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PDFWAC 192-340-100

What reasonable audit expenses may the department charge if an employer knowingly misrepresents payroll? (RCW 50.12.220(3).)

If an employer knowingly misrepresents its payroll to the department, it shall be liable for the reasonable expenses of auditing its books and collecting taxes. These may include:
(1) Salaries and benefits based on the payrolls documented for state staff conducting the audit (including reporting and follow-up costs);
(2) Communication costs such as telephone charges for arranging the audit, emails, mail or similar communication services;
(3) Travel costs for expenses such as transportation, lodging, subsistence and related items incurred by state employees traveling for the purpose of conducting the audit. Such costs may be charged on an actual cost basis or on a per diem or mileage basis in lieu of actual costs incurred, or on a combination of the two, provided the method used is applied to an entire trip, and results in charges consistent with those normally allowed by the department;
(4) Customary standard commercial airfare costs (coach or equivalent);
(5) Costs for materials and supplies (including the costs of producing reports and audit findings);
(6) Equipment costs necessary for conducting the audit;
(7) Collection costs, including court costs, lien and warrant fees, and related costs; and
(8) Other costs which the department establishes that are directly related to the audit or collection of the penalty (e.g., appeal costs).
[Statutory Authority: RCW 50.12.010, 50.12.040. WSR 10-23-064, § 192-340-100, filed 11/12/10, effective 12/13/10. Statutory Authority: RCW 50.12.010, 50.12.040, 50.12.042. WSR 04-23-058, § 192-340-100, filed 11/15/04, effective 12/16/04.]
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