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Action Required: 2021 Independent Contractor - Third Party Employee Audit final report available

Michigan Office of Retirement Services sent this bulletin at 01/26/2023 02:00 PM EST

Your Final Report for the 2020-2021 Independent Contractor/Third Party Audit has been sent to your File Transfer Service (FTS) mailbox. Please download the report within 14 days or the report will no longer be available on FTS.

The original request for information was sent in June 2022 with a due date of Aug. 5, 2022. The report is the culmination of our review of that information.

It is important to note that the report pertains to wages earned in school year 2020‑2021. This is prior to the new legislation (Public Act 184 of 2022) that simplified reporting of retirees that have returned to work. The report directs you to the Working After Retirement - Employer Guide (in Appendix B.07) that was in effect during the 2020‑2021 school year.

While most audit findings require your review of the employer guide to ensure proper reporting, some require negative adjustments for retirees that were reported in error.  Please complete these adjustments within 20 business days of this email (by Feb. 23, 2023).

Instructions for retrieving documents from the FTS are available in the Reporting Instruction Manual2.07: Downloading and uploading secure files using FTS. Help with logging in to FTS is found in 2.05: Logging in to the File Transfer Service (FTS) website. (As a reminder, each reporting unit has only one user ID and password for the File Transfer Service site. Please check with all reporting staff users at your reporting unit before requesting the user ID or a password reset.)

If you have any questions or need further assistance with this process, please contact ORS Employer Reporting at

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