and returns (as applicable) are scanned to participant scan file and saved for a minimum of 7 years per File Retention Policy

Renew IRS Form 8821

1. When employers complete the employer start up package, they complete IRS Form 8821 (see Employer Start Up Packages).
2. Form 8821 is completed then with an expiration date three years from when the Form is signed.
3. F/EA records when Form 8821 expires when the original Form 8821 is completed.
4. Annually prior to December 31, F/EA reviews expiration dates for all Forms 8821 and identifies those employers with Form 8821 that are expiring in the current calendar year.
5. F/EA pre-populates IRS Forms 8821 for those employers.
6. F/EA mails the pre-populated Forms 8821 with a letter explaining that the Form is expiring and must be signed by the employer and returned to the F/EA.
7. F/EA tracks when Forms are sent and tracks that Forms are returned to the F/EA.
8. F/EA tracks the expiration date of newly received Forms.
9. Completed, renewed Forms 8821 are submitted to the IRS.
10. F/EA follows up with any employers that do not return completed Forms 8821 to the F/EA.

Renew IRS Form 2848 <<include a procedure for this if you use Form 2848>>

1. When employers complete the employer start up package, they complete IRS Form 2848 (see Employer Start Up Packages).
2. Form 2848 is completed then with an expiration date one year from when the Form is signed.
3. F/EA records when Form 2848 expires when the original Form 2848 is completed.
4. Annually prior to December 31, F/EA reviews expiration dates for all Forms 2848 and identifies those employers with Form 2848 that are expiring in the current calendar year.
5. F/EA pre-populates IRS Forms 2848 for those employers.
6. F/EA mails the pre-populated Forms 2848 with a letter explaining that the Form is expiring and must be signed by the employer and returned to the F/EA.
7. F/EA tracks when Forms are sent and tracks that Forms are returned to the F/EA.
8. F/EA tracks the expiration date of newly received Forms.
9. Completed, renewed Forms 2848 are submitted to the IRS.
10. F/EA follows up with any employers that do not return completed Forms 2848 to the F/EA.

Renew State Forms <<include a procedure for this if you use state forms that expire>>

1. When employers complete the employer start up package, they complete <<State Form>> (see Employer Start Up Packages).
2. <<State Form>> is completed then with an expiration date one year from when the Form is signed.
3. F/EA records when <<State Form>> expires when the original <<State Form>> is completed.
4. Annually prior to December 31, F/EA reviews expiration dates for all <<State Form>> and identifies those employers with <<State Form>> that are expiring in the current calendar year.
5. F/EA pre-populates <<State Forms>> for those employers.
6. F/EA mails the pre-populated <<State Form>> with a letter explaining that the Form is expiring and must be signed by the employer and returned to the F/EA.
7. F/EA tracks when Forms are sent and tracks that Forms are returned to the F/EA.
8. F/EA tracks the expiration date of newly received Forms.
9. Completed, renewed <<State Forms>> are submitted to the state.
10. F/EA follows up with any employers that do not return completed <<State Forms>> to the F/EA.

<<Workers' Compensation Procedure will vary by program and state>>

 <<Audit Process will vary depending on Program, State and Agent>>

1. After F/EA Accountant reconciles Program Operating Bank Account
2. F/EA Accountant provides reconciled bank statements and control documents to <<Staff Title>>
   • <<Staff Title>> zips and password protects statements so that they can be securely e-mailed
3. <<Staff Title>> e-mails copies of the monthly bank statements for the program to Program Administrator
   • Copies of the monthly bank statements are submitted via e-mail by the 30^th of each month for the previous month
   • <<Staff Title>> leaves a voicemail message for the Program Manager stating the password to be used to open the files
4. After e-mailing documents, <<Staff Title>> scans documents and saves electronic copies of documents and e-mail to <<File Path>>

<<Insert Process to Collect Data from F/EA Systems>>

1.  Review complaint log (see Assess, Categorize and Maintain a Log of Complaints and Grievances)
2. Produce report showing all complaints, the date of the complain and the resolution (if any) for the period being reported
3. Provide report to <<insert staff title>> for review
4. <<insert staff title>> compares report to complain log to check for accuracy
5. Any discrepancies are identified and resolved
6. <<insert staff title>> dates and initials a copy of the report after it is verified accurate
7. The quality checked copy of the report is stored <<insert an appropriate place to store the report>>
8. Original report is submitted to program administrator via <<insert the process used to submit the report to program administrator, such as fax, email or mail.>>
9. <<insert email address, fax number or mailing address to which report is submitted>>
10. Program administrator provides feedback on submitted report
11. <<insert staff title>>develops corrective action plan for any feedback provided by program administrator

<<Insert Process to produce, quality check and sign off on Consumer Spending Reports>>

Retire Employer Identification Number for Deceased Employers

1. Quarterly, after all quarterly taxes for the employer have been filed and paid, <<Staff Title>> submits a letter to the Internal Revenue Service notifying of EINs that should be retired because the employer has passed away
2. <<Staff Title>> opens letter template for "Retire Forms SS-4"
3. Letter template states:

Dear Sir or Madam,

The following employers are deceased as of <<Insert Today's Date.>> Please retire the employers' Employer Identification Numbers.

<<List Employer Name>> <<List EIN for Employer Name>>

<<List as many employer names as needed.>>

Please contact <<Staff Name at number during available hours>> with any questions.

Sincerely,

<<Staff Name>> (can be any staff person)

<<Staff Title>>

4. Copy letter

5. Store copy of letter for each deceased employer in participant's file 

6. Submit letter to IRS office where F/EA's Aggregate Forms 941 are filed

7. For each deceased employer, record date letter was sent to IRS office in Customer Service System

8. The Internal Revenue Service will NOT issue a notice to the F/EA that the EIN has been retired.

<<Insert Process to Retire State Department of Labor Account Number for Deceased Employers>>

<<Insert Process to Retire State Department of Revenue Account Number for Deceased Employers>>

1. Quarterly, after all taxes for an employer have been filed, <<Staff Title>> (or assigned staff) revokes Forms 8821, 2678 and State Forms Power of Attorney for closed consumers
2. Open Payroll System
3. Identify any closed employers <<Insert process to identify closed consumers>>

Revoke Form 2678

1. F/EA revokes Form 2678 for any closed consumers after all quarterly tax payments and returns have been completed
2. For each closed participant, F/EA completes Form 2678
3. In Part 1, F/EA enters the following information for the participant or representative employer

• Check box for "Revoke an Existing Appointment"

In Part 2, enter the following:

• Enter Employer Name (this will be either the participant or the participant's appointed employer)
• Enter Employer's Address associated with employer's EIN
• On Line 5, check the first box for "ALL Employees"
• The employer is NOT required to sign in Part 1 to REVOKE the Form 2678

In Part 3, enter the following

• Enter F/EA's Aggregate EIN
• Enter F/EA's address associated with Aggregate EIN
• Check box for "Check here if the employer is a disabled individual or other welfare recipient receiving home-care services through a state or local program."
• Authorized signatory for F/EA signs and dates Form 2678 in Part 3

1. <<Staff Title>> stores copy of Revoked Form 2678 in participant file
2. <<Staff Title>> records in Customer Service System that Form 2678 was revoked and the date on which it was mailed to the IRS
3. <<Staff Title>> mails revoked Form 2678 to Internal Revenue Service using "Where to File" chart in insructions for Form 2678
4. Internal Revenue Service will submit notifcation of Form 2678 revocation with 120 days.  The notice sent by the IRS is IRS LTR 4228C.
5. When IRS LTR 4228C is received, <<Staff Title>> tracks the date received in Customer Service System
6. Store IRS LTR 4228C in participant file

6. Mail copies of revoked Forms 8821 to IRS address where original Forms 8821 were submitted

7.  <<Staff Title>> records in Customer Service System that Form 2678 was revoked and the date on which it was mailed to the IRS

8. Internal Revenue Service will NOT submit notifcation of Form 8821 revocation

Revoke Form State Power of Attorney Forms

<<Insert Process to Revoke State Power of Attorney Forms>>

Inbound Calls

1. <<Staff Title>> (or assigned staff) answers inbound call to F/EA toll-free number
2. <<Staff Title>> states:

•   “Thank you for calling <<F/EA>>. How can I help you?”

  3.  <<Staff Title>> listens to brief description of nature of call

  4. <<Staff Title>> asks the caller if they are the participant or representative.>>

  5. <<The below section may not apply if program does not have restrictions on F/EA speaking with stakeholders other than consumers and representatives>>

  6. << If the caller says “no”, <<Staff Title>> explains that F/EA can only speak to the participant or representative about Fiscal/Employer Agent matters>>

  7. <<If necessary, <<Staff Title>> explains that F/EA is not the employer of the workers, but rather that the participant or representative is>>

  8.  <<Staff Title>> reminds the caller to contact the participant or representative with any questions, and if necessary, the participant or representative can contact F/EA>>

  9.  If the caller states that they are the participant, <<Staff Title>> asks the caller for his/her name

 10. Verify that the participant exists in the program

 11. Log into Customer Service System

 12. Search for participant by name

 13. If participant exists, open participant record

 14. Record information about call per in Customer Service System for Consumer Record

 15. If participant does not exist in Payroll System, get more information from caller about why they are contacting F/EA

 16. <<If the caller states that they are the representative, ask the caller his/her name

 17. Ask the caller the name of the participant for whom they are the representative

 18. If the representative name matches F/EA records for participant, proceed with call>>

 19. <<If the representative name does not match, inform the caller that they are not listed as the representative and that F/EA can only communicate with representatives and consumers

 20. Inform the caller to contact the representative or participant

 21. If necessary, provide the caller with the name of the representative listed

 22. Do not provide additional information to the caller who is neither the representative nor representative>>

 23. <<Staff Title>> proceeds with call.

 24. Information is provided as applicable

 25. If additional research is required, <<Staff Title>> provides caller with an estimated time when <<Staff Title>> will contact caller with research

 26. For specific types of calls, see “Respond to Consumer Inquiries” Policy and Procedure document

 27. Document caller issue, caller name, and resolution in Customer Service System per Policy and Procedure X.X

1. Prior to making an outbound call, <<Staff Title>> verifies if the participant has a representative
   • <<Staff Title>> Opens Customer Service System
   • After finding participant in system, scroll and review the representative contact information
   • Contact the representative at the phone number listed
   • If a representative name is not listed, contact the participant at the phone number listed

  2.  Collect all applicable information and place call

  3.  If phone is answered, state: “This is <<name>> from F/EA. Is <<participant or representative>> available?”

  4.  If participant or representative is available, discuss issue

  5.  If participant or representative is not available, ask to leave a message with the person who answered the phone

• Request that the participant or representative contact F/EA at <<toll-free number>>
• Do not provide additional information on the issue as data and information is confidential

  6.  If a voicemail system is reached, state:

• “This is <<name>> from F/EA calling for <<participant or representative>>. Please call us  at <<toll-free number>>.

  7.  Record the communication in Customer Service System

1. During the payroll process (See Policy and Procedure X.X) Payroll Department identifies timesheet discrepancies requiring follow-up with participant or representative
   • Each day, timesheet discrepancies are provided to <<Staff Title>> by Payroll Department staff
2. <<Staff Title>> reviews and follows up on timesheet discrepancies each day
3. <<Staff Title>> reviews each timesheet for the following errors:
   • Dates on the timesheet do not match the pay period start and end dates
   • Timesheet is submitted for wrong payroll cycle
   • Timesheet is missing signatures of participant/representative or workers
   • A day with hours recorded is missing in time or out time
   • “AM” or “PM” designation is missing from a timesheet line
   • The timesheet includes time recorded for a date that has not yet occurred
   • Faxed timesheet image was compromised
   • Timesheet is illegible
4. If timesheet contains any of the above discrepancies, <<Staff Title>> contacts participant or representative via phone
   • Using participant name on timesheet, <<Staff Title>> looks up participant in Customer Service System
   • Open new outbound call note log for participant

5. <<Staff Title>> places an outbound call to the participant or representative using the phone number listed for participant on the timesheet
6. In note log, <<Staff Title>> documents:

• The phone number and staff person who placed call
• The reason for the call
• Who the <<Staff Title>> talked to, or if a voicemail message was left
• Verification that participant/representative was told that the timesheet must be corrected and re-faxed in order to be processed <<if applicable; information may be able to be collected over the phone, in which case that information should be recorded>>
• When the participant/representative estimates they will re-fax the timesheet
•  << Notify participant/representative to call F/EA within 5 minutes of re-faxing a timesheet so they can verify that the timesheet was received and will be processed>>
•  <<Notify that if timesheet isn’t received within the business day, it will be paid on the following Friday>>
• Document the resolution of the issue in Customer Service notes log

 7.  Two attempts to contact the participant by phone must be made within the day the discrepancy is identified by Customer Service

• If the participant/representative or a voicemail system cannot be reached after two attempts within the business day that the discrepancy is identified by Customer Service, timesheet must be mailed to participant/representative within the business day

 8.  <<Staff Title>> completes a “Not Paid” template letter from the F/EA Master Copy File

 9.  All timesheets for which calls have been made or timesheets that have been mailed are placed in a timesheet discrepancy sorter in Customer Service Unit

10.  Sorter is reviewed each Tuesday afternoon, Wednesday afternoon and Friday morning

11.  <<Staff Title>> opens sorter

12.  For each timesheet in sorter, <<Staff Title>> goes to Payroll System to see if the timesheet has been paid yet

13.  If timesheet has not yet been paid, keep timesheet in sorter so that it can be verified the next time the sorter is reviewed