IA SF487

Employing units must maintain employee work records for 3 years after the calendar year in which remuneration was paid or due, with records open to department inspection at any reasonable time

Department of Workforce Development must conduct field audits of employers by examining records to determine compliance with unemployment insurance requirements, carried out by employer field auditors

Prior to an audit, employers must receive reasonable notice of intent to audit and an in-person preaudit interview must be conducted at the employer's place of business or mutually agreed location

Auditable records include individual pay records, W-2 and 1099 forms, cash disbursement journals, check registers, federal and state tax returns, and business licenses

Employers may contest an auditor's decision regarding unemployment insurance applicability, and in disputed cases auditors may access records for any calendar quarter at issue within 3 years prior to the audit notice