Employer Interview Question by xwz15292

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      Employer's UI Acct Number:            077788009                      WC Employer #

                          Audit Year           2006


Or Enter Data, or Copy and Paste Acct Info from MF into Yellow Highlighted Cells.



   Employer Name / DBA                     ACME CONSTRUCTION CO INC


                               FEIN:        83 - 9999999                         Assignment #:

  TAX ADDRESS:            STREET:          123 Center Street
                            STREET:
                             CITY :        Casper                                  State:


   Copy Wages Reported from 01 screen
                               Qtr 4           Qtr 3           Qtr 2           Qtr 1
   TOTAL WAGES                89,667.26        85,924.26       89,248.78       56,674.76
   EXCESS WAGES               63,673.87        31,086.98        6,336.76             -
   TAXABLE WAGES              25,993.39        54,837.28       82,912.02       56,674.76

          TAX RATE             0.0063         0.0063           0.0063          0.0063




 Examiner/Auditor:           Jim Beck

                       Audit Period
                 From: 01/01/2006                      To:   12/31/2006
                              (mm/dd/yy)



         Audit Completed on Date:                     2/15/2008               Audit Time:
Shortcut's
Ctrl+n - for Navigation Menu
Ctrl+ p - for Print Menu
Ctrl+i - Insert 5 Rows below active cells
Ctrl+r - Insert # of Rows below active cells

Navigate Work papers from The Standard Toolbar
(Audit Work papers)
       000666666




                                     Dummy Account Numbers




Assignment #:     JB-066M-07




        WY ZIP:         82600




                 Excess Wage Limit      Dummy Acct Name,
                        17,100.00       FEIN, and Address




                                     Actual Wage Information




         12     Hours
Account Number:                                        HIDDEN SHEET
077788009            Account#        SSN         Name                    Quarter 1 Quarter 2
                          77788009   999990007   ADAM, DOUGLAS                   0   1507.5
Year:                     77788009   999990006   ANDERSON, CHRISTOPHER           0 1946.75
                2006      77788009   999990001   BARNETT, CORY                   0         0
                          77788009   999990008   BAULE, JOHN                 5658 7547.25
                          77788009   999990015   BLOM, JOSH               8227.95          0
                          77788009   999990016   BLOM, JUSTIN              9042.8 11674.46
                          77788009   999990009   CATELLIER, ROBERT           2700 8105.38
                          77788009   999990013   GANN, TAYLOR                    0      1323
                          77788009   999990002   HALL, MATTHEW                   0       963
                          77788009   999990021   JOHNS, EUGENE            6517.75    8592.2
                          77788009   999990011   JONES, DAVID                    0         0
COMBINE                   77788009   999990019   JONES, MICHAEL                  0     922.5
Load Data &               77788009   999990022   KALINOWSKI, CINDY           1400       4200
Load Wages                77788009   999990023   KALINOWSKI, DAVID           2800       4200
Macros &                  77788009   999990017   KALINOWSKI, ISAAC         2752.5 9377.53
Cmd Buttons into          77788009   999990018   KALINOWSKI, JORDAN            240   1369.5
One Cmdbutton             77788009   999990005   KELLY, CALEB                    0         0
on ER Info Sheet          77788009   999990012   MILLER, JOHN                3940    5809.5
after New Data Base       77788009   999990020   MURRY, MITCHEL             110.5      94.25
Completed                 77788009   999990004   PATTEN, STEVE                   0   1312.5
                          77788009   999990024   RISLEY, MARY             4766.76 6591.82
                          77788009   999990014   STETSON, KRYSTAL                0 2410.64
                          77788009   999990003   YAGER, LANCE              8518.5     11301
                          77788009   999990010   ZETTLEMOYER, TODD               0         0




                                                                           Actual Names & Wages
                                                                           Dummy UI Acct # & SSN
        Quarter 3 Quarter 4
            3332          0
            3320          0
                0     2742
         6379.75    6948.5
                0         0
           10355     12230
         6568.51 7471.13
                0         0
            1755          0
         7289.59    8589.7
                0     2016
                0         0
            5600      2800
            4200      4200
         8357.27 10110.13
          2656.5          0
                0       880
            4485      4038
                0         0
                0         0
         5319.57    6192.4
         7019.82    8667.4
         9286.25 10383.5
                0   2398.5




al Names & Wages
my UI Acct # & SSN's
     REPORT OF AUDIT EXAMINATION

               UI Account #    077788009




ACME CONSTRUCTION CO INC
 EMPLOYER NAME




Jim Beck                                   2/15/2008
  EXAMINER/AUDITOR                              DATE




                     STATE OF WYOMING

              DEPARTMENT OF EMPLOYMENT

              UNEMPLOYMENT TAX DIVISION

               AUDIT EXAMINATION REPORT




       *01807778800920064*
THE STATE            OF WYOMING                                                                        DAVE FREU
                                                                                                              GO


                                  DEPARTMENT OF EMPLOYMENT
                                         Unemployment Tax Division


October 9, 2007

David K.
                                               COPY
ACME INC
123 Center St., Ste 99
Casper, WY 82600


RE: Account # 077788009 (U.I. account # inserted here)

Dear: David K. (Owner/Officer name inserted here)

This letter is to advise you that the Wyoming Department of Employment has assigned an audit of your records to
the accuracy of your quarterly unemployment tax reports. This audit will cover the period from January 1, 2006 t
December 31, 2006, but may be expanded as necessary.

The audit will be conducted at your place of business on October 18, 2007. Please have the following records ava
at that time:

        1.      All check stubs or check registers and canceled checks;                     WC 2919953
        2.      Cash disbursements journal;
        3.      Individual earnings records, payroll sheets or ledgers;
        4.      General journal and general ledger;
        5.      Your copies of the following Federal forms:
                        a) W-2’s and W-3’s
                        b) 1099’s and 1096’s
                        c) 940 and 941’s
                        d) Business income tax return (Form 1040 Schedule C; or Form 1065; or Form 1120 or 1
        6.      Your copies of your quarterly Unemployment Tax reports filed with Wyoming or any other state;
        7.      Corporate minutes of corporate stockholder meetings or Secretary of State annual report, if applic
        8.      Any other records and workpapers used to record or account for payroll, contract labor, independ
                contractors, casual labor, and/or corporate officer compensation.

You do not need to be present during the audit. If you have questions or need to make other arrangements as to ti
place, please telephone me at (307) Auditor’s phone number inserted here. Your cooperation in this matter is
appreciated.

                                                    Sincerely,
1/25 Confirmed w/ Mary, bookkeeper,
Employer/Shareholder will sign des rep
from. Bus is two shops – address is on
bldg. To north., but I need to go to south          Auditor’s Name, Unemployment Tax Auditor
        8.      Any other records and workpapers used to record or account for payroll, contract labor, independ
                contractors, casual labor, and/or corporate officer compensation.

You do not need to be present during the audit. If you have questions or need to make other arrangements as to ti
place, please telephone me at (307) Auditor’s phone number inserted here. Your cooperation in this matter is
appreciated.

                                                    Sincerely,
1/25 Confirmed w/ Mary, bookkeeper,
Employer/Shareholder will sign des rep
from. Bus is two shops – address is on
bldg. To north., but I need to go to south          Auditor’s Name, Unemployment Tax Auditor
bldg. for audit.                                    Unemployment Tax Division
                                                    Auditor’s Address
                                                    City, WY Zip Code
                         DAVE FREUDENTHAL
                                GOVERNOR
                                              WY plans to get each Field Auditor a
MENT                                          scanner, so they can copy support
n                                             documents directly into the Audit
                                              (Excel) program.




assigned an audit of your records to verify
r the period from January 1, 2006 to


ease have the following records available


                WC 2919953




C; or Form 1065; or Form 1120 or 1120S);
d with Wyoming or any other state;
 ary of State annual report, if applicable;
or payroll, contract labor, independent
 n.

 o make other arrangements as to time and
 ur cooperation in this matter is




ployment Tax Auditor
or payroll, contract labor, independent
 n.

o make other arrangements as to time and
ur cooperation in this matter is




ployment Tax Auditor
vision
 Field Auditor a
 copy support
nto the Audit
                         Unemployment Tax Division

                AUTHORIZATION OF DESIGNATED REPRESENTATIVE
                        FOR FIELD AUDIT EXAMINATION
UNEMPLOYMENT INSURANCE
ACCOUNT # 077788009

EMPLOYER NAME: ACME CONSTRUCTION CO INC

EMPLOYER ADDRESS: 123 Center Street


TO WHOM IT MAY CONCERN:

I/We have appointed        Mary B.                       as our agent to represent ou
Unemployment Insurance audit of the above referenced account. This representation inc

1.   The examination of all records necessary to complete the audit inspection, as det
     appointment letter dated     1/22/08         .

2.   Presenting of completed audit forms, including adjustment of account, employer’s
     of audit findings, and information relative thereto.

3.   All matters affecting audit adjustments, including additional contributions and
     credits.

4.   The personal discussion of any or all of the foregoing with proper officials of the S
     Unemployment Tax Division.

5.   This appointment is intended to apply only to the audit examination scheduled
     ; however, this authorization shall remain in effect until written revocation is
     Unemployment Tax Auditor named below.




Authorized by   David K.                               Title   Vice Presidnet
Phone #      307 234-9326                       Date           1/28/0/8
RETURN TO:
Phone #      307 234-9326   Date   1/28/0/8
RETURN TO:
on

ED REPRESENTATIVE
AMINATION


                                             WY plans to get each Field Auditor a
                                             scanner, so they can copy support
                                             documents directly into the Audit
                                             (Excel) program.



as our agent to represent our company in the
unt. This representation includes:

 the audit inspection, as detailed in the audit


ment of account, employer’s protest or appeal


dditional contributions and/or overpayment


 with proper officials of the State of Wyoming


dit examination scheduled to commence on
until written revocation is received by the




     Vice Presidnet
   1/28/0/8
1/28/0/8
Supporting Documents
  Imaged with Audit
SOS printouts follow Audit
appointment letter (Pages 3-5)
WY plans to get each Field Auditor a
scanner, so they can copy support
documents directly into the Audit
(Excel) program.




           - Public Information -
      Actual Corp registered with WY
             Secretary of State
WYO-353


                        Department of Employment
                      UNEMPLOYMENT TAX DIVISION
________________________________________________________________________________

                   INTERNAL MEMORANDUM
________________________________________________________________________________

TO: Mitchell, Field Supervisor

FROM: Jim Beck

DATE: December 3, 2007

RE: Audit Narrative
   Acme Inc
   UI Account No. 077788009


Audit of this account was performed at the auditor’s office in Casper, per request from Connie
Bennitt, Corporate President. This is a Wyoming Corporation (active and in good standing with the
office of Sec. of State), which provides financial planning (investment) services with locations in WY
and CT. In addition Ms. Bennitt also provides some services from AZ, but there are no employees
located in AZ. The Employer files Form 1120S – US Income Tax Return for an S Corporation, which
was prepared by Brooms and Hawkins P.C., in Casper. Registration information contained on the
Unemployment Insurance (UI) mainframe screens that are included in the audit work papers was
verified and updated with the employer. A screen print of the mainframe 11 screen was sent to the
state office with a request to add the ownership %’s to the 11 screen (copy included in audit work
papers). Auditor also noticed that the employer has a current credit balance of 37.80, which goes
back to the 1st quarter of 2006, when the employer’s payroll provider (Paychex) used the incorrect
tax rate. The employer has been using this credit on subsequent reports.

Auditor reconciled wages records to the payroll reports as filed. There were two form 1099’s issued
for 2006. Both of the 1099’s were for services provided exclusively in CT; thus, are not wages
issues for WY UI. Further detail and explanation is provided in the audit work papers. There was no
activity in petty cash during the 2006 audit period. Auditor reviewed the employer’s detailed general
ledger for WY in entirety (employer maintains a separate general ledger for CT activity). In addition,
auditor reviewed all checking transactions for the entire 2006 audit period. The Employer writes very
few checks as most checking transactions are through on-line banking. Auditor reviewed the on
checking transactions, but there are no check numbers to document; thus they are marked as “on
line ckg.” on the questionable transactions worksheet.
All questionable checking transactions were scheduled and discussed with Ms. Bennitt. A payment
to Cheryl Robinson was a reimbursement for dinner expenses at a restaurant in San Diego. A
business meting was held at a restaurant and Ms. Bennitt paid for the entire bill using her credit card;
thus, the employer reimbursed her for the employer’s portion. Ms. Robinson is in the same line of
work as the employer, but has never provided any services for the employer. A payment to Lisa
Anderson was to reimburse her for a cable modem. Ms. Anderson is the sister if Ms. Bennitt and
resides in AZ. The employer maintains a business office in Ms. Anderson’s home, and the cable
modem was purchased for the business computer. A payment to Nancy Williams on 5/25
reimburse her for tea and related supplies for the office. A payment to Rebecca Brien was a refund
of investment fees. Ms. Brien was a client of the employer’s and passed away in August 2006
fees are paid by the clients in advance on a quarterly basis; thus, the employer had to refund a
portion of the fees. A payment to Brenda Jamison on 9/25 was to reimburse her for expenses related
to the Certified Financial Planner (CFP) exam. Ms. Jamison is an employee, and the employer told
her that if she passed the CFP exam, the employer would reimburse her for her expenses related to
the exam.Ms. Jamison took the exam in Denver and passed; thus, was reimbursed her expenses by
the employer. Auditor also noted one questionable credit card transaction to Connie Bennitt, which
was a reimbursement of tires that she paid for using her personal credit card to purchase new tires
for the company vehicle. For the 2006 audit period, total taxable wages were found to be properly
reported; thus a “No Change” audit is being submitted.

Closing/exit interview was held with Ms. Bennitt at the employer’s office in Casper. Auditor explained
the audit findings and the employer’s aooeal rights, but the employer will not be appealing the audit
findings. With no further questions or discussion, the exit interview was completed.
                     WY plans to get each Field
                     Auditor a scanner, so they can
                     copy support documents into
____________________
                     the excel program.

____________________




quest from Connie
  good standing with the
ces with locations in WY
here are no employees
  an S Corporation, which
 ation contained on the
 udit work papers was
  screen was sent to the
 ncluded in audit work
e of 37.80, which goes
hex) used the incorrect


  two form 1099’s issued
hus, are not wages
rk papers. There was no
ployer’s detailed general
 CT activity). In addition,
The Employer writes very       Actual Narrative with the
ditor reviewed the on-line
hey are marked as “on          Names Changed
Ms. Bennitt. A payment
nt in San Diego. A
  bill using her credit card;
  is in the same line of
 . A payment to Lisa
 ter if Ms. Bennitt and
 home, and the cable
              25 was to
 cca Brien was a refund
 ay in August 2006. The
yer had to refund a
   her for expenses related
 , and the employer told
 her expenses related to
 bursed her expenses by
o Connie Bennitt, which
  to purchase new tires
 e found to be properly


asper. Auditor explained
 be appealing the audit
Supporting Documents Imaged with Audit
01




                        077788009                    839999999
             ACME




                                         Actual Screen Prints, with Account Na
                                         Numbers, etc replaced with dummy D
05




                         077788009       839999999
              ACME
10




     077788009                          234-9326
                 ACME

                        123 CENTER ST



                        123 CENTER ST



                        123 CENTER ST
077788009   ACME

                   999-99-0023
                                 999-99-0022
12



                   077788009        ACME

                        839999999




         999 99 0008



     07778800900       ACME
               WC -Q1




                                           666666     ACME
                            077788009
                               077788009




 ints, with Account Names, Accounts
                 WC -Q2
placed with dummy Data



                                             666666      ACME
                                            666666      ACME
                             077788009
                            077788009
                                                                ACME
WC - Q3




                      666666   ACME
          077788009
WC - Q4




                      666666   ACME
          077788009
                   666666              077788009
                    ACME

             839999999
   ACME                     234-9326
    MARY B
123 CENTER ST               234-9326
                       WYOMING DEPARTMENT OF EMPLOYMENT
                         UNEMPLOYMENT TAX AUDIT PROGRAM
                       AUDIT QUALITY APPRAISAL MEMORANDUM
   ACME CONSTRUCTION CO INC
   077788009

                      AUDIT       X        WAGE REVIEW


1. Pre-Audit Interview

   A.   With what Responsible Individual was the Pre-Audit Interview Conducted?

   Name:       Mary B.                           Designated Rep Form (Y/N):         YES

    Title:     Office Manager                    Telephone #:            (307) 234-9326

   Who Designated the Rep.

   Name:                      David K.                          Title: Vice President


   B.   With Whom was the Registration Verified?:       Same as Above
              (if Other Than Above)

   C.   What is the Employer's Principal Product or Service?


        Residential New Home Bldg & Remodeling


   D.   What is the Correct Federal Employer ID Number (FEIN)?                  83 - 9999999

        To what Documents was FEIN Verified?


         1120S, 941's, 940, W-3, W-2's, 1096, 1099's




2. How was the existence of the business verified?      On-Site Visit by Auditor


3. How was the ownership of the business verified?

        Organization Structure:       Corporation or S Corp

   - - - Auditor Verified Ownership Via: - - -          (At Least Two Must Be Reviewed)

         Sec. of State (Print-out)
        Sec. of State (Print-Out)                       Tax Return:
                                                 IncomeEmployer Interview
        Income Tax Return:1120S
         Employer Interview                            Workers' Comp
                                                 Workers' Comp.
        Employer Interview                       Workers' Comp.
        Articles of Incorporation                Partnership Agreement
        Corp Minutes                             Corp Charter

        Business Licenses                        Other:



4. Payroll Records Test (TPS Question #4)

   A.   How was the Accuracy and Completeness of the Employer's Payroll Posting System Verified?


               Wage Trace (Sample)

        What Record(s) were Used to Verify the Payroll Posting System?

                     Source Documents or                              Supporting Payroll Documents

                       Canceled Checks

        ! WARNING ! - Doesn't Match Wage Trace
        What Were the results of the Verification of the Payroll Posting System?


        NO Errors Found


   B.   Was a Reconciliation of Total Payroll to Total Wages Completed?            YES

        What Document(s) were used to Reconcile Total Payroll to Total Wages?


                           Individual Payroll Sheets And Qtrly Reports As Filed

        ! WARNING ! - Doesn't Match Payroll Reconiliation (4-b)
        What Were the results of the Reconciliation of Total Payroll to Total Wages?

        No Changes


   C.   Was Total Taxable Payroll Calculated?   YES

   D.   Was Total Taxable Payroll Reconciled to Reported Payroll to Reported Taxable Wages?   YES

        What were the Results of the Reconciliation of Taxable Payroll to Taxable Wages?


        No Changes
5. A.   Were the following Types of employer records available for examined:

    YES (1) Records of Contract Labor:

             Types of Payments Found:

                 ##
                (N/A) No Payments Found                    ## Suspected, but determined not to be wages
                                                             (2)

                 ##
                (1) Not suspected to be wages              ##
                                                             (3) Suspected and determined to be wages
    YES (2) Cash Disbursements:

             Types of Payments Found:

               (N/A) No Payments Found
                ##                                          (2)
                                                           ## Suspected, but determined not to be wages

               (1) Not suspected to be wages
                 ##                                         (3)
                                                           ## Suspected and determined to be wages

               (2/3) Check Register with Pseudo GL: ER uses a program like Quickbooks
                TRUE
               CD & GL are One & the Same Record

    YES (3) Detailed General Ledger:

             Types of Payments Found:

                (N/A) No Payments Found
                 ##                                          (2)
                                                           ## Suspected, but determined not to be wages

                 ##
                (1) Not suspected to be wages              ## Suspected and determined to be wages
                                                             (3)


    YES (4) Misc Reports and Accounts:

             Types of Payments Found:

                 ##
               (N/A) No Payments Found                     ## Suspected, but determined not to be wages
                                                            (2)

                 ##
               (1) Not suspected to be wages               ## Suspected and determined to be wages
                                                            (3)



5. B.   What Specfic Records Were Available and Examined (Payroll and Search for Hidden Wages/Workers)?
   Legend:      E - Examined       N - Not Maintained by Employer           X - Not Available - See Audit Memo
                         ! WARNING ! - Doesn't Match Responds on Search for Wages GL             E    !    N
    E   Federal Form 940(EZ)       N Gen. Ledger*                                 E    Check Regist. or Stubs
    E   Federal Form 941's         E Gen. Journal                                 N    Cash Disb. Journal
    E   Fed. Form W-2's & W-3      E P/R Sum. per Pay Period                      N    Petty Cash Fund
    E   Fed. Form 1099's & 1096    N Individual P/R Sheets                        E    Canceled Checks
    E   Fed. Income Tax Return - 1120S                                            E    Bank Statements
    E   Other (Explanation)     Receipts & Invoices                               E    State U.I. Reports
                                                                                  E    Workers' Comp. Reports
   * Cancelled Checks not returned by banks,
     reviewed copies 8 to a page
   Bank Name:        FIRST INTERSTATE                     Bank Name:

   Acct Number:               1231212131                Acct Number;      123456789D



   Check Stubs or Check Register Review (Must Review at least one Quarter per Year)

               Month(s)                                   Starting #             Ending #
               Jan - Dec                                    12684        to       13742
               Jan - Dec                                     1001        to        1003
                                                                         to
                                                                         to
                                                                         to


5. C.   Type (1)   For Payments to Individuals Not Suspected to be Wages, or examined elsewhere
           Checklist or Summary Statement of Accounts (GL or CD) reviewed or location in
           Audit Work Papers:



                              Chart of Accounts & Questionable Transaction Worksheet



        Type (2)     For Payments that were Suspected, but Found Not to be Wages

        # of Individuals:    1       Account:   Roofing
        # of Individuals:    1       Account:   Drywall
        # of Individuals:    2       Account:   Painting
        # of Individuals:    2       Account:   Excavation
        # of Individuals:    1       Account:   Vinyl Siding
        # of Individuals:    1       Account:   Footing, Foundation, Cassons
        # of Individuals:    2       Account:   Labor, Forms & Pour
        # of Individuals:    2       Account:   Gutters
        # of Individuals:    2       Account:   Finish Work
        # of Individuals:    1       Account:   Sprinklers Sys & Landscaping
        # of Individuals:    1       Account:   Flat Concrete Labor
        # of Individuals:    1       Account:   Insulation
        # of Individuals:    1       Account:   Masonry - Fireplaces



        Type (3)     For Payments Found be Wages?
           Please, Indicate location in Audit Report of explanations of evidence and Findings




                            Questionable Transactions & Wages Worksheet, Audit Narrative
                              Questionable Transactions & Wages Worksheet, Audit Narrative




6. Were All Four Quarters of a Calendar Year Included in the Audit Period?            YES




7. Post-Audit Discussion
   A. With what Responsible Individual was the Post-Audit Interview Conducted?


     Name:        David K.

      Title:      Vice President                         Telephone #:        (307) 234-9326


     B.      is the Post-Audit Discussion included in the Attached Audit Memo?          YES


8.        Additional U.I. Tax =    1.8%   of Tax Reported. If Exceeds 5%, Was Scope Expanded?   N/A

           If NO - Explain:



9. Audit Adjustments

     A.    Were Any Original or Amended Reports Included with the Audit?:          YES

               Originals       0             Amending      4


     B.    Were Any Original or Amended Wage Listings Included with the Audit?:           YES

               Originals       0             Amending      1


     C.    Were Any Non-monetary Account Changes Included with the Audit?:              YES


           11 Screen - Updated Corp. Officer/Shareholder info.




10. What Arrangements were made for Collection of U.I. Audit Assignments?:
   Check Attached            Check #    15080      Amount:            $   16.43




                                                     2/5/2008
     Auditor's Signature                             Date




4A Records used 4A test -    No Response or Conflicts w/ Workpapers
4B Doc's used in Test 4B -   No Response or Conflicts w/ Workpapers
   After failing the TPS Field Audit
   Function 2 Years in a row WY
   changed its quality appraisal memo
   to directly answer TPS questions
   and documentation requirements




TRUE
tem Verified?




Documents




                Auditor Entered or Selected different
                Documents on the Work papers
to be wages




to be wages




to be wages




to be wages




Wages/Workers)?




mp. Reports
d elsewhere




e
e




    N/A
$   16.43

            Marco checks for
            unanswered Questions and
            conflicting answers
WYO-200                   (10/07)
          WYOMING DEPARTMENT OF EMPLOYMENT                                            Audit Period
         UNEMPLOYMENT TAX AUDIT ASSIGNMENT &                                     From:          1/1/2006
                     PROCEDURE REPORT                                             To:          12/31/2006
   Employer Name/DBA
         ACME CONSTRUCTION CO INC
   Street Address or P.O. Box No.                                                 City
         123 Center Street                                                                 Casper
                                                                         AUDIT FINDINGS
           New Workers Discovered:           5                    Total Number of Employees (per Audit):

     Number of Quarters Audited:             4
                                                               UNEMPLOYMENT INSURANCE

 Tax   Qtr. of                   WAGES REPORTED                                 Tax                           WAGES PER AUDIT
 Rate   Year             Total       Excess                Taxable            Computed                Total
0.0063  1ST              56,674.76          -               56,674.76             357.05              61,344.76
0.0063 2ND               89,248.78     6,336.76             82,912.02             522.35              90,241.99
0.0063 3RD               85,924.26    31,086.98             54,837.28             345.47              86,359.26
0.0063  4TH              89,667.26    63,673.87             25,993.39             163.76              94,217.26
   TOTALS               321,515.06   101,097.61            220,417.45           1,388.63             332,163.27



                       TAXABLE WAGE DIFFERENCE                  TAX DIFFERENCE                       INTEREST
 QTR.      Year          Debit            Credit             Debit               Credit                Debit
 1ST       2006           4,670.00               -              29.42                    -                12.65
 2ND       2006             993.21               -                 6.25                  -                   2.31
 3RD       2006                -           (4,343.00)               -                 (27.36)                 -
 4TH       2006             200.00               -                 1.26                  -                   0.31
Net Differences:          1,520.21               -                 9.57                  -                15.27

                   Total                   Debit            Credit                       Total
               Wage Difference             10,648.21                 -                Wages Audited

                                                                         AUDIT RECAP
                  U.I. Audit resulted in additional tax and interest owed, or a refund due if a least $5.00?
      1.       Net amount of taxable wages determined under-reported by audit:
      2.       Net Tax due from Employer:
      3.       Net amount of taxable wages determined over-reported by audit:
      4.       Net tax refund due Employer
           Remittance received with Audit?              Yes                                 Total Received:
                                                                            Signing this form does not necessarily imply agreement with audit
                  Auditors Signature                         Date           you have 15 days from this date in which to file a written protest.
                                                                                                           Employer's Signature/Represe
                                                         2/5/2008


COMMENTS:
                           Employer's UI#                 077788009
                               FEIN:                      839999999
                           Assignment #:                  JB-066M-07


                       State                         Zip Code
                        WY                            82600
                                                                                To avoid Auditors correcting errors
                        29               Audit Time:           12 Hrs.          directly on the Audit Findings & Reca
                                                                                form WY plans to lock-out (password
CE                                                                              protect) the WYO-200 form, so any
                                                                                changes have to be done on the Wor
             WAGES PER AUDIT                                    Tax
                 Excess                   Taxable             Computed          papers that feed Data to the Form
                        -                  61,344.76              386.47
                   6,336.76                83,905.23              528.60
                  35,864.98                50,494.28              318.11
                  68,023.87                26,193.39              165.02
                 110,225.61               221,937.66            1,398.20



                        ADJUSTED U.I. TOTALS
                       Debit                Credit
                          42.07                    -
                             8.56                  -
                              -                 (27.36)
                             1.57                  -
                          24.84                    -                    24.84


                                          332,163.27




least $5.00?                                 YES
                                              1,520.21
                                                 24.84
                                                   -
                                                   -
                                $                16.43
ot necessarily imply agreement with audit findings, only that you understand
his date in which to file a written protest.
   Employer's Signature/Representative
s correcting errors
udit Findings & Recap
       out (password
  200 form, so any
 be done on the Work
Data to the Form
     ACME CONSTRUCTION CO INC
                                                                                        X
           UI Acct # 077788009                                                          ж
                                                                                      <$>
                          AUDIT PERIOD - FROM:          01/01/2006                      †
                                           TO:          12/31/2006                      Ө

                       EXCESS WAGE LIMIT:            17,100.00                      Reconciliation of Total P

              SUMMARY OF WAGES (verified via):       Payroll Summaries per Pay Period
     SSN          Name                                  Qtr 1        Qtr 2       Qtr 3
 1    999-99-0007 A, DOUGLAS                                 0.00    1,507.50    3,332.00
 2    999-99-0006 A, CHRISTOPHER                             0.00    1,946.75    3,320.00
 3    999-99-0001 BARNETT, CORY                              0.00         0.00        0.00
 4    999-99-0008 B, JOHN                               5,658.00     7,547.25    6,379.75
 5    999-99-0015 B, JOSH                               8,227.95          0.00        0.00
 6    999-99-0016 B, JUSTIN
 7    999-99-0009 C, ROBERT                              2,700.00     8,105.38   6,568.51
 8    999-99-0013 G, TAYLOR                                  0.00     1,323.00       0.00
 9    999-99-0002 H, MATTHEW                                 0.00       963.00   1,755.00
10    999-99-0021 J, EUGENE                              6,517.75     8,592.20   7,289.59
11    999-99-0011 J, DAVID                                   0.00         0.00       0.00
12    999-99-0019 J, MICHAEL                                 0.00       922.50       0.00
13    999-99-0022 K, CINDY                               1,400.00     4,200.00   5,600.00
14    999-99-0023 K, DAVID                               2,800.00     4,200.00   4,200.00
15    999-99-0017 K, ISAAC                               2,752.50     9,377.53   8,357.27
16    999-99-0018 K, JORDAN                                240.00     1,369.50   2,656.50
17    999-99-0005 K, CALEB                                   0.00         0.00       0.00
18    999-99-0012 M, JOHN                                3,940.00     5,809.50   4,485.00
19    999-99-0020 M, MITCHELL                              110.50        94.25       0.00
20    999-99-0004 P, STEVE                                   0.00     1,312.50       0.00
21    999-99-0024 R, MARY                                4,766.76     6,591.82   5,319.57
22    999-99-0014 S, KRYSTAL                                 0.00     2,410.64   7,019.82
23    999-99-0003 Y, LANCE                               8,518.50    11,301.00   9,286.25
24    999-99-0010 Z, TODD                                    0.00         0.00       0.00


           24       Qtrly. Totals as Reported:          47,631.96    77,574.32    75,569.26
                                                             <$>          <$>          <$>
                   Qtrly Adjustment totals (below)       4,670.00       993.21       435.00
                                                                               ! WARNING - New Wages Found Doe
                           Qtrly Totals Per Audit:      52,301.96    78,567.53    76,004.26
 5                  Audit Adjustments:
     SSN            Name                                Qtr 1        Qtr 2       Qtr 3
     999-99-0017    K, ISAAC                            4,670.00          -           -
ж    999-99-0025    H, Brian                                 -        693.21          -
ж    999-99-0026    C, Bob                                   -        300.00          -
ж    999-99-0027    H, Ralph                                 -            -       250.00
ж    999-99-0028    R, CJ                                    -            -         77.00
ж    999-99-0029    C, Barb                                  -            -           -
999-99-0003   Y, LANCE     -   -      -
999-99-0016   B, JUSTIN    -   -      -
999-99-0024   R, MARY      -   -      -
999-99-0021   J, EUGENE    -   -      -
999-99-0012   M, JOHN      -   -      -
999-99-0009   C, ROBERT    -   -      -
999-99-0008   B, JOHN      -   -   108.00
999-99-0014   S, KRYSTAL   -   -      -
                 Legends
          - W-2's Match Reported Wages                                                ►
          - New Worker                                                                ▼
          - Doesn't Match Reported or other WP's                                      ▲
          - Agrees with W-2 reported wages, Box 7 - Social Security Tips              ◄



    Reconciliation of Total Payroll To Total Wages - Question 4-B

Pay Period                                                                 EXCESS WAGES FOR CALENDAR YEAR
               Qtr 4             Totals   W-2's           1st Qtr           2nd Qtr   3rd Qtr     4th Qtr          Totals
                    0.00         4,839.50  X                    -                 -         -           -                -
                    0.00         5,266.75  X                    -                 -         -           -                -
               2,742.00          2,742.00  X                    -                 -         -           -                -
               6,948.50         26,533.50  X                    -                 -    2,485.00    6,948.50        9,433.50
                    0.00         8,227.95  X                    -                 -         -           -                -

               7,471.1324,845.02   X           -            -                               273.89     7,471.13     7,745.02
                   0.00 1,323.00   X           -            -                                  -            -            -
                   0.00 2,718.00   X           -            -                                  -            -            -
               8,589.7030,989.24   X           -            -                             5,299.54     8,589.70    13,889.24
               2,016.00 2,016.00   X           -            -                                  -            -            -
                   0.00   922.50   X           -            -                                  -            -            -
               2,800.0014,000.00   X           -            -                                  -            -            -
               4,200.0015,400.00   X           -            -                                  -            -            -
              10,110.1330,597.43   X           -            -                             3,387.30    10,110.13    13,497.43
                   0.00 4,266.00   X           -            -                                  -            -            -
                 880.00   880.00   X           -            -                                  -            -            -
               4,038.0018,272.50   X           -            -                                  -       1,172.50     1,172.50
                   0.00   204.75   X           -            -                                  -            -            -
                   0.00 1,312.50   X           -            -                                  -            -            -
               6,192.4022,870.55   X           -            -                                  -       5,770.55     5,770.55
               8,667.4018,097.86   X           -            -                                  -         997.86       997.86
              10,383.5039,489.25   X           -       2,719.50                           9,286.25    10,383.50    22,389.25
               2,398.50 2,398.50   X           -            -                                  -            -            -
                             -                 -            -                                  -            -            -
                             -                 -            -                                  -            -            -
            77,437.26  278,212.80              0.00     2,719.50                          20,731.98    51,443.87    74,895.35
                 <$>         <$>                            <$>                                <$>          <$>          <$>
             3,950.00   10,048.21              0.00         0.00                           4,778.00     4,350.00     9,128.00
WARNING - New Wages Found Doesn't Match Code 3 Payments !
            81,387.26  288,261.01              0.00     2,719.50                          25,509.98   55,793.87    84,023.35

               Qtr 4            Totals                    1st Qtr           2nd Qtr       3rd Qtr     4th Qtr      Totals
                                4,670.00                        -                 -        4,670.00      600.00    5,270.00
                    -             693.21                        -                 -             -           -            -
                    -             300.00                        -                 -             -           -            -
                    -             250.00                        -                 -             -           -            -
                    -              77.00                        -                 -             -           -            -
                 200.00           200.00                        -                 -             -           -            -
600.00   600.00   -       -      -     600.00   600.00
600.00   600.00   -       -      -     600.00   600.00
400.00   400.00       -   -      -     400.00   400.00
400.00   400.00       -   -      -     400.00   400.00
300.00   300.00       -   -      -     300.00   300.00
400.00   400.00       -   -      -     400.00   400.00
650.00   758.00   -       -   108.00   650.00   758.00
400.00   400.00   -       -      -     400.00   400.00
Wages are downloaded from OCR Data
Capture. If they don't match totals on
WY's Main Frame System a legend Warns
the Auditor to look for Errors or Amended
Reports, or Employer errors in reporting
Excess Wages.




       Program Warns Auditor if Total
       Adjustments don't match total of
Adjustments don't match total of
Code 3 Payments
     ACME CONSTRUCTION CO INC                                                                      Legends
                                                                                        X    - W-2's Match Reported Wages
         UI Acct # 077788009                                                            ж    - New Worker
                                                                                      <$>    - Doesn't Match Reported or other
                          AUDIT PERIOD - FROM:          01/01/2006                      †    - Agrees with W-2 reported wages,
                                           TO:          12/31/2006                      Ө

                       EXCESS WAGE LIMIT:            17,100.00                      Reconciliation of Total Pay

             SUMMARY OF WAGES (verified via):        Payroll Summaries per Pay Period
     SSN          Name                                  Qtr 1        Qtr 2       Qtr 3           Qtr 4
 1    999-99-0007 A, DOUGLAS                                 0.00     1,507.50    3,332.00            0.00
 2    999-99-0006 A, CHRISTOPHER                             0.00     1,946.75    3,320.00            0.00
 3    999-99-0001 BARNETT, CORY                              0.00         0.00        0.00        2,742.00
 4    999-99-0008 B, JOHN                               5,658.00      7,547.25    6,379.75        6,948.50
 5    999-99-0015 B, JOSH                               8,227.95          0.00        0.00            0.00
 6    999-99-0016 B, JUSTIN                             9,042.80     11,674.46   10,355.00       12,230.00
 7    999-99-0009 C, ROBERT                             2,700.00      8,105.38    6,568.51        7,471.13
 8    999-99-0013 G, TAYLOR                                  0.00     1,323.00        0.00            0.00
 9    999-99-0002 H, MATTHEW                                 0.00       963.00    1,755.00            0.00
10    999-99-0021 J, EUGENE                             6,517.75      8,592.20    7,289.59        8,589.70
11    999-99-0011 J, DAVID                                   0.00         0.00        0.00        2,016.00
12    999-99-0019 J, MICHAEL                                 0.00       922.50        0.00            0.00
13    999-99-0022 K, CINDY                              1,400.00      4,200.00    5,600.00        2,800.00
14    999-99-0023 K, DAVID                              2,800.00      4,200.00    4,200.00        4,200.00
15    999-99-0017 K, ISAAC                              2,752.50      9,377.53    8,357.27       10,110.13
16    999-99-0018 K, JORDAN                               240.00      1,369.50    2,656.50            0.00
17    999-99-0005 K, CALEB                                   0.00         0.00        0.00          880.00
18    999-99-0012 M, JOHN                               3,940.00      5,809.50    4,485.00        4,038.00
19    999-99-0020 M, MITCHELL                             110.50         94.25        0.00            0.00
20    999-99-0004 P, STEVE                                   0.00     1,312.50        0.00            0.00
21    999-99-0024 R, MARY                               4,766.76      6,591.82    5,319.57        6,192.40
22    999-99-0014 S, KRYSTAL                                 0.00     2,410.64    7,019.82        8,667.40
23    999-99-0003 Y, LANCE                              8,518.50     11,301.00    9,286.25       10,383.50
24    999-99-0010 Z, TODD                                    0.00         0.00        0.00        2,398.50


          24        Qtrly. Totals as Reported:          56,674.76    89,248.78   85,924.26       89,667.26

                   Qtrly Adjustment totals (below)       4,670.00      993.21      435.00         4,550.00

                           Qtrly Totals Per Audit:      61,344.76    90,241.99   86,359.26       94,217.26
 5                  Audit Adjustments:
     SSN            Name                                Qtr 1        Qtr 2       Qtr 3           Qtr 4
     999-99-0017    K, ISAAC                            4,670.00          -           -           600.00
ж    999-99-0025    H, Brian                                 -        693.21          -               -
ж    999-99-0026    C, Bob                                   -        300.00          -               -
ж    999-99-0027    H, Ralph                                 -            -       250.00              -
ж    999-99-0028    R, CJ                                    -            -         77.00             -
ж    999-99-0029    C, Barb                                  -            -           -           200.00
999-99-0003   Y, LANCE     -   -      -     600.00
999-99-0016   B, JUSTIN    -   -      -     600.00
999-99-0024   R, MARY      -   -      -     400.00
999-99-0021   J, EUGENE    -   -      -     400.00
999-99-0012   M, JOHN      -   -      -     300.00
999-99-0009   C, ROBERT    -   -      -     400.00
999-99-0008   B, JOHN      -   -   108.00   650.00
999-99-0014   S, KRYSTAL   -   -      -     400.00
W-2's Match Reported Wages                                                ►
                                                                          ▼
Doesn't Match Reported or other WP's                                      ▲
Agrees with W-2 reported wages, Box 7 - Social Security Tips              ◄



nciliation of Total Payroll To Total Wages - Question 4-B

                                                               EXCESS WAGES FOR CALENDAR YEAR
                    Totals    W-2's            1st Qtr          2nd Qtr    3rd Qtr    4th Qtr          Totals
                    4,839.50   X                     -                -          -          -                -
                    5,266.75   X                     -                -          -          -                -
                    2,742.00   X                     -                -          -          -                -
                   26,533.50   X                     -                -     2,485.00   6,948.50        9,433.50
                    8,227.95   X                     -                -          -          -                -
                   43,302.26   X                     -           3,617.26  10,355.00  12,230.00       26,202.26
                   24,845.02   X                     -                -       273.89   7,471.13        7,745.02
                    1,323.00   X                     -                -          -          -                -
                    2,718.00   X                     -                -          -          -                -
                   30,989.24   X                     -                -     5,299.54   8,589.70       13,889.24
                    2,016.00   X                     -                -          -          -                -
                      922.50   X                     -                -          -          -                -
                   14,000.00   X                     -                -          -          -                -
                   15,400.00   X                     -                -          -          -                -
                   30,597.43   X                     -                -     3,387.30  10,110.13       13,497.43
                    4,266.00   X                     -                -          -          -                -
                      880.00   X                     -                -          -          -                -
                   18,272.50   X                     -                -          -     1,172.50        1,172.50
                      204.75   X                     -                -          -          -                -
                    1,312.50   X                     -                -          -          -                -
                   22,870.55   X                     -                -          -     5,770.55        5,770.55
                   18,097.86   X                     -                -          -       997.86          997.86
                   39,489.25   X                     -           2,719.50   9,286.25  10,383.50       22,389.25
                    2,398.50   X                     -                -          -          -                -
                          -                          -                -          -          -                -
                          -                          -                -          -          -                -
                   321,515.06                       0.00          6,336.76  31,086.98  63,673.87      101,097.61

                     10,648.21                       0.00             0.00     4,778.00    4,350.00     9,128.00

                   332,163.27                        0.00         6,336.76    35,864.98   68,023.87   110,225.61

                     Totals                    1st Qtr          2nd Qtr       3rd Qtr     4th Qtr     Totals
                     5,270.00                        -                -        4,670.00      600.00   5,270.00
                       693.21                        -                -             -           -           -
                       300.00                        -                -             -           -           -
                       250.00                        -                -             -           -           -
                        77.00                        -                -             -           -           -
                       200.00                        -                -             -           -           -
600.00   -       -      -     600.00   600.00
600.00   -       -      -     600.00   600.00
400.00       -   -      -     400.00   400.00
400.00       -   -      -     400.00   400.00
300.00       -   -      -     300.00   300.00
400.00       -   -      -     400.00   400.00
758.00   -       -   108.00   650.00   758.00
400.00   -       -      -     400.00   400.00
ACME CONSTRUCTION CO INC

   UI Acct # 077788009

                    AUDIT PERIOD - FROM:         01/01/2006
                                     TO:         12/31/2006

                                                     Qtr 1        Qtr 2       Qtr 3       Qtr 4
                    Qtrly. Totals as Reported:   47,631.96    77,574.32   75,569.26   77,437.26

                    Qtrly Totals TIPS (below)         0.00         0.00        0.00        0.00

         Total Wages Reported Excluding TIPS:    47,631.96    77,574.32   75,569.26   77,437.26


                                         TIPS REPORTED
   SSN       Name                                   Qtr 1        Qtr 2       Qtr 3       Qtr 4




               WY has Joint Registration, Report Filing, and Tax Payments
               with WC. WY Worker's Comp. doesn't tax tips, so Tips have
               to be reconciled separately to complete the Search for hidden
               Wages "Misc. Reports"

               (WC Qtrly Reports, GL, Tax Returns),Question 5, part 4
              There were no Tips
              involved in this Aduit
     Totals
278,212.80

      0.00

278,212.80




    Totals
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
      -
ACME CONSTRUCTION CO INC                                              UI# 077788009

Verification of Employer's Payroll Posting System (Question 4-A)


What Source Document(s) was used to verify Payroll Posting?

                         Check Register
                                              '/
Wage Trace:          Qtr:? 2006              Qtr:                   ? 2006
                                                          Ref# or
   SSN                  Name                Date         Check #'s        Net          Gross
999-99-0008 B, JOHN                                       12700            653.18         834.00
                                                          12734            780.96       1,005.00
                                                          12772            767.89         987.00
                                                          12798            747.76         960.00
                                                          12826            711.87         912.00
        Quarter of Wage Trace Based                       12864            747.76         960.00
        on Date of First Check

                                          Totals Per Quarter:            4,409.42      5,658.00

                                          Total Wages Reported This Qtr:

                                          Differences:                                 5,658.00

Wage Trace:           Qtr:12006              Qtr:                    1 2006
                                                          Ref# or



   SSN                  Name                Date         Check #'s        Net          Gross
999-99-0008 B, JOHN                         01/09         12700            653.18         834.00   1
                                            01/23         12734            780.96       1,005.00   1
                                            02/06         12772            767.89         987.00   1
                                            02/20         12798            747.76         960.00   1
                                            03/06         12826            711.87         912.00   1
                                             4/20         12864            747.76         960.00   2
                                                                                                   1
                                                                                                   1
                                                                                                   1
                                          Totals Per Quarter:            4,409.42      5,658.00

                                        Total Wages Reported This Qtr:              Program warns Auditor If
! WARNING - Checks not All In The Same Qtr !
                                                                                    Check Dates are in different
                                        Differences:                                   5,658.00
  Wage Trace:            Qtr:12006                Qtr:                    1 2006
                                                               Ref# or
      SSN                   Name                 Date         Check #'s        Net        Gross
   999-99-0008 B, JOHN                           01/09         12700            653.18       834.00
                                                 01/23         12734            780.96     1,005.00
                                                 02/06         12772            767.89       987.00
                                                 02/20         12798            747.76       960.00
                                                 03/06         12826            711.87       912.00
                                                 03/20         12864            747.76       960.00



                                               Totals Per Quarter:            4,409.42    5,658.00

                                               Total Wages Reported This Qtr:             5,685.00

                                               Differences:                                  (27.00)

! WARNING ! - If Payroll Records don't match Reported Wages, ER's Payroll must be Reconstructed
             Wage Trace Includes Tips




          ! WARNING - Check Dates Not All In The Same Qtr !




gram warns Auditor If
ck Dates are in different
Program warns Auditor If Wages don't
match Amt entered as reported,
requiring a Reconstruction of the ER's
Total Payroll
                        ACME CONSTRUCTION CO INC

                    WC Employer #       000666666
                 AUDIT PERIOD - FROM:    01/01/06
                                 TO:     12/31/06

SEARCH FOR MISCLASSIFIED WORKERS AND HIDDEN WAGES (Question #5):
(Question 5-d) WORKERS' COMPENSATION RECONCILIATION
                            REPORTED WAGES/W.C. TO U.I.

Class Codes               1st Qtr.       2nd Qtr.     3rd Qtr.     4th Qtr.     Class Total
       236115              56,674.76      89,248.78    85,924.26    89,667.26    321,515.06
                                 -              -            -            -             -
                                 -              -            -            -             -
                                 -              -            -            -             -
                                 -              -            -            -             -

Reported                1st Qtr.     2nd Qtr.       3rd Qtr.       4th Qtr.      Annual
       Work Comp.       56,674.76     89,248.78      85,924.26     89,667.26    321,515.06
                U.I.    56,674.76     89,248.78      85,924.26     89,667.26    321,515.06
               DIFF           0.00          0.00          0.00           0.00         0.00
           CORP/UI
Employer erroneously reported corporate officer wages to WC.                            -
                                                                                        -
                                                                                        -
                                                                                        -
                 TIPs           -              -            -            -              -
     ADJ. DIFF                 0.00           0.00         0.00         0.00           0.00
                    WC MONTHLY FILERS
SEARCH FOR MISCLASSIFIED WORKERS AND HIDDEN WAGES (Question #5):

(Question 5-d) WORKERS' COMPENSATION RECONCILIATION
               REPORTED WAGES/W.C. TO U.I.

Class Code(s):      236115

           Jan-06
           Feb-06
           Mar-06
1st Qtr.                0.00   0.00    0.00       0.00      0.00
         Apr-06
        May-06
         Jun-06
2nd Qtr.                0.00   0.00    0.00       0.00      0.00
          Jul-06
        Aug-06
        Sep-06
3rd Qtr.                0.00   0.00    0.00       0.00      0.00
         Oct-06
        Nov-06
        Dec-06
4th Qtr.                0.00   0.00    0.00       0.00      0.00
                        ACME CONSTRUCTION CO INC                                     UI Acct# 077788009

                  Period - From:   01/01/06
                             To:   12/31/06

SEARCH FOR MISCLASSIFIED WORKERS AND HIDDEN WAGES (Question #5):
(Question 5-d) RECONCILIATIONS TO OTHER FILED REPORTS & RECORDS

                                   1ST QTR.     2nd QTR.         3rd QTR.         4th QTR.

WITHHOLD -941                       56,674.76    89,248.78         85,924.26        89,667.26
REPORTED UI                         56,674.76    89,248.78         85,924.26        89,667.26
Differences                              0.00         0.00              0.00             0.00
ADJUSTMENTS

Diff. Plus ADJ.                          0.00         0.00              0.00             0.00

FUTA - 940(EZ)                     321,515.06
REPORTED UI                        321,515.06
Differences                              0.00
ADJUSTMENTS

Diff. Plus ADJ.                          0.00

W-3/W-2's                          321,515.06
REPORTED UI                        321,515.06
Differences                              0.00
ADJUSTMENTS

Diff. Plus ADJ.                          0.00

Income Tax:

Wages & Salaries        Line: 8                       0.00
Officers (if appl)      Line: 7                  29,400.00                      999-99-0022
Cost of Labor (CGS)     Line: 3                 347,493.00                      999-99-0023
Other                   Line:
Total per Return                                376,893.00
REPORTED UI                                     321,515.06
Differences                                      55,377.94
ADJUSTMENTS                                     (30,352.34)   GL journal entries for payroll liability Adjustments
                                                   (903.12)   Federal Unemployment
                                                 (4,661.96)   Medicare Company
                                                (19,933.94)   Social Security Company
                                                 (4,717.59)   WY - Unemployment Company
Diff. Plus ADJ.                                  (5,191.01)   Unable to reconcile


GENERAL LEDGER:
Acct: Payroll Expense                           382,303.10
Acct:
GL WAGES TOTALS           382,303.10
REPORTED UI               321,515.06
Differences                60,788.04
ADJUSTMENTS               (30,352.34)   GL journal entries for payroll liability Adjustments
                             (903.12)   Federal Unemployment
                           (4,661.96)   Medicare Company
                          (19,933.94)   Social Security Company
Change in Wages Payable    (4,717.59)   WY - Unemployment Company
Difference                    219.09    Unable to reconcile
   UI Acct# 077788009




                 ANNUAL

                  321,515.06
                  321,515.06
                        0.00
                  643,030.12
                  964,545.18
                1,607,575.30




             K, CINDY          40%
             K, DAVID          60%




or payroll liability Adjustments
or payroll liability Adjustments
                       ACME CONSTRUCTION CO INC

                                                    077788009

                                                       AUDIT PERIOD - FROM:        1/1/2006
                                                                        TO:        12/31/2006


SEARCH FOR MISCLASSIFIED WORKERS AND HIDDEN WAGES (Question #5):
Findings: (1) - Not Suspected to be covered wages; (2) - Suspected, but determined not to be covered wages; (3) Suspected and determined to
(Question 5-a) 1099's Issued during Audit Period including 1096 detail, if available


                                                           SEARCH OF EMPLOYER REC
                               Total Per 1096:                    592,488.04
                             Total 1099s (below)                  592,488.04
                                Differences:                         0.00



                                                                                      Box & Reason on 1099.
                                                                                           Example: #7
  SSN or FEIN                         Name                           Amount                NonEmploy



                                                                                       #7-Nonemployee
 42-1560999 ABC Floor & More, LLC/Ron M.                              8,175.00          compensation


                                                                                       #7-Nonemployee
 83-0313999 A & B Glass                                               1,887.17          compensation


                                                                                       #7-Nonemployee
 83-0308999 Patrick A/ A. Architectural                               1,004.00          compensation



                                                                                       #7-Nonemployee
520-44-9999 Bette J. B/ B & J Construction                          18,495.00           compensation



                                                                                       #7-Nonemployee
520-52-9999 Stephen E. B/B. Excavation                              34,730.00           compensation



                                                                                       #7-Nonemployee
 83-0298999 James I. S/Custom Drywall                              120,527.24           compensation
                                                        #7-Nonemployee
83-0337999 Fine Finishes Contracting        22,054.50    compensation


                                                        #7-Nonemployee
56-2505999 Grizzly Excavation               17,570.00    compensation

                                                        #7-Nonemployee
999-99-0017 Isaac K/Isaac's Stained Glass    4,670.00    compensation



                                                        #7-Nonemployee
16-1655999 J & S Siding                     25,182.25    compensation

                                                        #7-Nonemployee
93-1002999 John H. S/JH Enterprises          2,404.91    compensation



                                                        #7-Nonemployee
502-70-9999 Eddie A. K / K Painting         57,391.00    compensation


                                                        #7-Nonemployee
83-0332999 Kindel Concrete                  32,470.00    compensation


                                                        #7-Nonemployee
43-2082999 Perry G. McA/ McA Hauling        11,458.75    compensation

                                                        #7-Nonemployee
84-0624999 Dave McM/McM Foundations         42,711.00    compensation
                                                        #7-Nonemployee
                                                         compensation
01-0837999 Mike J. N/Mike's Painting         7,075.00


                                                        #7-Nonemployee
25-1914999 Mountain States Gutters           9,652.00    compensation



                                                        #7-Nonemployee
520-74-9999 Troy J/Mountain States Const.    1,103.00    compensation
                                                       #7-Nonemployee
520-15-9999 Mountain West Landscaping      28,570.00    compensation



                                                       #7-Nonemployee
520-70-9999 Omega Construction             93,909.00    compensation



                                                       #7-Nonemployee
259-86-9999 Paul A.                              600    compensation


                                                       #7-Nonemployee
520-02-9999 Ram Insulation                     24410    compensation



                                                       #7-Nonemployee
520-62-9999 RB's Carpet Cleaning                1390    compensation



                                                       #7-Nonemployee
520-70-9999 Ty Masonry                         10225    compensation



                                                       #7-Nonemployee
83-0328999 The Tile Guy                     12823.22    compensation



                                                       #7-Nonemployee
721-14-0999 Arthur C. V / V. Engineering    2,000.00    compensation
d wages; (3) Suspected and determined to be covered wages




MPLOYER RECORDS 1099's
                     Total UI Wages found (Code 2's):                     520,914.15
                     Total UI Wages found (Code 3's):                     4,670.00




                       General Ledger                                               Auditor's Findings
                                                        UI
               Account #       Account Name         (1,2 or 3)                         Conclusions & Explanation
                                                                 Installation of hardwood floors. Active UI acct. through 6/30/06.
                                                                 Registered with SOS as LLC. Advertises in local yellow pages.
                           Floors,Resilent,Tile,H                Invoiced emplyr. for svcs. Payments to LLC rather than an
                                 ardwood                1        individual.
                                                                 Sales and installation of glass. Advertises in yellow pages.
                           Finish Hardware and                   Invoiced emplyr. for services. Payment is to business rather
                              Shower & Tub                       than an individual. Auditor has driven by business location
                                Enclosures              1        numerous times.
                                                                 Made plans for new house. Advertises in yellow pages
                                                                 (provides svcs. to the public). Provided svcs. at his office, using
                                                                 his equipment (free from control). Had the right to provide a
                            Accounts Payable            1        qualified substitute, but has chosen to work witout
                                                                 Roofing contractor, examined invoices. Provided materials and
                                                                 labor for roofing jobs. Provided roofing services for the public,
                                                                 gave employer a business card advertising svcs. Employer was
                                                                 not present when svcs. were performed (free fro
                                  Roofing               2
                                                                 Excavation and backfill work. Examined invoices and cert. of
                                                                 business liab. insurance. Used his own equipment and was
                                                                 free from the direct control of the employer. Has an active UI
                                                                 acct. (provides svcs. to the public and has the right t
                                Excavation              2
                                                                 Examined cert. of business liab. ins. Drywall svcs. including
                                                                 hanging, taping and finishing. Examined invoices. Payments
                                                                 were made to a business with a FEIN rather than an individual.
                                                                 Worked independently without employees, but had the
                                  Drywall               2
                           Payments are to an LLC (not an individual), registered with
                           SOS. Business is also registered w/ UI. Examined invoices for
                           painting services (interior & exterior). Advertises in yellow
                           pages. Provided own supplies and equipment.
      Painting         1
                           Excavation services. Business is an LLC (payments not made
                           to an individual), registered with SOS. Auditor has personal
                           knowledge of this business through observation of their constr.
    Excavation         1   equipment at various job sites in Casper.
                           trim work on houses. No documentation of this being an
                           independently established business or being free from the
    Finish Work        3   employer's control.
                           Examined invoices for installation of siding, soffit and fascia;
                           also, repair work on damaged siding. Invoices incl. materials
                           and labor. Business has an active UI acct. Payments are to a
                           business with a FEIN rather than an individual.
    Vinyl Siding       2
                           Foundation coating/sealing (black tar) svcs. Examined
    Footing,               invoices. Active UI acct. Payments are made to a business w/
Foundation, Caissons   2   a FEIN rather than to an individual.
                           Painting contractor-interior and exterior. Examined invoices
                           and cert. of liab. ins. Has an active UI acct. (ind. est. business
                           w/ right to provide a substitute-employees). Business provided
                           their own supplies and equipment. Employer w
      Painting         2
                           Examined invoices for set up, pouring and tarring foundations.
                           Active UI acct., advertises in yellow pages, registered w/ SOS.
                           Payments are to an LLC rather than an individual.
Labor, Forms & Pour    2
                           Examined invoices for hauling rock, road base, dirt and old
                           concrete, using his own truck @ the rate of $55/hr. Has an
                           active UI acct. Used his own equipment (truck). Has
    Excavation         2   employees-right to provide a substitute.
                           Set up and pour foundations. Examined invoices and cert. of
                           liab. ins. Has an active UI acct. Payments are to business w/
Labor, Forms & Pour    2   an FEIN rather than to an individual.
                           Examined invoices for painting svcs. including materials and
                           labor. Active UI acct. w/ employees. Payments are to a
      Painting         2   business w/ a FEIN rather than to an individual.
                           Examined invoices for installation of new gutters and
                           downspouts, includes materials and labor. Active UI acct.
                           through 8/4/06. Payments to business with a FEIN rather than
      Gutters          2   to an individual.

                           Examined invoices for installation of new gutters and
                           downspouts, includes materials and labor. Advertises in the
                           yellow pages. Had the right to provide a qualified substitute, but
      Gutters          2   has chosen to work without employees. Emplyr. not prese
                          Landscaping svcs., examined invoices and bids to furnish and
                          install sprinkler systems, rock edging, top soil, etc. Active UI
Sprinkler Sys. &          acct. (ind. est. business w/ right to provide a substitute-
  Landscaping         2   employees) 1099 should have been issued under FEIN r

                          Examined cert. of liab. ins. and invoices for pouring and
                          finishing concrete steps, porches, basements and garage
                          floors. Active UI acct. (ind. est. business w/ right to provide a
Flat concrete Labor   2   substitute-employees). Emplyr. not present when svcs. per

                          Examined bid and invoice to bend and install wall rail to
                          basement. Includes materials, tax and labor. Provides this
                          specialized svc. for others (has tools and equipment to make
   Finish Work        2   customed curved stair rails). Was free from the employer's
                          Insulation contractor-installation and repair work. Examined
                          invoices. Business provided all materials and equipment.
                          Advertises in yellow pages (ind. est. business). Had the right to
    Insulation        2   provide a substitute, but has chosen to work withou

                          Examined invoices for steam cleaning of carpet. Provided his
                          own equipment and supplies (free from control). Advertises in
                          the yellow pages (ind. est. business). Had the right to provide a
     Cleaning         1   qualified substitute, but has chosen to work wi

                          Examined cert. of liab. ins. Installed stone and brick veneers on
                          houses and garages (has expertise in this work-free from
                          employer's control). Examined bids. Active UI acct. w/
Masonry-Fireplaces    2   employees (ind. est. business w/ right to provide a substi

                          Examined invoice for fabrication of stone kitchen and bathroom
                          countertops. Advertises in the yellow pages and has an active
 Countertops and          UI acct. (ind. est. business w/ right to provide a substitute-
shower, Bath & Tile   1   employees). Payments to business with a FEIN rathe

                          Examined invoices for engineering services (foundatioon
                          design) @ $500.00/design. Auditor has personal knowledge of
   Foundation             this business through subsequent audits. Provided svcs. at his
   Engineering        1   office, using his own equipment. Had the right to provide
         ACME CONSTRUCTION CO INC

                                            077788009

                              AUDIT PERIOD - FROM:        1/1/2006
                                               TO:        12/31/2006


    SEARCH FOR MISCLASSIFIED WORKERS AND HIDDEN WAGES (Question #5):
Findings: (1) - Not Suspected to be covered wages; (2) - Suspected, but determined not to be covered wages; (3) Suspected and determined to


(Question 5-b) DOCUMENT ALL QUESTIONABLE CASH DISBURSEMENTS (Cash and/or Check Payments) with Fin
  CASH DISBURSEMENTS (CD), PETTY CASH (PC), CHECK REGISTER (CR), and/or CANCELED CHECKS/CHECK S
         Please use abbreviations above to document ALL sources reviewed in detail below (Column headed "Record Source (per above abb


(Question 5-c) EXAMINATION OF GENERAL LEDGER (GL)                                                                 Total UI Wages found (Co


        DOES THIS EMPLOYER CREATE/MAINTAIN A GENERAL LEDGER?                              YES                     Total UI Wages found (Co



                                                         SEARCH OF EMPLOYER RECO

                                                                       *Record Source

                                                            Check #       (Code per
Date     Name                                               or Cash      above abbr.)   Account #      Account Name




  1/4     Isacc's Stained Glass/Isaac K.                    12682            CR                        Finish Work



  1/5     Adam H.                                           12699            CR
                                                                                                     Bath Hardware
                                                                                                     Light Fixtures




 1/16     Isacc's Stained Glass/Isaac K.                    12711            CR                        Finish Work

 1/17     Mary R.                                           12710            CR
                                                                                                       Rental Bldg.
                                                                                                       Exp. Reimb.
                                                                                                      Postage and
                                                                                                         Delivery
 1/23     Josh B.                                           12735            CR                       Shop Supplies
1/23   Justin B                         12736   CR    Shop Supplies




2/1    Isacc's Stained Glass/Isaac K.   12794   CR     Finish Work
2/3    Mary R.                          12793   CR

                                                      Office Supplies
                                                       Printing and
                                                       Reporduction

2/6    Justin B.                        12774   CR    Shop Supplies
2/6    Dave K.                          12780   CR        Fuel




2/10   Isacc's Stained Glass/Isaac K.   12771   CR     Finish Work

3/6    Mary R.                          12832   CR    Office Supplies




3/10   Robert K.                        12846   CR         Land

3/20   Mary R.                          12872   CR    Office Supplies
                                                      Notes Payable-
                                                        Kalinowski
3/31   Dave K.                          12904   CR     Investments
                                                       Printing and
4/3    Mary R.                          12916   CR     Reproduction

4/5    Mary R.                          12922   CR   Office Supplies


5/1    Brian H.                         12989   CR   Landscaping

5/15   Mary R.                          13020   CR   Office Supplies

                                                     Professional
5/15   Bob C.                           13025   CR   Fees-Other

6/26   Justin B.                        13149   CR   Shop Supplies


7/1    Rich J.                          12545   CR   Plumbing
                                                     Notes
7/6    Isaac K.                         1003    CR   Receivable
7/11   Dave K.      13213   CR   Office Supplies

7/14   Mary R.      13225   CR   Office Supplies

                                 Accounts
7/18   Adam H.      13227   CR   Receivable

7/24   John B.      13236   CR   Shop Supplies
7/24   Mary R.      13243   CR   Office Supplies

7/26   Justin B.    13250   CR   Shop Supplies

 8/2   Rich J.      13264   CR   Landscaping

                                 License and
8/11   Mary R.      13312   CR   Permits
                                 Printing and
8/22   Mary R.      13350   CR   Reporduction



8/23   Ralph H.     13352   CR   Excavation
8/28   Mary R.      13356   CR


                                 Cleaning
                                 Fuel-Equipment
                                 Diesel
                                 Equipment
 9/7   Randy E.     13390   CR   Rental


9/18   John B.      13408   CR   Medical
10/2   Mary R.      13443   CR   Office Supplies

10/2   Krystal S.   13445   CR   Shop Supplies

10/10 Mary R.       13466   CR   Building Permits
10/12 Mary R.       13494   CR
                                 Printing and
                                 Reporduction

                                 Office Supplies
10/24 Mary R.       13515   CR
                                 Tap Fees
                                 Building Permits
11/1   Mary R.      13535   CR
                                 Building Permits
                                 Tap Fees

11/6   Mary R.      13550   CR   Office Supplies
11/22 Wyoming Chiropractic Health   13610   CR   Medical

11/29 Barb C.                       13638   CR   Cleaning


12/4   Geoff D.                     13640   CR
                                                 Fencing
                                                 Landscaping
                                                 Carpet &
12/6   Randy E.                     13641   CR   Padding
                                                 Employee
12/8   Isaac K.                     13673   CR   Expenses
                                                 Employee
12/8   Lance Y.                     13674   CR   Expenses
                                                 Employee
12/8   Justin B.                    13675   CR   Expenses
                                                 Employee
12/8   Mary R.                      13676   CR   Expenses
                                                 Employee
12/8   Eugene J.                    13677   CR   Expenses
                                                 Employee
12/8   John M.                      13679   CR   Expenses
                                                 Employee
12/8   Robert C. C.                 13680   CR   Expenses
                                                 Employee
12/8   John B.                      13681   CR   Expenses
                                                 Employee
12/8   Krystal S.                   13682   CR   Expenses

12/11 Krystal S.                    13692   CR   Shop Supplies

12/22 Mary R.                       13707   CR   Office Supplies

12/27 Pete M.                       13723   CR   Warranty Work
 (3) Suspected and determined to be covered wages


 Check Payments) with Findings and Conclusions
NCELED CHECKS/CHECK STUBS (CC or CS)
d "Record Source (per above abbr)")


        Total UI Wages found (Code 2's):        81,505.49

        Total UI Wages found (Code 3's):        10,648.21


LOYER RECORDS

                                                          Auditor's Findings

                                  UI
                  Amount      (1,2 or 3)                    Conclusions & Explanation


                                           No documentation provided by employer to show that
                                           this person provided services to the public as an
                                           independently established business. Employer began
                  1,250.00        3        reporting him as an employee beginning in Feb. '06.
                                           Refund to a customer for bath hardware and light
                                           fixtures-he supplied his own, and the employer's bid
                                           had included this amount as an allowance/charge for
                  1,600.00                 these items.
                    600.00        2
                  1,000.00        2

                                           No documentation provided by employer to show that
                                           this person provided services to the public as an
                                           independently established business. Employer began
                  1,220.00        3        reporting him as an employee beginning in Feb. '06.

                     98.00                 Reimbursement of bus. expenses

                     20.00        2        Office of County Sheriff-receipt for garnishment

                     78.00        2        United States Postal Service-receipt for stamps
                     46.18        2        Reimb. for MDF board
                Reimb. for supplies-examined receipts from Lathrop
   33.67    2   Equipment, Kum & Go and Sutherland Lumber Co.

                No documentation provided by employer to show that
                this person provided services to the public as an
                independently established business. Employer began
 1,100.00   3   reporting him as an employee beginning in Feb. '06.
    60.19       Reimbursement of bus. expenses
                Office Max & USPS-receipts for priority mail shipping
   19.23    2   and envelopes

   40.96    2   FedEx Kinko's-receipts for paper, laminate roll & cards
                Reimb. for supplies-examined receipt from Big R for
   57.63    2   propane torch
   18.90    2   Reimb. for propane-receipt from Butane Power

                No documentation provided by employer to show that
                this person provided services to the public as an
                independently established business. Employer began
 1,100.00   3   reporting him as an employee beginning in Feb. '06.
                Reimb. for offfice supplies at Office Max-examined
   83.98    2   receipt

                   Father of David Kalinowski, shareholder, he loaned
                money to the corp. to invest in some land and this is an
                 interest payment to him. Loan of $35,000, plus $3,500
 3,500.00   2          interest @ 10%; examined loan agreement.
                 Reimb. for business expenses-examined receipts from
   66.00    2                   USPS and FedEx Kinko's
                  Re-payment of money he lent to company, examined
                  bank statement showing personal funds he deposited
50,000.00   2                        into corp. acct.
                Reimb. of business expenses @ FedEx Kinko's-receipt
   54.92    2                        for Bond paper
                Reimb. of business expenses @ Office Max-printer
  101.08    2   cartridges, Sharpies and envelopes
                Landscaping svcs. @ home of Adam Hall, customer.
                Emplyr. doesn't have an invoice or any documentation
  693.21    3   to support an ind. cntr. status
                Reimb. for business expenses-examined receipts from
  103.75    2   USPS and Office Max
                Estimate bidding assistance. Emplyr. doesn't have
                invoice or any documentation to support and ind. contr.
  300.00    3   status

   43.05    2   Reimb. for supplies-examined receipt from WP Rentals
                Reimb. customer for plumbing supplies that he
                purchased, but had already paid the employer for on
  160.00    2   his home the emplyr. built.
                Isaac truck repair, pd. back through payroll deductions
 2,600.00   2   7/23 - 12/31
               Reimb. for mobile pager-receipt from Alltel
  31.49    2   Communications
               Reimb. for offfice supplies at Office Max-examined
 101.25    2   receipt
               Refund to customer on landscaping budget, examined
               credit memo detailing refunds on painting, fencing &
1,615.57   2   sod.
               Reimb. for flat tire repair-examined receipt from Dale's
  17.85    2   Judd Tire
  78.00    2   Reimb. for stamps-examined receipt from USPS
               Reimb. for business expenses-receipts from AutoZone
  74.48    2   & Big R for automotive supplies
               Reimb. to a customer for landscaping work he had to
5,004.95   2   have done.
               Reimb. for vehicle registration on purchase of Co. truck-
               1 ton Chevy Sierra. Examined receipts from Natrona
 484.56    2   Co. Clerk
               Reimb. for offfice supplies at Office Max-examined
  33.22    2   receipt
               Running loader to backfill house foundation, 12.5 hrs.
               @ $20/hr. Employer doesn't have any further
               information. No documentation to support and ind.
 250.00    3   contr. status
  97.00
               Payment to Mary's stepson, CJ Risley (14 yrs. old), for
               cleaning svcs. at new home; did not have an
  77.00    3   indpendently established business

  20.00    2   fuel reimb. for Lance Yager, employee, for Co. vehicle

 562.18    2   Reimb. to a customer for equipment use.
               Reimb. to employee for medical expenses-examined
               receipt from WYO Chiropractic Health. Taxable wage
 108.00    3   benefit.
  12.00    2   Reimb. for office supplies-Wal Mart
               Reimb. for resin fiber-examined receipt from A & H
  13.04    2   Abrasives
               Reimb. for building permit and plan fees-examined
 606.50    2   receipt from City of Casper.
 134.82
               Reimb. for offfice supplies at Office Max-examined
  37.17    2   receipt
               Reimb. for offfice supplies at Office Max-examined
   97.65   2   receipt
3,204.00       Reimbursement of bus. expenses
2,540.00   2   Receipt from City of Casper for water tap fees
  664.00   2   Receipt from City of Casper for building permit
3,260.00       Reimbursement of bus. expenses
  720.00   2   Receipt from City of Casper for building permit
2,540.00   2   Receipt from City of Casper for water tap fees
               Reimb. for offfice supplies at Office Max-examined
  70.34    2   receipt
               Medical expenses for John Baule. Taxable wage
 250.00    3   benefit.
               Cleaning svcs. at two homes after construction was
 200.00    3   complete. Does not have an ind. est. business.
               Reimb./refund to customer for the fencing and
               landscpaing budget, as he wanted to do the work
4,000.00       himself.
1,000.00   2   refund on fencing budget
3,000.00   2   refund on landscaping budget
               Reimb. to customer for carept that was in contract for
3,372.55   2   employer to pay.

 600.00    3   Employee bonus

 600.00    3   Employee bonus

 600.00    3   Employee bonus

 400.00    3   Employee bonus

 400.00    3   Employee bonus

 300.00    3   Employee bonus

 400.00    3   Employee bonus

 400.00    3   Employee bonus

 400.00    3   Employee bonus
               Reimb. for resin fiber-examined receipt from A & H
  13.36    2   Abrasives
               Reimb. for offfice supplies at Office Max-examined
  62.98    2   receipt
               Reimb. to customer for work he had to have done that
 105.00    2   was under warranty.
               ACME CONSTRUCTION CO INC

                      077788009
             AUDIT PERIOD - FROM:       1/1/2006
                              TO:       12/31/2006

    SEARCH FOR MISCLASSIFIED WORKERS AND HIDDEN WAGES (Question #5):
Reviewed: (R) - Reviweded Closely (S) - Only Scaned


(Question 5-c) EXAMINATION OF GENERAL LEDGER

      DOES THIS EMPLOYER CREATE/MAINTAIN A GENERAL LEDGER?           YES



       DETAILED GENERAL LEDGER CHART OF ACCOUNTS
                            SAMPLE CHART OF ACCOUNTS

       1000 ASSETS
               1010     CASH Operating Account
               1020     CASH Payroll Account
               1030     CASH Petty Cash
       1200 RECEIVABLES
               1210     A/REC Trade
               1220     A/REC Trade Notes Receivable
               1230     A/REC Installment Receivables
               1240     A/REC Retainage Withheld
               1290     A/REC Allowance for Uncollectible Accounts
       1300 INVENTORIES
               1310     INV - Reserved
               1320     INV - Work-in-Progress
               1330     INV - Finished Goods
               1340     INV - Reservesd
               1350     INV - Unbilled Cost & Fees
               1390     INV - Reserve for Obsolescence
       1400 PREPAID EXPENSES & OTHER CURRENT ASSETS
               1410     PREPAID - Insurance
               1420     PREPAID - Real Estate Taxes
               1430     PREPAID - Repairs & Maintenance
               1440     PREPAID - Rent
               1450     PREPAID - Deposits
       1500 PROPERTY PLANT & EQUIPMENT
               1510     PPE - Buildings
               1520     PPE - Machinery & Equipment
               1530     PPE - Vehicles
               1540     PPE - Computer Equipment
               1550     PPE - Furniture & Fixtures
               1560     PPE - Leasehold Improvements
       1600 ACCUMULATED DEPRECIATION & AMORTIZATION
               1610     ACCUM DEPR Buildings
               1620     ACCUM DEPR Machinery & Equipment
               1630     ACCUM DEPR Vehicles
               1640     ACCUM DEPR Computer Equipment
               1650     ACCUM DEPR Furniture & Fixtures
               1660     ACCUM DEPR Leasehold Improvements
               ACME CONSTRUCTION CO INC

                      077788009
             AUDIT PERIOD - FROM:       1/1/2006
                              TO:       12/31/2006

    SEARCH FOR MISCLASSIFIED WORKERS AND HIDDEN WAGES (Question #5):
Reviewed: (R) - Reviweded Closely (S) - Only Scaned


(Question 5-c) EXAMINATION OF GENERAL LEDGER

      DOES THIS EMPLOYER CREATE/MAINTAIN A GENERAL LEDGER?               YES



       DETAILED GENERAL LEDGER CHART OF ACCOUNTS
                    SAMPLE CHART OF ACCOUNTS
       1700 NON - CURRENT RECEIVABLES
               1710     NCA - Notes Receivable
               1720     NCA - Installment Receivables
               1730     NCA - Retainage Withheld
       1800 INTERCOMPANY RECEIVABLES
       1900 OTHER NON-CURRENT ASSETS
               1910     Organization Costs
               1920     Patents & Licenses
               1930     Intangible Assets - Capitalized Software Costs
       2000 LIABILITIES
       2100 PAYABLES
               2110     A/P Trade
               2120     A/P Accrued Accounts Payable
               2130     A/P Retainage Withheld
               2150     Current Maturities of Long-Term Debt
               2160     Bank Notes Payable
               2170     Construction Loans Payable
       2200 ACCRUED COMPENSATION & RELATED ITEMS
               2210     Accrued - Payroll
               2220     Accrued - Commissions
               2230     Accrued - FICA
               2240     Accrued - Unemployment Taxes
               2250     Accrued - Workmen's Comp
               2260     Accrued - Medical Benefits
               2270     Accrued - 401 K Company Match
               2275     W/H - FICA
               2280     W/H - Medical Benefits
               2285     W/H - 401 K Employee Contribution
       2300 OTHER ACCRUED EXPENSES
               2310     Accrued - Rent
               2320     Accrued - Interest
               2330     Accrued - Property Taxes
               2340     Accrued - Warranty Expense
       2500 ACCRUED TAXES
               2510     Accrued - Federal Income Taxes
               2520     Accrued - State Income Taxes
               2530     Accrued - Franchise Taxes
               2540     Deferred - FIT Current
               2550     Deferred - State Income Taxes
               ACME CONSTRUCTION CO INC

                      077788009
             AUDIT PERIOD - FROM:       1/1/2006
                              TO:       12/31/2006

    SEARCH FOR MISCLASSIFIED WORKERS AND HIDDEN WAGES (Question #5):
Reviewed: (R) - Reviweded Closely (S) - Only Scaned


(Question 5-c) EXAMINATION OF GENERAL LEDGER

      DOES THIS EMPLOYER CREATE/MAINTAIN A GENERAL LEDGER?   YES



       DETAILED GENERAL LEDGER CHART OF ACCOUNTS
                   SAMPLE CHART OF ACCOUNTS
       2600 DEFERRED TAXES
               2610     D/T - FIT - NON CURRENT
               2620     D/T - SIT - NON CURRENT
       2700 LONG-TERM DEBT
               2710     LTD - Notes Payable
               2720     LTD - Mortgages Payable
               2730     LTD - Installment Notes Payable
       2800 INTERCOMPANY PAYABLES
       2900 OTHER NON CURRENT LIABILITIES
       3000 OWNERS EQUITIES
               3100     Common Stock
               3200     Preferred Stock
               3300     Paid in Capital
               3400     Partners Capital
               3500     Member Contributions
               3900     Retained Earnings
       4000 REVENUE
               4010     REVENUE – PRODUCT 1
               4020     REVENUE – PRODUCT 2
               4030     REVENUE – PRODUCT 3
               4040     REVENUE – PRODUCT 4
               4600     Interest Income
               4700     Other Income
               4800     Finance Charge Income
               4900     Sales Returns and Allowances
               4950     Sales Discounts
       5000 COST OF GOODS SOLD
               5010     COGS – PRODUCT 1
               5020     COGS – PRODUCT 2
               5030     COGS – PRODUCT 3
               5040     COGS – PRODUCT 4
               5700     Freight
               5800     Inventory Adjustments
               5900     Purchase Returns and Allowances
               5950     Reserved
               ACME CONSTRUCTION CO INC

                      077788009
             AUDIT PERIOD - FROM:       1/1/2006
                              TO:       12/31/2006

    SEARCH FOR MISCLASSIFIED WORKERS AND HIDDEN WAGES (Question #5):
Reviewed: (R) - Reviweded Closely (S) - Only Scaned


(Question 5-c) EXAMINATION OF GENERAL LEDGER

      DOES THIS EMPLOYER CREATE/MAINTAIN A GENERAL LEDGER?   YES



       DETAILED GENERAL LEDGER CHART OF ACCOUNTS
                     SAMPLE CHART OF ACCOUNTS
       6000 - 7000 OPERATING EXPENSES
               6010     Advertising Expense
               6050     Amortization Expense
               6100     Auto Expense
               6150     Bad Debt Expense
               6200     Bank Charges
               6250     Cash Over and Short
               6300     Commission Expense
               6350     Depreciation Expense
               6400     Employee Benefit Program
               6550     Freight Expense
               6600     Gifts Expense
               6650     Insurance – General
               6700     Interest Expense
               6750     Professional Fees
               6800     License Expense
               6850     Maintenance Expense
               6900     Meals and Entertainment
               6950     Office Expense
               7000     Payroll Taxes
               7050     Printing
               7150     Postage
               7200     Rent
               7250     Repairs Expense
               7300     Salaries Expense
               7350     Supplies Expense
               7400     Taxes – FIT Expense
               7500     Utilities Expense
               7900     Gain/Loss on Sale of Assets
                                        AMENDED SUMMARY REPORT
WYO - 082 (12/00)                                                                                                            1/0/1900
DO NOT STAPLE

RETURN THE FORM TO:                Unemployment Tax Division
                                   P.O. Box 2659
                                   Casper, WY 82602                        PROCESSING DATE:                02 05 08
BUSINESS NAME:
                                   ACME CONSTRUCTION CO INC
     UNEMPLOYMENT
       INSURANCE #                 077788009
   QUARTER/YEAR:            1 2006                                                   (AMEND ONLY (1) QUARTER PER FORM)

UI CHANGES                                             WAGES AS ORIGINALLY                                    NET TAX CHANGE
                                                           REPORTED             CORRECT AMOUNT OF WAGES    INCREASE OR (DECREASE)

  1. TOTAL UI WAGES (INCLUDING TIPS)                           56,674.76                 61,344.76                   4,670.00
  2. EXCESS WAGES                                                     0.00                      0.00                       0.00
  3. TAXABLE UI WAGES                                          56,674.76                 61,344.76                   4,670.00
  4. TAX DUE MULTIPLY LINES 3 BY
  YOUR TAX RATE OF:                     0.0063                     357.05                    386.47                      29.42
  5. INTEREST DUE 2% (.02) PER MONTH                                                                                     12.65
  6. TOTAL UI DIFFERENCE + OR -
    ENTER AMOUNT ON LINE 10 (BELOW)                                                                                      42.07
CORRECT                                                  MONTH OF JAN              MONTH OF FEB             MONTH OF MAR
NUMBER OF WORKERS BY MONTH
MUST BE COMPLETED--


WORK COMP CHANGES
              CORRECT #
   CLASS                                                                              NET CHANGE
                 OF        AS ORIGINALLY REPORTED         CORRECT AMOUNT                                  RATE       4/30/2006
   CODE       EMPLOYEES                                                          INCREASE OR (DECREASE)

                                                                                                                          4/30/2006
                                         56,674.76                 61,344.76                  4,670.00                            To
                                                                                                                          7/31/2006     av
                                                                                                                                  direc
                                                                                                                         10/31/2006
                                                                                                                          1/31/2007
                                                                                                                                  form
                                                                                                                                prote
  7. TOTAL WORKERS' COMPENSATION PREMIUM DIFFERENCE DUE (CREDIT)                                                                chan
                                                                                                                        4/30/2006
                                                                                                                                pape


Reasons for amending MUST DOCUMENT:                               PER AUDIT -




                                                               UI Tax Auditor                                    1/30/2011
SIGNATURE                                                      TITLE                                      DATE
RETURN THIS FORM WITH                                                                                                     WYO-077 (12/00)
THE SUMMARY REPORT                                 AMENDED EMPLOYEE WAGE LISTING
                                           REPORT ONLY THE EMPLOYEES WHOSE WAGES CHANGED
BUSINESS NAME            ACME CONSTRUCTION CO INC
QUARTER/YEAR                       UI ACCOUNT #
                   1 2006                               077788009
                                                                                       CORRECTED     CORRECTED TAXABLE
                                                                       CORRECTED         EXCESS           WAGES
SOCIAL SECURITY    EMPLOYEE NAME                      ORIGINAL TOTAL                                                     CLASS
                                                                         TOTAL           WAGES           (UI ONLY)
                                                                                                                                 COVERAGE
    NUMBER                                           WAGES REPORTED                                                      CODE       TYPE
                                                                         WAGES          (UI ONLY)
                   LAST            FIRST        MI                                                                                B, U, or W




                                       At the time this Audit was completed 1st
                                       thru 3rd Quarter 2006 was Outside the
                                       current Base Period, and therefore wouldn't
                                       be keyed, so the Auditor would have only
                                       completed the Amended Summary Report
                                       for this Qtr.




                          TOTALS
                                                     CORPORATE OFFICER / LLC MEMBER INFORMATION BELOW
                                                     ORIGINAL TOTAL    CORRECTED       CORRECTED        CORRECTED                COVERAGE
SOCIAL SECURITY                                                                                                          CLASS
                                                         WAGES             TOTAL      EXCESS WAGES    TAXABLE WAGES                 TYPE
    NUMBER                                                                                                               CODE     B, U, or W
                  LAST             FIRST        MI     REPORTED        UI AND/OR WC      (UI ONLY)       (UI ONLY)




                                   PAGE TOTALS
                                        AMENDED SUMMARY REPORT
WYO - 082 (12/00)                                                                                                            1/1/2006
DO NOT STAPLE

RETURN THE FORM TO:                Unemployment Tax Division
                                   P.O. Box 2659
                                   Casper, WY 82602                        PROCESSING DATE:                02 05 08
BUSINESS NAME:
                                   ACME CONSTRUCTION CO INC
     UNEMPLOYMENT
       INSURANCE #                 077788009
   QUARTER/YEAR:            2 2006                                                   (AMEND ONLY (1) QUARTER PER FORM)

UI CHANGES                                             WAGES AS ORIGINALLY                                    NET TAX CHANGE
                                                           REPORTED             CORRECT AMOUNT OF WAGES    INCREASE OR (DECREASE)

  1. TOTAL UI WAGES (INCLUDING TIPS)                           89,248.78                 90,241.99                      993.21
  2. EXCESS WAGES                                                6,336.76                  6,336.76                        0.00
  3. TAXABLE UI WAGES                                          82,912.02                 83,905.23                      993.21
  4. TAX DUE MULTIPLY LINES 3 BY
  YOUR TAX RATE OF:                     0.0063                     522.35                    528.60                        6.25
  5. INTEREST DUE 2% (.02) PER MONTH                                                                                       2.31
  6. TOTAL UI DIFFERENCE + OR -
    ENTER AMOUNT ON LINE 10 (BELOW)                                                                                        8.56
CORRECT                                                  MONTH OF APR              MONTH OF MAY             MONTH OF JUN
NUMBER OF WORKERS BY MONTH
MUST BE COMPLETED--


WORK COMP CHANGES
              CORRECT #
   CLASS                                                                              NET CHANGE
                 OF        AS ORIGINALLY REPORTED         CORRECT AMOUNT                                  RATE       7/31/2006
   CODE                                                                          INCREASE OR (DECREASE)
              EMPLOYEES
                                                                                                                         To avoid A
                                                                                                                         directly on
                                                                                                                          4/30/2006
                                         89,248.78                 90,241.99                    993.21                    7/31/2006
                                                                                                                         form WY pl
                                                                                                                         10/31/2006
                                                                                                                         protect) the
                                                                                                                          1/31/2007
                                                                                                                         changes ha
                                                                                                                         papers that
  7. TOTAL WORKERS' COMPENSATION PREMIUM DIFFERENCE DUE (CREDIT)
                                                                                                                        7/31/2006


Reasons for amending MUST DOCUMENT:                               PER AUDIT -




                                                               UI Tax Auditor                                    1/30/2011
SIGNATURE                                                      TITLE                                      DATE
RETURN THIS FORM WITH                                                                                                      WYO-077 (12/00)
THE SUMMARY REPORT                                 AMENDED EMPLOYEE WAGE LISTING
                                           REPORT ONLY THE EMPLOYEES WHOSE WAGES CHANGED
BUSINESS NAME            ACME CONSTRUCTION CO INC
QUARTER/YEAR                       UI ACCOUNT #
                   2 2006                                077788009
                                                                                        CORRECTED     CORRECTED TAXABLE
                                                                        CORRECTED         EXCESS           WAGES
SOCIAL SECURITY    EMPLOYEE NAME                       ORIGINAL TOTAL                                                     CLASS
                                                                          TOTAL           WAGES           (UI ONLY)
                                                                                                                                  COVERAGE
    NUMBER                                            WAGES REPORTED                                                      CODE       TYPE
                                                                          WAGES          (UI ONLY)
                   LAST            FIRST         MI                                                                                B, U, or W




                                           At the time this Audit was completed 1st
                                           thru 3rd Quarter 2006 was Outside the
                                           current Base Period, and therefore wouldn't
                                           be keyed, so the Auditor would have only
                                           completed the Amended Summary Report
                                           for this Qtr.




                          TOTALS
                                                      CORPORATE OFFICER / LLC MEMBER INFORMATION BELOW
                                                      ORIGINAL TOTAL    CORRECTED       CORRECTED        CORRECTED                COVERAGE
SOCIAL SECURITY                                                                                                           CLASS
                                                          WAGES             TOTAL      EXCESS WAGES    TAXABLE WAGES                 TYPE
    NUMBER                                                                                                                CODE     B, U, or W
                  LAST             FIRST         MI     REPORTED        UI AND/OR WC      (UI ONLY)       (UI ONLY)




                                   PAGE TOTALS
                                        AMENDED SUMMARY REPORT
WYO - 082 (12/00)                                                                                                            1/1/2006
DO NOT STAPLE

RETURN THE FORM TO:                Unemployment Tax Division
                                   P.O. Box 2659
                                   Casper, WY 82602                        PROCESSING DATE:                02 05 08
BUSINESS NAME:
                                   ACME CONSTRUCTION CO INC
     UNEMPLOYMENT
       INSURANCE #                 077788009
   QUARTER/YEAR:            3 2006                                                   (AMEND ONLY (1) QUARTER PER FORM)

UI CHANGES                                             WAGES AS ORIGINALLY                                    NET TAX CHANGE
                                                           REPORTED             CORRECT AMOUNT OF WAGES    INCREASE OR (DECREASE)

  1. TOTAL UI WAGES (INCLUDING TIPS)                           85,924.26                 86,359.26                      435.00
  2. EXCESS WAGES                                              31,086.98                 35,864.98                   4,778.00
  3. TAXABLE UI WAGES                                          54,837.28                 50,494.28                  (4,343.00)
  4. TAX DUE MULTIPLY LINES 3 BY
  YOUR TAX RATE OF:                     0.0063                     345.47                    318.11                      (27.36)
  5. INTEREST DUE 2% (.02) PER MONTH                                                                                        0.00
  6. TOTAL UI DIFFERENCE + OR -
    ENTER AMOUNT ON LINE 10 (BELOW)                                                                                      (27.36)
CORRECT                                                  MONTH OF JUL              MONTH OF AUG             MONTH OF SEPT
NUMBER OF WORKERS BY MONTH
MUST BE COMPLETED--


WORK COMP CHANGES
              CORRECT #
   CLASS                                                                              NET CHANGE
                 OF        AS ORIGINALLY REPORTED         CORRECT AMOUNT                                  RATE       10/31/2006
   CODE       EMPLOYEES                                                          INCREASE OR (DECREASE)
                                                                                                                    To avoid Audit
                                                                                                                        4/30/2006
                                         85,924.26                 86,359.26                    435.00              directly on the
                                                                                                                        7/31/2006
                                                                                                                    form WY plans
                                                                                                                       10/31/2006
                                                                                                                    protect) the W
                                                                                                                        1/31/2007
                                                                                                                    changes have
                                                                                                                    papers that fee
  7. TOTAL WORKERS' COMPENSATION PREMIUM DIFFERENCE DUE (CREDIT)
                                                                                                                       10/31/2006


Reasons for amending MUST DOCUMENT:                               PER AUDIT -




                                                               UI Tax Auditor                                    1/30/2011
SIGNATURE                                                      TITLE                                      DATE
RETURN THIS FORM WITH                                                                                                     WYO-077 (12/00)
THE SUMMARY REPORT                                 AMENDED EMPLOYEE WAGE LISTING
                                           REPORT ONLY THE EMPLOYEES WHOSE WAGES CHANGED
BUSINESS NAME            ACME CONSTRUCTION CO INC
QUARTER/YEAR                       UI ACCOUNT #
                   3 2006                               077788009
                                                                                       CORRECTED     CORRECTED TAXABLE
                                                                       CORRECTED         EXCESS           WAGES
SOCIAL SECURITY    EMPLOYEE NAME                      ORIGINAL TOTAL                                                     CLASS
                                                                         TOTAL           WAGES           (UI ONLY)
                                                                                                                                 COVERAGE
    NUMBER                                           WAGES REPORTED                                                      CODE       TYPE
                                                                         WAGES          (UI ONLY)
                   LAST            FIRST        MI                                                                                B, U, or W




                                              At the time this Audit was completed 1st
                                              thru 3rd Quarter 2006 was Outside the
                                              current Base Period, and therefore wouldn't
                                              be keyed, so the Auditor would have only
                                              completed the Amended Summary Report
                                              for this Qtr.




                          TOTALS
                                                     CORPORATE OFFICER / LLC MEMBER INFORMATION BELOW
                                                     ORIGINAL TOTAL    CORRECTED       CORRECTED        CORRECTED                COVERAGE
SOCIAL SECURITY                                                                                                          CLASS
                                                         WAGES             TOTAL      EXCESS WAGES    TAXABLE WAGES                 TYPE
    NUMBER                                                                                                               CODE     B, U, or W
                  LAST             FIRST        MI     REPORTED        UI AND/OR WC      (UI ONLY)       (UI ONLY)




                                   PAGE TOTALS
                                        AMENDED SUMMARY REPORT
WYO - 082 (12/00)                                                                                                            1/1/2006
DO NOT STAPLE

RETURN THE FORM TO:                Unemployment Tax Division
                                   P.O. Box 2659
                                   Casper, WY 82602                        PROCESSING DATE:                02 05 08
BUSINESS NAME:
                                   ACME CONSTRUCTION CO INC
     UNEMPLOYMENT
       INSURANCE #                 077788009
   QUARTER/YEAR:            4 2006                                                   (AMEND ONLY (1) QUARTER PER FORM)

UI CHANGES                                             WAGES AS ORIGINALLY                                    NET TAX CHANGE
                                                           REPORTED             CORRECT AMOUNT OF WAGES    INCREASE OR (DECREASE)

  1. TOTAL UI WAGES (INCLUDING TIPS)                           89,667.26                 94,217.26                   4,550.00
  2. EXCESS WAGES                                              63,673.87                 68,023.87                   4,350.00
  3. TAXABLE UI WAGES                                          25,993.39                 26,193.39                      200.00
  4. TAX DUE MULTIPLY LINES 3 BY
  YOUR TAX RATE OF:                     0.0063                     163.76                    165.02                        1.26
  5. INTEREST DUE 2% (.02) PER MONTH                                                                                       0.31
  6. TOTAL UI DIFFERENCE + OR -
    ENTER AMOUNT ON LINE 10 (BELOW)                                                                                        1.57
CORRECT                                                  MONTH OF OCT              MONTH OF NOV             MONTH OF DEC
NUMBER OF WORKERS BY MONTH
MUST BE COMPLETED--


WORK COMP CHANGES
              CORRECT #
   CLASS                                                                              NET CHANGE
                 OF        AS ORIGINALLY REPORTED         CORRECT AMOUNT                                  RATE       1/31/2007
   CODE                                                                          INCREASE OR (DECREASE)
              EMPLOYEES
                                                                                                                           To avoid A
                                                                                                                           4/30/2006
                                                                                                                            directlyon
                                         89,667.26                 94,217.26                  4,550.00                    7/31/2006
                                                                                                                           form WY p
                                                                                                                         10/31/2006
                                                                                                                           protect) th
                                                                                                                          1/31/2007
                                                                                                                           changes h
                                                                                                                           papers th
  7. TOTAL WORKERS' COMPENSATION PREMIUM DIFFERENCE DUE (CREDIT)
                                                                                                                        1/31/2007


Reasons for amending MUST DOCUMENT:                               PER AUDIT -




                                                               UI Tax Auditor                                    1/30/2011
SIGNATURE                                                      TITLE                                      DATE
RETURN THIS FORM WITH                                                                                                       WYO-077 (12/00)
THE SUMMARY REPORT                                  AMENDED EMPLOYEE WAGE LISTING
                                            REPORT ONLY THE EMPLOYEES WHOSE WAGES CHANGED
BUSINESS NAME            ACME CONSTRUCTION CO INC
QUARTER/YEAR                        UI ACCOUNT #
                   4 2006                                077788009
                                                                                        CORRECTED      CORRECTED TAXABLE
                                                                        CORRECTED         EXCESS            WAGES
SOCIAL SECURITY    EMPLOYEE NAME                       ORIGINAL TOTAL                                                      CLASS
                                                                          TOTAL           WAGES            (UI ONLY)
                                                                                                                                   COVERAGE
    NUMBER                                            WAGES REPORTED                                                       CODE       TYPE
                                                                          WAGES          (UI ONLY)
                   LAST             FIRST        MI                                                                                 B, U, or W


 999 - 99 - 0017 K, ISAAC                                  10,110.13       10,710.13       10,710.13                0.00

 999 - 99 - 0029 C, Barb                                        0.00          200.00                              200.00

 999 - 99 - 0003 Y, Lance                                  10,383.50       10,983.50       10,983.50                0.00

 999 - 99 - 0016 B, Justin                                 12,230.00       12,830.00       12,830.00                0.00

 999 - 99 - 0024 R, Mary                                    6,192.40        6,595.40        6,595.40                0.00

 999 - 99 - 0021 J, Eugene                                  8,589.70        8,989.70        8,989.70                0.00

 999 - 99 - 0012 M, John                                    4,038.00        4,338.00        4,338.00                0.00

 999 - 99 - 0009 C, Robert                                  7,471.13        7,871.13        7,871.13                0.00

 999 - 99 - 0008 B, John                                    6,948.50        7,598.50        7,598.50                0.00

 999 - 99 - 0014 S, Krystal                                 8,667.40        9,067.40        9,067.40                0.00




                           TOTALS                          74,630.76       79,183.76       78,983.76              200.00
                                                      CORPORATE OFFICER / LLC MEMBER INFORMATION BELOW
                                                      ORIGINAL TOTAL    CORRECTED       CORRECTED         CORRECTED                COVERAGE
SOCIAL SECURITY                                                                                                            CLASS
                                                          WAGES             TOTAL      EXCESS WAGES     TAXABLE WAGES                 TYPE
    NUMBER                                                                                                                 CODE     B, U, or W
                  LAST              FIRST        MI     REPORTED        UI AND/OR WC      (UI ONLY)        (UI ONLY)




                                    PAGE TOTALS            74,630.76       79,183.76       78,983.76              200.00
                                                     2006
1/2006                                                        2/2006                                          Wage lists needed for Base Period

DATE DUE                                 5/1/2006             DATE DUE                        7/31/2006       4 2006          Qtr 4
Default Due Date:       30-Apr                                Default Due Date:   31-Jul                      1 2007          Qtr 3
Interest calculated thru                                      Interest calculated thru
POSTMARK DATE                        1/30/2011                POSTMARK DATE                   1/30/2011       2 2007          Qtr 2
                          /                1                                                     2            3 2007          Qtr 1
INTEREST DUE                                   $34.03         INTEREST DUE                            $6.85   4 2007         Lag Qtr (last completed Qtr)
                                                                                                              1 2008         Current Qtr Year: As of Audit Completion Date

Tax Owed 1/2006                                $29.42         Tax Owed 2/2006                         $6.25

TOTAL TAX & INTEREST                       $63.45             TOTAL TAX & INTEREST              $13.10
3/2006                                                        4/2006
DATE DUE                           10/31/2006                 DATE DUE                        1/31/2007
Default Due Date:       31-Oct                                Default Due Date:   31-Jan

Interest calculated thru                                      Interest calculated thru
POSTMARK DATE                        1/30/2011                POSTMARK DATE                   1/30/2011
                                           3                                                     4

INTEREST DUE                                    $0.00         INTEREST DUE                            $1.23
                                                                                                               WY only keys changes to Wages that are
Tax Owed 3/2006                                 $0.00         Tax Owed 4/2006                         $1.26    greater than $25 per EE, and in the Current
                                                                                                               Base Period.
TOTAL TAX & INTEREST                           $0.00          TOTAL TAX & INTEREST                   $2.49     In this case the Audit was completed 1st Qtr
                                                                                                               2008, so the only Amended Wages needed is
                                                                                                               for 4th Quarter 2006
Total Interest Due: 2006                       $42.11
Total Tax Due: 2006                            $36.93         Total Tax & Interest for 2006     $79.04




ER Info                          Wage Trace 4a
Cover                            5-a (4) Search WC
RQC Memo                         5-a (4) Search Misc Rpts
WYO-200                          5-a (4) Search 1099's
Payroll Reconciliation 4-B       5-a (2) Search CD
Download_Wages                   5-a (3) Search GL
Wage Trace 4a                    SD MF Screens
5-a (4) Search WC                WYO-082 Qtr (1)
5-a (4) Search Misc Rpts         WYO-082 Qtr (2)
5-a (4) Search 1099's            WYO-082 Qtr (3)
5-a (2) Search CD                WYO-082 Qtr (4)
5-a (3) Search GL                WYO-077 Qtr (1)
SD MF Screens                    WYO-077 Qtr (2)
WYO-082 Qtr (1)                  WYO-077 Qtr (3)
WYO-082 Qtr (2)                  WYO-077 Qtr (4)
WYO-082 Qtr (3)                  Interest Qtrs 1-4
WYO-082 Qtr (4)                  ER Info
WYO-077 Qtr (1)                  Cover
WYO-077 Qtr (2)                  RQC Memo
WYO-077 Qtr (3)                  WYO-200
WYO-077 Qtr (4)                  Payroll Reconciliation 4-B
Interest Qtrs 1-4                Download_Wages

								
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