REVISED 2019-2020 Independent Contractor/Third-Party Employee Audit for ORS

The Office of Retirement Services (ORS) is revising the review of Independent Contractor/Third-Party Employee Audit that was initially sent Feb. 22, 2021.  If you have already responded to the initial request, there is no need to respond again.

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 as well as ensuring that those who are MPSERS employees and retirees are accounted for.  

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/Third-Party Employee Audit (R4127C) form.
2. Superintendent certification that the information provided is correct and complete.

Once this information is reviewed by ORS, your reporting unit may be contacted to provide additional information.  Please follow the instructions below and review the two files attached to this email:

• R4127C_IndependentContractorThirdPartyEmployeeAudit.pdf
• 2020_Independent_Contractor_3rd_Party_Audit_Sample_Returned_File REVISED.xlsx

The 2020 Independent Contractor/Third-Party Employee 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/Third-Party Employee Audit form for instructions.

The Independent Contractor/Third-Party Employee Audit (R4127C) form explains who should be included in the returned spreadsheet list 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/Third-Party Employee 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 "IC3Audit" and your Reporting Unit number, then select Excel Binary Workbook (*.xlsb) from the Save as type drop-down.
2. One scanned .pdf file containing the Independent Contractor/Third-Party Employee Audit form, certified and signed by your superintendent.

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

Recipient: DMBORSER Class ID: Contractors Transfer mode: Binary

File 1: IC3AuditXXXXX.xlsb (replace XXXXX with your reporting unit number)
File 2: IC3AuditXXXXX.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.