Fla. Admin. Code Ann. R. 69L-5.204 - Maintenance of Payroll Records, Review and Audit
(1) The payroll records of all Current
Self-Insurers and Former Self-Insurers shall be open for inspection and audit
by the Department, or its Authorized Representative, during regular business
hours. Self-insurers are required to maintain payroll records that reflect a
true and accurate division by the classification codes contained in the SCOPES
of Basic Manual Classifications and the NCCI Basic Manual for Workers'
Compensation and Employers Liability Insurance so the proper classification
code for each employee may be determined. The SCOPES of Basic Manual
Classifications effective June 1, 2008 is hereby incorporated by reference. A
copy of the SCOPES of Basic Manual Classifications may be obtained from the
National Council on Compensation Insurance, Inc., Customer Service Center, 901
Peninsula Corporate Circle, Boca Raton, FL 33487, telephone 1(800)622-4123. A
copy of the manual is also available for viewing at the Division of Workers'
Compensation, Bureau of Monitoring and Audit, Self-Insurance Section, 1579
Summit Lake Drive, Tallahassee, FL 32317. The NCCI Basic Manual for Workers'
Compensation and Employers Liability Insurance, 2001 Edition, including updates
through June 1, 2009, is previously incorporated by reference into rule
69L-5.201, F.A.C. If such
records are not maintained, then the entire payroll shall be presumed to be
within the classification code to which the highest manual rate is applicable.
To ensure their availability for audit purposes, the records shall be retained
for five (5) years from the end of the payroll period. The location of these
records shall be provided to the Department upon submission of the application
for self-insurance and updated within fifteen (15) days of any
relocation.
(2) At the conclusion
of the audit conducted by the Department or its Authorized Representative, a
preliminary report shall be prepared and sent to the self-insurer. The
preliminary report shall identify any payroll or classification deficiencies.
The self-insurer shall have thirty (30) days from the date of receipt to review
and respond to the Department's preliminary report. The Department shall review
the response and issue a final report.
Notes
Rulemaking Authority 440.38(1), (2), (3), 440.385(6), 440.525(2), 440.591 FS. Law Implemented 440.38(1), (2), (3), 440.385(1), (3), (6), 440.525 FS.
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