• ​​​Have the proper person available to assist the auditor and answer their questions.

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• If you pay overtime to employees, properly summarize overtime paid by individual and class code.

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• Construction companies should maintain payroll records to show time and wages spent in different types of work.

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• The use of Subcontractors or Independent Contractors requires certificates of Workers’ Compensation and General Liability insurance from each subcontractor or independent contractor.

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• Sales records should show breakdowns for your various products or services.

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• Be sure you identify for the auditor any individuals who perform strictly clerical office duties, strictly outside sales duties or strictly drivers.