• 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

TRS Excess Compensation Chart

TRS 1	RCW/WAC	Notes
Cash out of annual leave in excess of 30 days	RCW 41.50.150 (2)(a)
Cash out of any form of leave other than annual (Except Sick leave)	RCW 41.50.150 (2)(b)	State agencies or educational employer: sick leave cash outs are not included in EE's benefit calculation.
Reportable Car Allowance	WAC 415-112-413 RCW 41.50.150 (2)(c)
Payment (overtime) greater than two times the regular pay	RCW 41.50.150 (2)(d)	Double time and a half for a holiday is not considered excess compensation.
Termination or Severance Pay	RCW 41.50.150 (2)(e) DRS Notice 95-010	Must be earned over time.
Retirement or termination bonus	RCW 41.50.730 (2) WAC 415-112-490	If agreement requires additional service.
TRS 2 & 3	RCW/WAC	Notes
Reportable Car Allowance	WAC 415-112-413
Payment (overtime) greater than two times the regular pay	RCW 41.50.150 (2)(d)	Double time and a half for a holiday is not considered excess compensation.
Retirement or termination bonus	RCW 41.50.730 (2) WAC 415-112-490	If agreement requires additional service.

See the Employer Handbook for more information on excess compensation.