Unemployment Insurance Handbook for Employers (UCB-201-P)
Section 6 - Benefits Accuracy Measurement
PART 2 - Authority for Audit
The federal regulatory authority for the BAM program comes from 20 C.F.R. 602. The program is administered by the Wisconsin Department of Workforce Development (DWD). Wisconsin law requires all employers to maintain employment and payroll records that will allow the DWD to carry out its duties under Wisconsin UI law (see Wis. Stat. 108.14). There are penalties for refusing or failing to keep records required by the Department, or for knowingly making false statements or reports. Records must be made available for an inspection by an auditor at any reasonable time.
Updated: October 21, 2013