ࡱ> jlghi'` .bjbj O@pL pppp4X2X2X2h2D3tVT3`4v4v44 ="+= 7=VVVVVVV$Xh@[b)V@3< =@@)Vppv44q>VCCC@pv4L4VC@VCCRDT#T4x3 8~V'X2zA#ST4TV0V7S[B[(#T#T[7T?==|Ci>d> ?=?=?=)V)VC^?=?=?=V@@@@d0 d0 pppppp      This program facilitates employer verification that federal tax payments are being received and credited to their account with the IRS. To that end, the IRS recommends that employers enroll in and use EFTPS (Electronic Federal Tax Payment System) to confirm payments made on their behalf. Users can enroll online at  HYPERLINK "http://www.eftps.gov" www.eftps.gov or call 800-555-4477 for an enrollment form. State tax authorities generally offer similar ways to deposit, track, and verify tax payments. The Division of Taxation has an  HYPERLINK "http://www.state.nj.us/treasury/revenue/onlineeft.htm" Electronic Funds Transfer Program for employers paying through a debit system, permitting online payments for all eligible taxes and fees. The Department of Labor and Workforce Development has a system to monitor payments for  HYPERLINK "http://lwd.dol.state.nj.us/labor/employer/ea/empinfo/TWES.html" ԹϺ Unemployment Compensation and Temporary Disability Laws (TWES). The Division of Pensions and Benefits manages payment and other transactions through its  HYPERLINK "http://www.state.nj.us/treasury/pensions/epic-help-index.htm" Employer Pensions And Benefits Information Connection (EPIC) system. Further, in addressing the Ameripay matter, the Division is aware that some employers had problems with Ameripay and, among other indicators of problems, found that their SAS 70 report (see the 5:30-17.3 rules) was out-of-date or possibly fraudulent. Those officials took action to discontinue business with Ameripay, however, no action was taken to notify the Division or any other authority or agency of their concerns and actions. It is likely that had those officials alerted State or law enforcement officials about their concerns the fraud may have been discovered sooner or prevented. When any official has concerns about the reliability of a third party vendor, in cases that are more than a routine error that could affect the reliability of the organization, the Division should be alerted immediately. Actions Ameripay Victims Should Take All victim agencies should have proceeded to make the payments Ameripay failed to make on their behalf. This requires the CFO or payroll manager to review payroll agency accounts to determine what payments were made and those that were not. They may vary by agency and will require case-by-case handling to ensure follow-up payments are made to guarantee employee accounts are brought whole. Restitution of the losses will depend on the outcome of the federal bankruptcy and prosecution. Legal counsel should be consulted, and the matter reported to the local units liability insurance carrier for potential restitution through insurance policies. The local unit by now should have been contacted by the U.S. Bankruptcy Court as a party of interest to the filing. Legal counsel should also ensure that the agency is appropriately represented in the bankruptcy proceedings. Municipal and county government victim agencies, in the absence of insurance reimbursement, will most likely need to appropriate unbudgeted funds to make the payments. Once the full amount is known, in most cases, an emergency resolution is called for to appropriate funds. If raising the missing funds will have a significant impact on the following years budget, the local unit can apply to the Local Finance Board for approval of refunding bonds to repay the emergency over time [N.J.S.A. 40A:2-51(a)]. In applying to the Board for such approval, local units should consider the impact on the local tax rate and interest costs in proposing a maturity schedule to the Board in its application. Victim agencies should be receiving notices from the IRS and/or the State Division of Taxation advising them of delinquent payments and the imposition of interest and penalties. The Division of Local Government Services has communicated with both agencies and they have agreed to consider waiving penalties; interest is not likely to be waived by the IRS, but is under consideration by the state agencies. Victim agencies should take the following steps to request waivers: NJ Division of Taxation: send a letter or e-mail the Director of the Division of Taxation ( HYPERLINK "mailto:Taxation.Director@treas.state.nj.us" Taxation.Director@treas.state.nj.us) to explain that Ameripay victimized you, provide your employer ID information, and request a waiver for all penalties and interest charges, and provide your contact information. The Division will contact you to make appropriate arrangements and also coordinate the same with the Department of Labor and Workforce Development regarding any delinquencies owed to them. IRS: Agencies that used Ameripay as their payroll service and believe they may have been affected by its closing should immediately contact the IRS to address any concerns. The contact number is 973-829-7459. Those agencies that have already filed appeals with the IRS should also contact them at that phone number. Other agencies: by now the CFO or payroll manager should have contacted other agencies to determine the actions to be taken to make their accounts with the organization whole. This matter is an important one to all local units. Finance personnel should take appropriate action to assess their risks and work with any third party providers to actively manage those risks. Approved: Susan Jacobucci, Director Table of Web Links PageShortcut textInternet Address1Local Finance Notice CFO-2003-15 HYPERLINK "http://www.state.nj.us/dca/lgs/lfns/03lfns/cfo-2003-15.pdf" http://www.state.nj.us/dca/lgs/lfns/03lfns/cfo-2003-15.pdf1Guide to Electronic Disbursement Controls for Payroll Purposes HYPERLINK "http://www.state.nj.us/dca/lgs/fiscal/generalpubs/payroll%20_agency_%20handbook_1.pdf" http://www.state.nj.us/dca/lgs/fiscal/generalpubs/payroll%20_agency_%20handbook_1.pdf2Electronic Federal Tax Payment System HYPERLINK "http://www.eftps.gov/" www.eftps.gov2Electronic Funds Transfer Program HYPERLINK "http://www.state.nj.us/treasury/revenue/onlineeft.htm" http://www.state.nj.us/treasury/revenue/onlineeft.htm2ԹϺ Unemployment Compensation and Temporary Disability Laws HYPERLINK "http://lwd.dol.state.nj.us/labor/employer/ea/empinfo/TWES.html" http://lwd.dol.state.nj.us/labor/employer/ea/empinfo/TWES.html2Employer Pensions And Benefits Information Connection (EPIC) HYPERLINK "http://www.state.nj.us/treasury/pensions/epic-help-index.htm" http://www.state.nj.us/treasury/pensions/epic-help-index.htm3Director of the Division of Taxation HYPERLINK "mailto:Taxation.Director@treas.state.nj.us" Taxation.Director@treas.state.nj.us     Local Finance Notice 2009-18 August 26, 2009 Page  PAGE 3 LFN 2009-18 August 26, 2009 Risks of Third Party Service Organizations and Ameripay Recently a third party payroll service provider (Ameripay) filed for bankruptcy and criminal charges were filed against the owners of the company for alleged theft which resulted in the loss of funds by dozens of local units. This Local Finance Notice reviews the practices that should be employed by all local units using third party organizations for any payment purpose (payroll, billing and collection, self or joint insurance, or registration programs). It also includes specific guidance for those local units who sustained losses from the Ameripay bankruptcy. In 2003 the Division issued  HYPERLINK "http://www.state.nj.us/dca/lgs/lfns/03lfns/cfo-2003-15.pdf" Local Finance Notice CFO-2003-15, adopted rules at N.J.A.C. 5:30-17.3 et seq., and issued a handbook  HYPERLINK "http://www.state.nj.us/dca/lgs/fiscal/generalpubs/payroll%20_agency_%20handbook_1.pdf" Guide to Electronic Disbursement Controls for Payroll Purposes. This guidance provided direction to local officials on how to manage risks related to this practice. All CFOs and payroll managers should download the Notice and Guide, and review the material. Third Party Servicing Controls When a third party organization is hired to handle payments on behalf of a local unit, the appropriate local official must implement ongoing internal control procedures to oversee the contract. Appropriate internal control policies require that oversight, testing, and organization review be routinely performed. Local units not applying these policies should take appropriate action to adopt them as the risk warrants. The rules also require controls for tracking and managing servicer errors. Since the enactment of the States regulations in 2003, the payroll servicing industry has moved forward to provide increased levels of accountability. In addition, the federal Internal Revenue Service has been considering the adoption of rules that would provide additional oversight of third party practices with particular respect to IRS filings. In this regard, all local units using third party payroll services should take advantage of the IRS Internet version of the Electronic Federal Tax Payment System (EFTPS) as an additional internal control. Contact Information Director's Office V. 609.292.6613 F. 609.292.9073 Local Government Research V. 609.292.6110 F. 609.292.9073 Financial Regulation and Assistance V. 609.292.4806 F. 609.984.7388 Local Finance Board V. 609.292.0479 F. 609.633.6243 Local Management Services V. 609.292.7842 F. 609.633.6243 Authority Regulation V. 609.984.0132 F. 609.984.7388 Mail and Delivery 101 South Broad St. PO Box 803 Trenton, ԹϺ 08625-0803 Web:  HYPERLINK "http://www.nj.gov/dca/lgs" www.nj.gov/dca/lgs E-mail:  HYPERLINK "mailto:dlgs@dca.state.nj.us" dlgs@dca.state.nj.us Distribution Municipal and County Chief Financial Officers Local Authorities Fire District Boards of Commissioners ,.0=HRWcR S n o   . 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L Ƽ 0`(PeP@4{HaU[Y 0`(PgK[,C ^% 0*6  0`(?ۭcPC4?!~IENDB`DyK www.eftps.govyK *http://www.eftps.govDyK yK lhttp://www.state.nj.us/treasury/revenue/onlineeft.htmDyK yK ~http://lwd.dol.state.nj.us/labor/employer/ea/empinfo/TWES.htmlDyK yK zhttp://www.state.nj.us/treasury/pensions/epic-help-index.htmDyK $Taxation.Director@treas.state.nj.usyK Vmailto:Taxation.Director@treas.state.nj.us$$IfP!vh5550#v#v#v0:VlL t*,5550aPyt4 $$IfP!vh5550#v#v#v0:Vl1 t*,5550aPyt]$$IfP!vh5550#v#v#v0:Vl t*,5550aPyt]$$IfP!vh5550#v#v#v0:Vl^ t*,5550aPyt]$$IfP!vh5550#v#v#v0:Vl^ t*,5550aPyt]$$IfP!vh5550#v#v#v0:Vl t*,5550aPyt]$$IfP!vh5550#v#v#v0:Vl? t*,5550aPyt]$$IfP!vh5550#v#v#v0:Vl t*,5550aPyt]DyK yK vhttp://www.state.nj.us/dca/lgs/lfns/03lfns/cfo-2003-15.pdfDyK yK http://www.state.nj.us/dca/lgs/fiscal/generalpubs/payroll _agency_ handbook_1.pdfDyK www.nj.gov/dca/lgsyK 4http://www.nj.gov/dca/lgsDyK dlgs@dca.state.nj.usyK 8mailto:dlgs@dca.state.nj.us@@@ NormalCJ_HaJmH sH tH R@R Heading 1$$@&a$5B*CJOJQJphJ@J Heading 2$@&5CJOJQJ\^JDA@D Default Paragraph FontVi@V  Table Normal :V 44 la (k(No List JB@J Body Text$1$5CJOJQJ\^J:0@: List Bullet  & F6U@6 Hyperlink >*B*ph4@"4 Header  !4 @24 Footer  !FOAF InitialStyle@CJOJQJphDORD Default Text5$7$8$H$aJB^@bB 6d Normal (Web)dd[$\$.)@q. 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