DAR File No. 38248

Workforce Services, Unemployment Insurance

Section R994-312-102

Examination of Employer Records: Scope and Authority

Notice of Proposed Rule

(Amendment)

DAR File No.: 38248
Filed: 01/15/2014 05:24:02 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The purpose of this amendment is to correct language.

Summary of the rule or change:

The current rule applies to employing units following the language in Subsection 35A-4-312(2). Inadvertently, some of parts of this rule use the term "employer" instead of "employment unit". An employer is an entity subject to the Employment Security Act. An employing unit may or may not be subject to the act. The statute gives the Department the authority to determine that status.

State statutory or constitutional authorization for this rule:

• Subsection 35A-4-312(2)
• Subsection 35A-1-104(4)
• Section 35A-1-104
• Subsection 35A-4-502(1)(b)

Anticipated cost or savings to:

the state budget:

This is a federally-funded program so there are no costs or savings to the state budget.

local governments:

This is a federally-funded program so there are no costs of savings to local government.

small businesses:

There are no costs or savings to any small businesses as there are no fees associated with this program and it is federally funded.

persons other than small businesses, businesses, or local governmental entities:

There are no costs or savings to any persons other than small businesses, businesses, or local government entities as there are no fees associated with this program and it is federally funded.

Compliance costs for affected persons:

There are no costs or savings to any affected persons as there are no fees associated with this program and it is federally funded. These changes will not impact the contribution rate of any employer.

Comments by the department head on the fiscal impact the rule may have on businesses:

There are no compliance costs associated with this change. There are no fees associated with this change. There will be no cost to anyone to comply with these changes. There will be no fiscal impact on any business. These changes will have no impact on any employers contribution tax rate.

Jon Pierpont, Executive Director

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Workforce Services
Unemployment Insurance
140 E 300 S
SALT LAKE CITY, UT 84111-2333

Direct questions regarding this rule to:

• Suzan Pixton at the above address, by phone at 801-526-9645, by FAX at 801-526-9211, or by Internet E-mail at spixton@utah.gov

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

03/03/2014

This rule may become effective on:

03/10/2014

Authorized by:

Jon Pierpont, Executive Director

R994. Workforce Services, Unemployment Insurance.

R994-312. Employing Units Records.

R994-312-102. Examination of [Employer]Employing Unit Records: Scope and Authority.

(1) The Department is authorized to examine any and all records necessary for the administration of the Act. These records include payroll records, disbursement records, accounting records, tax returns, magnetic and electronic media, personnel records, minutes of meetings, loan documentation, articles of organization, operating agreements, and any other records which might be necessary to determine claimant eligibility and employer liability.

(2) The Department may initiate legal action to compel an [employer]employing unit to provide access to records if the [employer]employing unit fails to provide full access to records.

(3) If an [employer]employing unit maintains its records outside of this state, the [employer]employing unit may be required to submit copies of records for review within this state. The [employer]employing unit is responsible for any costs associated with providing such copies of records.

 

KEY: unemployment compensation, confidentiality of information

Date of Enactment or Last Substantive Amendment: [July 1, 2007]2014

Notice of Continuation: July 8, 2009

Authorizing, and Implemented or Interpreted Law: 35A-4-312