• Self Audit Home
• What to expect
• What you will need
• Instructions
• Step 1 Eligibility
• Step 2 Reporting
• Questionnaire

• Step 1 Eligibility
  • A) Verifying employees who are eligible for membership
    • 1 Compile a list
    • 2 Use the appropriate tools
    • 3 Determine if any employees are independent contractors
    • 4 Determine if any employees are retirees
    • 5 Determine if any employees are substitutes
  • B) Determining employees who are not eligible for membership
    • 1 Compile a list
• Step 2 Reporting
  • A) General Reporting
    • 1 Select your test sample
    • 2 Complete a worksheet
    • 3 Verify reportable compensation for your retirement plan
    • 4 Identify lump sum payments
    • 5 Identify excess compensation
    • 6 Verify correct reporting of cash outs for active employees
    • 7 Verify correct reporting of cash outs for retiring employees
    • 8 Research discrepancies and make corrections
  • B) Reporting Retirees Returning To Work
    • 1 Verify that retirees returning to work are reported correctly
    • 2 Frequently asked questions about retirees returning to work
  • C) Reporting Substitutes
    • 1 Verify correct reporting of substitutes
    • 2 Substitutes in school districts or educational service districts
    • 3 Retirees working as substitutes

LEOFF Eligibility Chart

A LEOFF employer must report the employee
If the employee meets this criteria:		Or the employee meets this criteria:
Law Enforcement Officers		Uniformed Firefighters
Full-time, fully commissioned, fully compensated		Full-time, fully compensated "fire fighter"
RCW 41.26.030 (3)		RCW 41.26.030 (4)
RCW 41.14.070		RCW 41.56.030 (7)(e)
WAC 415-104-011		WAC 415-104-011
and		and
Completed Civil Service Exam if required by employer		Completed Civil Service Exam if required by employer
RCW 41.26.030 (3)(b)		RCW 41.26.030 (4)(b)
WAC 415-104-225 (1)(a)(4)		WAC 415-104-225 (2)(c)
And does not meet any of these exceptions:		Supervisory Firefighter/Personnel
Medical/Health Standards		RCW 41.26.030 (4)(c)
RCW 41.26.045 (2)		And does not meet this exception:
RCW 41.26.047		Volunteer or resident volunteer Firefighter
WAC 415-104-510 (1)(e)(c)(d)		WAC 415-104-225 (2)(e)
WAC 415-104-245
Port District General Authority Law Enforcement Officer
State Univ./College General Auth. Law Enforcement Officer
Hired before Jan. 1994
WAC 415-104-225 (1)(b)
Director of Public Safety or Public Safety Officer
Of a city or town with less than 10,000 population, hired on or after Jan. 1, 1993
and Not receiving a retirement allowance as of May 12, 1993.
RCW 41.26.030 (3)(e)