2019-2020 Independent Contractor Audit for ORS

The Office of Retirement Services (ORS) is conducting a review to ensure reporting compliance in accordance with PA 300 of 1980 (Retirement Act). The purpose of this review is to ensure that all individuals meeting the definition of “Independent Contractor” under common law rules are excluded from ORS reports pursuant to the Retirement Act.  

In order to complete our review, each reporting unit is being asked to submit the following:

1. Complete list of individuals as defined in the attached Independent Contractor Audit (R4127C) form.
2. Specific documentation for each individual.
3. Superintendent certification that the information provided is correct and complete.

For additional information on what is required for this audit, please follow the instructions below and review the two files attached to this email:

• Independent Contractor Audit (R4127C).pdf
• 2020 Independent Contractor Audit Sample Returned File.xlsx

The 2020 Independent Contractor Audit Sample Returned File is a sample list of individuals provided for your convenience with the information required by ORS.  Please fill this spreadsheet out completely by entering all of the information requested for each individual. Please see the Independent Contractor Audit form for instructions.

The Independent Contractor Audit (R4127C) form explains who should be included in the returned spreadsheet list, defines the specific documentation required, and provides a place for your superintendent to certify that the returned information is complete and accurate as required by law.

Instructions

Prepare two files for return to ORS:

1. Completed spreadsheet originating from the attached 2020 Independent Contractor Audit Sample Returned File. To SAVE the spreadsheet:
   1. Once all your information is entered, go to File – Save As
   2. Change the filename to include "ICAudit" and your Reporting Unit number, then select Excel Binary Workbook (*.xlsb) from the Save as type drop-down.
2. One scanned .pdf file containing:
   1. Independent Contractor Audit form, certified and signed by your superintendent.
   2. Specific documentation for each individual listed on your spreadsheet (no document is required for an individual if you submitted an SS-8 form to the IRS).

Once the files are prepared, please upload them to the File Transfer Service (FTS). 

Recipient: DMBORSER
Class ID: Contractors
Transfer mode: Binary

File 1: ICAuditXXXXX.xlsb (replace XXXXX with your reporting unit number)
File 2: ICAuditXXXXX.pdf (replace XXXXX with your reporting unit number)

Please submit the requested files to the FTS site by April 1, 2021. Please do not submit these files via email. If you have questions, contact ORS_Web_Reporting@michigan.gov.