Section 16.03.13.305 - FISCAL EMPLOYER AGENT DUTIES AND RESPONSIBILITIES: PAYMENT PROCESS01.Process Payroll. The provider must process payroll, including time sheets and taxes, in accordance with the participant's support and spending plan. The payroll process must include:a. Payment of employer and withholding taxes to State Tax Commission and Internal Revenue Service.b. Payment of invoices to vendors.c. Management of participant budget funds as per authorized support and spending plan.d. Garnishment of wages as per court orders.e. Preparation of year-end federal and state tax forms.f. Payment of worker's compensation insurance premiums.02.Requirement to Track and Log Time Sheet Billing Errors. The provider must track and log time sheet billing errors or time sheets that cannot be paid due to late arrival, missing, or erroneous information. The provider must notify the employee and participant within one (1) business day of when errors are identified on the time sheets.03.Requirement to Track and Log Improperly Cashed or Improperly Issued Checks. The provider must track and log occurrences of improperly cashed or improperly issued checks and stop payment on checks when necessary. The provider must reissue lost, stolen, or improperly issued checks at no expense to the participant or the Department within fourteen (14) calendar days of when the error occurred.04.Process Employee Payments. The provider must verify employees' documentation and process employees' payments via check, direct deposit, or pay cards as per preference of employees. The employee payment process includes: a. Receipt of time cards from employees via mail, fax, or website by specified due dates.b. Review time cards for accuracy and verify that timecards contain the following information: i. Employer name and ID number.ii. Employee name and ID number.c. Match codes to employment agreement to verify rate of pay.d. Verify that rate of pay multiplied by the hours worked per each pay period is equal to the gross pay.e. Calculate all taxes and other withholding.f. Pay employees every two (2) weeks or semi-monthly.g. Contact participant and representative if there are problems with timecards or other documents in order to resolve issues prior to pay-date, if possible.h. Maintain an electronic complaint log of payroll issues and resolutions.i. The provider must verify there is money remaining in each participant's budget and specific service category prior to issuing a check.05.Process Vendor Payments. When participants submit requests for payment to vendors, the provider must: a. Review, and maintain on file, the vendor payment request with attached voided vendor receipt submitted by the participant.b. Ensure item or payment is authorized on the participant's support and spending plan.c. Issue a check made out to the vendor and mail to participant for distribution. Vendor payments are made on the same schedule as payroll.06.Process Independent Contractor or Outside Agency Payments. When the participant hires an independent contractor or outside agency, in accordance with the support and spending plan, the provider must: a. Obtain a W-9 from the contractor or agency.b. Review, and maintain on file, the independent contractor or agency agreement submitted by the participant.c. Review, and maintain on file, the independent contractor or agency invoice for services submitted by the participant.d. Ensure service or payment is authorized on the support and spending plan.e. Issue payment directly to the independent contractor or agency.07.End-of-Year Processing. For purposes of end-of-year processing, the provider must maintain relevant documentation and must:a. Refund over-collected Federal Insurance Contributions Act tax (FICA) to applicable employees, or to state government;b. Prepare, file, and distribute IRS Form W-2 for each employee;c. Prepare and file IRS Form W-3 for each participant represented;d. Prepare and file State Form 957 for state income taxes for each employer;e. Report and pay any Unclaimed Property per Idaho State Tax Commission rules; andf. Report and pay all state and federal unemployment insurance premiums.08.Transition to New FEA. The following items must be addressed if a participant transitions to a new FEA provider. For the purposes of a smooth transition between FEA providers, the two providers must work closely with one another to transfer the participant from the services one is no longer providing to the services the other is providing. The following items must be transferred: a. Participant's Federal Employer Identification Number (FEIN).b. Mailing address for FEIN.c. IRS Form 2678 Agent/Payer Authorization.d. Depositing taxes and filing report. This includes Federal and State tax withholdings and Federal Unemployment Tax Act tax (FUTA).e. Participant's FUTA Liability Status.f. FICA Exemption Status of Participant Employees.g. FUTA Exemption Status of Participant Employees.h. Unemployment Insurance (U/I).i. Unemployment Insurance Experience Rate and Taxable Wage Base.j. Unemployment Insurance Taxable Wage Base.k. State Unemployment Insurance Liability Status of the Participant.l. State Unemployment Insurance Liability Status of Exempt Employees.m. Unemployment Insurance Filing and Depositing.n. State Income Tax - Account Number.o. State Income Tax - Agent Authorization.p. State Income Tax - Filing and Depositing.q. Budget Authorization - authorized services.r. Budget Authorization - spent and remaining.s. Budget Authorization - authorized providers.t. Budget Authorization - authorized provider rates.u. Participant's Demographic information.v. Participant's Representative demographic information.w. Participant's Employee and provider demographic information.x. Participant's Employee tax and other information.y. Participant's Independent contract and other information.z. Participant's Employee New Hire Reporting.aa. Participant's Employee Liens and Garnishments.Idaho Admin. Code r. 16.03.13.305