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Employment After Retirement – Audit Access Requirements

 

To properly conduct a self-audit you need access to the following:

 

Records and Information

  • Entire payroll register of all employees
  • Payroll records including time sheets, work agreements and personnel files of TRS retirees
  • Employment After Retirement Report
  • Detailed support for Employment After Retirement Report
  • Detailed support for Reporting Entity Pension and TRS-Care Surcharges
  • List of TRS retirees providing services for you via a third-party entity
  • List of independent contractors who are also TRS retirees
    • Documents such as tax form 1099 issued for professional services for period under review
    • Copies of contracts for services provided by TRS retirees

Announcements and TRS Update Publications

Reporting Entities

​Watch for new announcements and TRS Update publications on our Reporting Entit​ies page.