Unclaimed Payroll Check

Unclaimed or uncashed payroll checks handled incorrectly by an employer can result in serious trouble for the employer. Prior to implementing a policy on how your company handles these types of checks, there are several issues to consider:

Every state has escheat laws that affect unclaimed or abandoned property. In general the laws require that such property, including the funds from uncashed and/or unclaimed payroll checks, be turned over to the state after a designated period. That period and possibly a minimum amount vary from state to state. The state then holds the items for the owner or heirs until a claim is filed to collect the property.

Accounting Payroll

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If an uncashed payroll check is voided the money is then available in the company's payroll checking account. If later the funds are not available to pay the employee or to submit to the state the, employer and officers could find themselves under a breach of fiduciary responsibility. If the courts find the actions intentional the court could find criminal intent. Remember once you issue a check for wages to an employee those funds no longer belong to the company in any way. Under no circumstances should the funds from uncashed paychecks be returned to the general checking account.

Unclaimed Payroll Check

Even if the employee never claims the money or cashes the payroll check the employee deserves credit on his Social Security and Medicare accounts for wages earned. The wages also need to be reported as paid for unemployment purposes and unemployment tax needs to be paid. Even though the employee did not actually cash the check, the wages are considered to have been paid during the tax year in which the check was dated

The company must report these wages on the 941, 940 and W-2 forms and pay all taxes that are due as if the uncashed unclaimed payroll checks had been cashed on a timely basis. State unemployment reports and taxes will also need to be filed and paid as if the payroll check was cashed.

Your company policy should contain the following items at a minimum:

A method of collecting, reporting and safeguarding unclaimed payroll checks and recording and tracking uncashed payroll checks,

An outline of the steps to be made and the recording of those steps in attempting to contact the employee who has not cashed or not claimed a paycheck,

The specific period of time, which may be prescribed by the State, after which the payroll check will be voided and the monies escrowed pending payment to the employee or the state. The method and place where this will be recorded,

The period of time, which will be prescribed by the state, after which the monies will be forwarded to the state.

The method and place where this payment will be recorded.

Unclaimed Payroll Check

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice. Mr. Read is the author of “How to Start a New Business”.

For Professional Payroll services at a Budget Price go to http://www.PayrollonaBudget.com a Paperless Payroll Company.

Go to http://www.CustomPayroll.com For a full service payroll service bureau with CPA's on staff.

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the websites linked above.

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7 Tips For Effective Financial Management

In some organisations, managers and leaders fall into the trap of believing that financial management is something that the accounts team are fully responsible for. While there will be areas like cash management, payroll, paying suppliers and collecting payments from customers that are likely to be handled by the accounts team, financial management falls into the remit of all managers and leaders. Mangers often have concerns about this area, often believing that it is difficult and complex. The truth is that if you are an expert in your area of the business, you can excel in financial management. So what are my key tips?

Tip 1: Be actively involved in setting a budget

Accounting Payroll

Most businesses now devolve budget responsibility as much as they possibly can. As a result, managers have a chance to be actively involved in determining things like:

7 Tips For Effective Financial Management

o Sales volumes

o Temporary staffing cover for vacancies

o Staffing levels to deliver the sales

o Buying preferences in terms of products that will be used in delivering agreed volumes

o Investment in new equipment or facilities

Don't miss out on your chance to determine your budget.

Tip 2: Be clear on your assumptions

A budget is a plan for the future based on the best evidence you have at the time you prepare it. You will have to make assumptions about things like sales growth, staff turnover, sickness, price inflation, etc. Make sure that when presenting your budgets the assumptions are clearly stated.

Tip 3: Work with your accountant

Your accountant who works with you in the business is essentially your personal business advisor. Use your accountant in this way and you will reap numerous benefits. Your accountant gets a better understanding of your area of the business and what the key drivers of revenues and costs are, which will be immensely helpful when it comes to reviewing performance throughout the year.
In addition, your accountant can model results for you based on different assumptions and help you to get a much clearer picture of the risks that might need to be managed.

Tip 4: Share the budget with your team

As a manager and leader, your success depends on the results of the team. Take the time to share your budget with your team, including the key assumptions on which it is based. If the team know what they are aiming for in terms of financial results, they will look to do the right things operationally to get the best result.

Tip 5: Take responsibility

When the going gets tough it is so easy to start to look elsewhere for excuses. If you have been involved in setting a budget which you have signed up to, focus your energies on getting results rather than the injustice of the current situation.

Tip 6: Monitor performance and take action

Make sure that you have a process in place to carefully monitor your actual performance against the budget. If things are going well see if there is more you can do to boost performance even further. If on the other hand things are not going as well as expected, focus on the changes you need to make or action you need to take to get back on track.

Tip 7: Focus on the most important numbers

When it comes to financial management, managers can sometimes get lost in lots of detail and trivia. Be clear on what are the 2-3 big numbers that you need to pay attention to, as they will more than likely constitute about 90% of your budget. In most businesses this will be:

o Income from sales or services

o Salary costs of employees

o Major non salary cost such as materials

Make sure that you have as good an understanding of what impacts on these numbers at the business unit level so that you can keep things on track.

At the end of the day, internal financial statements such as budgets merely reflect what is happening operationally in a common currency called money. Keep this at the forefront of your mind and you have a great chance to excel as a manager.

7 Tips For Effective Financial Management

Duncan Brodie helps managers and leaders to achieve their true potential. Sign up today for his free monthly newsletter at http://www.goalsandachievements.co.uk

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How to Void a Check From a Closed Period in QuickBooks

Sometimes a check from a closed accounting period does not get cashed. Here's how to handle it, without altering the closed period.

Understand the Void Check Function

Accounting Payroll

When we use the Void Check function, QuickBooks zeros the amount of the check, and also zeros the amount that was used in the lower half of the screen. Usually, this is some type of expense. For example, it could be office supplies, auto expenses, or some other type of expense.

How to Void a Check From a Closed Period in QuickBooks

If we void a check from a closed period, we alter the closed period. We increase the amount of cash showing on the books, and we increase the amount of profit (if the check was for an expense). Altering closed periods is not a good practice and should always be avoided, unless your accountant directs you otherwise.

Don't Void - Make a Reversing Entry Instead

Remember the old days, when we kept paper check registers? Do you remember what you did when you needed to void a check? You had one of two choices:

You could cross off the voided check, and readjust the running balance in your register You could make a reversing entry on today's date, to "wipe out" the effect of the voided check. This entry looked like a deposit in your register, and did not alter the running balance.

Here's how to do the latter in QuickBooks:

1. Take Good Notes. Go to the check you want to void. Make a note of the payee, amount, date, number, and expense account. Make a notation on the memo line that explains why you needed to reverse the check, such as: "Check lost in mail. Reversed on MM/DD/YYYY." MM/DD/YYYY is today's date, or whichever date in the current period you want to use.

2. Make a Deposit. Go to the Make Deposits screen. Make sure the correct bank acount is chosen, the same one as the check. Enter the appropriate date in the current period. In the top Memo line, enter a notation like this: "Reversal of Ck# 1234 - check lost in mail."

In the Received From field, enter the payee. In the Account field, enter the expense account used in the original transaction. In the Memo line, enter the same thing as the top memo line. In the Check #, enter the check number. Enter the payment type as Check. Enter the amount. Save the transaction.

If you go to the bank account register, you will see this as a deposit, and your bank balance will be higher than it was before you made the entry.

Reconcile Your Problem Away

Next time you reconcile this bank account, you will see both entries - the original entry on the left side of the screen, the reversing entry on the right. Be sure to select them both to be reconciled. They will offset each other and not effect the reconciliation.

Why Not Use the General Journal?

Some people might suggest to use a General Journal Entry in this situation, but I think it's better to use the Make Deposits screen. This screen allows you to enter the check number in it's own field.

This is important. In the future, somebody might need to search for this check number. When this happens, both entries will show in the search results, the original and the reversal. Using the General Journal will not produce the same results in a search for this check number.

Final Thoughts

These instructions are for straightforward check entries, the type that are designated CHK in the check register. They do not necessarily apply if the check was a bill payment check (designated BILLPMT in the register), a payroll check (designated PAYCHK in the register), or some type of tax payment check (designated LIABCHK or TAXPMT in the register). If you need to void or reverse one of these, or a payroll check that was not generated by QuickBooks, please consult with a QuickBooks or accounting professional.

How to Void a Check From a Closed Period in QuickBooks

Visit http://www.GetMoreFromQuickBooks.com today and download the free eBook, "7 Time Slashing Strategies for QuickBooks!"

Jennifer A. Thieme is a Certified QuickBooks ProAdvisor who is the author of several eBooks about QuickBooks, called the "Get More From QuickBooks" series:

Get More From QuickBooks - Conquer 27 Frustrating Mistakes that Steal Your Time, Sanity & Money

Get More From QuickBooks - Crack the COGS Code

Get More From QuickBooks - Insider Secrets to Customer Prepayments

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The Top Five Ways to Cheat the Government -and How They Will Catch You Doing It

Introduction

There is no such thing as a free lunch. There is a vein of gold in that old saying. And yet, that doesn't stop many from trying to get something for nothing. Entire generations have grown up now trained to depend on the government for support whether it be through food stamps, skewed tax credit laws or welfare. The price they pay in dignity, respect and freedom is barely noticed by many of them. And yet, even with those who are truly in need or who truly deserve the help there are many more who look for ways to scam the government for funds.

Accounting Payroll

Each one of them is convinced they have found the fool-proof way to scheme Uncle Sam and in many cases they get away with it temporarily. Though there are many variations on the overall themes, each will generally fall within one of five categories.

The Top Five Ways to Cheat the Government -and How They Will Catch You Doing It

1. EIC Fraud
2. "Under the Table" Payroll
3. Falsifying of W-2 or 1099 information
4. Clustered Nest
5. Multi-Level Marketing Tax Evasion Methods

EIC FRAUD

Earned Income Credit is a refundable tax credit meant to help working single parents. Normally, the way a tax credit works (nonrefundable) is that if an individual has paid 00 in taxes for the year and qualifies for the ,000 tax credit, they can only receive the 00 they paid in taxes. If the individual paid in taxes, the tax credit could be as much as ,000 or more and they would get . With the refundable tax credit, the individual isn't required to have paid taxes to get the earned income credit added to his or her refund amount.

It works on a sliding scale where the EIC climbs up to it's maximum (usually around 000 in earned income) and as the income climbs above ,000 the EIC slides down. Maximum EIC is usually around 00. Finally at about ,000, the EIC has decreased to . As someone who spent several years preparing taxes in the lower income bracket neighborhoods, let me tell you that there are those whose whole year is planned around receiving this huge check of taxes taken from those who pay them and given to those who won't. EIC is given only for your first two children from birth to age 17.

The 'married or unmarried' couple with four kids will go in to a tax prep office, separate ones if they are experienced at this. And though each lives in the same house, each one claims the Head of Household status, which increases the amount they can deduct off of their taxable income and with each of them claiming EIC they can receive a checks totaling up to ,000 for end of year tax filing season. The Head of Household is supposed to be for those who are receiving no other support from anywhere else. The Head of Household must be providing for that Household, so if there is a boyfriend, girlfriend, spouse, parent etc living there, they cannot claim that designation.

These cheats will do this for years before they are caught, but having been caught, they are not allowed to claim EIC for ten years following a fraud investigation. They will then have to pay back incorrectly paid EIC and pay penalties for fraudulent returns on top of that of up to 75% of the amount that the IRS was defrauded.

How They Get Caught

Every time an individual opens a bank account, purchases a car, or rents or buys a home there is a little note made that identifies their Social Security number with that transaction. Obviously someone whose earned income doesn't reach over ,500 isn't going to go buy a ,000 vehicle, or a 0,000 home. These cheats do not realize that they are putting a huge target on their back that screams, "Audit Me!" to the trained IRS auditors. You can't have it both ways and claim to make enough income to pay off your purchase on credit and then on another form claim that you didn't make enough money to pay taxes.

There is a storehouse of this information, and the IRS does take note of logical errors. Example; A man came into my office and told us proudly that he was the father of nine children with seven different women and that his total income for the year was under 00 and he wanted to claim half of his kids before their mothers did so he could get the refund first. There is no way on this earth that a man on his own can pay for food, rent and gas on 00 annual income. And he wanted to claim that he supported these children too? He went to prison a year and a half later, but I hear his kids are doing just fine without him.

Under the Table Payroll

Whether it be because the worker is illegally living here in this country or because the employer doesn't want to bother with payroll taxes, a growing number of small businesses are paying in cash. And since their employer isn't reporting it, the individual employee sees an opportunity to cheat the government. (In some of these cases, these individuals are engaging in illegal activity through which they make all their cash. Drug dealing, prostitution, etc.)

The first caution here is that this arrangement is illegal. The second is that it is dangerous. Illegal because there are certain state requirements for employment that cannot be met or measured without records. And, dangerous because this is how most employers get around paying worker's compensation insurance. An injury on a jobsite where all is done 'under the table' will usually receive sub-standard care for fear of reporting the injury to a hospital or qualified doctor.

How They Get Caught

In much the same way that those who are cheating EIC, every legal transaction they make puts one more flag on a case that would not have one otherwise. If they are making money they are not reporting, they will have a hard time explaining how they are making 0 a month in mortgage payments when they only claim to earn 0 and that they are the sole provider of support for that household. As the Zen Master would say, 'all things are connected, and yet not all things are the same.'

Falsifying of W2 or 1099 Information

It is relatively easy to purchase a pack of blank W-2's or 1099's and 'create' your own income. Usually the cheaters use a legitimate EIN number of a legitimate business that they have worked at temporarily or that a friend or relative has worked at and they create a W-2 that gives them just enough earned income to get the EIC credit. By the time the ruse is discovered, the cheaters have cashed their super fast refund checks and left town. Electronic filing prevents some fraud, but it makes others so easy.

The legitimate business owner then is left to explain why he or she didn't pay employment tax on these individuals who faked these forms. The IRS seems to move much slower when you are the one who has been wronged. It could mean paying penalties on payroll taxes that were never supposed to be filed anyway.

A lot of those people using this particular scam are illegal aliens and do not have a legitimate social security number anyway, those that are legal citizens, and yet, cheaters anyway, eventually move and forget the crime they have committed.

How They are Caught

Once this particular fraud is forgotten, one day they will have to use their social security number for a job, a loan, or college application. At that point, they are nailed even though it may be five or more years later. Offenses of this type earn prison time.

If it is an illegal that is cashing this check, it makes it more of a challenge. Typically, an illegal does not have a checking account to use to cash this check, so they must go to a check cashing store. It is there that they must produce ID, addresses of references and some employment information. What a lot of people don't realize is that all the checks you receive and cash have clearly identifiable stamps showing where and when the check was cashed, deposited and processed. If the illegal is still in the same area when the IRS does get up and start investigating, it doesn't take too much to find them.

The Clustered Nest

Using the same principle in the first EIC fraud of a couple living together in the same place and each claiming Head of Household and EIC for each of their four children, the clustered nest describes what happens when that is taken to extremes. Where there are four or more families within the same residence each claiming HOH and EIC for their group of kids. This is common in heavily Hispanic areas where the families are actually able to get along with each other in close quarters. Often the children are swapped back and forth amongst the relatives to get the maximum benefit of the tax refund.

How They are Caught

In doing background checks there are areas and addresses that are automatic 'red flags' of fraud. They are called 'high risk' areas, high turnover, a transient population, hotels, apartment complexes, etc. When an address has ever been used as a 'clustered nest' where more than one family is claiming residence at the same time, that location is flagged. Eventually the addresses are matched together with dates and times people are claiming residence and sole ownership of the Head of Household title. As long as the entire family moves every three years, they could keep this up for many years. But once an area has been 'flagged' so too are any social security numbers using that address.

Multi-Level Marketing Tax Evasion Fraud

Lately there has been a group promoting an old idea they tout as being "new". This group stems from a MLM that sells legal insurance plans and a big part of their business is in recruiting other representatives. As the steam has gone out of their engine in the past seven years, it is getting more and more difficult to recruit smart people into these pyramid schemes. So their approach has changed to deemphasize the MLM aspect and sell them on the benefits of being able to deduct expenses they already have by opening their own business.

Most W-2 earners as they call them, don't have time to work 40-60 hours a week and put in another 10 - 20 on an MLM. So the approach is this, let me show you how to deduct those expenses you have now anyway and save you money on your taxes. When you own your own business you do get to deduct losses, home office expenses and a percentage of your utility bills depending on the size of the home office.

So now they have otherwise smart people joining this pyramid MLM group, not to advance within the MLM, but to deduct all the losses they will have pushing these pre-paid legal insurance plans on their friends and family. There are several things wrong with this; First, your business needs to be in operation for the purpose of making a profit, NOT for writing off day to day personal expenses. Second, there are rules and regulations for home office and vacation deductions that these 'fake tax experts' don't bother explaining to their new recruit, which easily lead to the deductions being disallowed and the penalties and fees start rolling in. And third, these so called tax experts are the furthest from being experts that one could be. A weekend training class does not a tax expert make.

How They Get Caught

The chief inspiration behind this devious scheme deftly avoids investigations and prosecutions. The pre paid legal insurance company however, seems to attract investigations constantly. Experts in corporate fraud have cited several red flags that show a company is ripe for fraud to be committed on the corporate level and this particular company is at that point. Since it is difficult to hold the corporation liable for the outlandish claims of its' sales force, there will continue to be people sucked into this 'incorporate yourself' scheme that has been around for over 30 years. The good news is that the eyes of the corporate fraud experts are on them and soon there will be a slip up. Gee, I hope they know a good lawyer.

The Top Five Ways to Cheat the Government -and How They Will Catch You Doing It

David Roberts, CFE, CQBPA, MBA, lives in Kissimmee, Florida with his four girls, three dogs, two snakes and one wife. He has been a member of the Association of Certified Fraud Examiners for five years and has been studying fraud for longer than that. He is the owner of Homesoon Accounting Services which specializes in Quickbooks Consultations and Fraud Prevention and Detection.

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Temporary Staffing Agency - How to Start

The temporary staffing industry continues to expand, with yearly double-digit growth being commonplace. Companies find it convenient and cost-effective to work with a temporary staffing agency to fulfill unforeseen demand, fill short-term vacancies, and assist with changing workloads due to restructuring or mergers. Additionally, employers are enticed by the idea of "test driving" new employees to minimize risk and ensure a good match for permanent positions.

Many a job seeker has reaped great rewards from temporary staffing. Skilled but yet-inexperienced workers are able to get a foot in the door at prestigious companies, where a weak resume would have made it very difficult to be considered. Similarly, "drifters" (those who tend to rapidly drift from job to job) may be plagued by an overly-long resume. Temporary staffing services can be ideal for drifters, as they have the opportunity to work on short-term projects and move on without the negative repercussions. Retirees and college students are also very common candidates. A retired nurse may find enjoyment and extra income from a temporary medical staffing firm. A computer science major can gain valuable experience working with a technical agency.

Accounting Payroll

Only a small number of personnel is required to handle recruiting and clientele. Even the largest international firms tend to function with small, mostly-independent branch offices serving specific regions. This modular structure means it is quite possible for a one-office temporary staffing agency to compete effectively with established firms.

Temporary Staffing Agency - How to Start

Overall, the triple-benefit to clients, associates, and entrepreneurs has contributed to the phenomenal growth of the temporary staffing industry. Because of these advantages, it will remain an integral part of the employment process through good times and bad.

Start Up Costs and Financing Sources:

,000 to ,000

The startup and operating costs of a temporary staffing agency are much lower than many other businesses. The basic requirements are a small office with the typical supplies, a computer system with general accounting software and database software for organizing contracts, and the people skills to work with clientele and associates. It would not be impossible to start a temporary staffing agency on a shoestring budget of a few thousand dollars.

The largest business expense is payroll. It is common for associates to be paid by the agency before the agency is paid by the client. An account must be maintained with sufficient funds to cover payroll costs until bills are paid by the clients.

It is difficult - but not impossible - to get help from venture capitalists in covering part of the costs of setting up a temporary staffing agency. A well-researched, forward-looking business plan is essential.

Pricing Guidelines for Service:

Associates are paid by the hour, and the agency covers its costs by charging a premium to the amount billed to the client. The exact amount of the premium differs from case to case and can vary from 5% to 50% or more. Some associates are willing to work for less and some clients are willing to pay more, which when properly matched can result in very decent profits for the temporary staffing agency. The contract usually spells out a flat fee to be paid to the agency in the event that a client decides to permanently hire an associate.

Advertising and Marketing:

A competitive hurdle for small startups is that larger agencies already have established reputations and brand recognition. This is actually a minor obstacle because of the localized nature of the business. It is not necessary to wage a national marketing war to gain exposure for a new agency. An inexpensive and well-directed marketing campaign can quickly build a valuable reputation within the local operating region of the startup.

Essential Equipment:

An office (perhaps a home office) should be equipped with the standard office supplies and at least two telephone lines.

At least one computer system with accounting software and a database for keeping track of projects is mandatory. A printer is used for printing invoices and job listings, and a high-speed Internet connection connects the agency with online job search sites.

Many temporary staffing services have computers with tutorial software available to help associates to train their keyboarding and basic office software skills. These computers are also used to test the skills of applicants.

Income Potential:

Many billions of dollars are spent on temporary staffing services each year. A small, single-office agency can earn profits in the tens of thousands of dollars. The large, international firms rake in millions every year.

Target Market:

A temporary staffing agency is the middleman between two distinct markets: clients and associates.

It is usually not a difficult matter to reach hundreds of applicants with simple help wanted advertisements. More focus will probably be placed on connecting with client companies and convincing them that your services will help their businesses.

Certain industries seem more receptive to temporary staffing. Financial institutions and other office-centric companies are constantly seeking qualified office support staff. Factories frequently need labor for light industrial work, product assembly, and shipping and receiving tasks. Hospitals and clinics use temporary medical staffing to hire transcriptionists, certified nursing professionals, and other support staff. Increasingly, high-technology companies hire computer programmers, database specialists, and systems engineers on a temporary basis through agencies specializing in technical placements.

Tips for Success:

Develop a niche!

In larger markets, providers of temporary staffing services have found it useful to branch into niches such as temporary medical staffing, legal, financial, or technical fields. The focused nature of these agencies allows recruiters to build a pool of highly-educated, trained, and experienced associates who are able to provide the best service to clients within a particular industry.

A hospital executive would feel more comfortable contracting nurses from an agency dedicated to temporary medical staffing than from a one-stop-shop that also places welders, janitors, and filing clerks. This confidence also helps associates to command better wages than they might otherwise receive through a general-service temporary staffing agency.

Automate!

Much of the work of running a temporary staffing agency can be automated by computer software. Well-designed database software can ease the process of matching qualified associates with appropriate job openings. Accounting operations can be very heavily automated (but working closely with a good accountant is still advised). With these tools in place, just two major tasks remain: finding clients and finding associates.

Use your own services!

As the business grows, it will become necessary to add staff to handle the recruitment and marketing. That should never be difficult, since typically dozens or hundreds of qualified candidates are already in contact with the agency!

Training, Skills or Experience Needed:

Recruiters are at an advantage with a background in human resources, business management, and marketing. A degree is not essential for starting the business, but the knowledge gained through a business management program is immensely helpful. People skills are important, and can be learned through experience and self study. Numerous books have been published, specifically addressing temporary staffing as a business opportunity.

Temporary Staffing Agency - How to Start

© Copyright Randy Wilson, All Rights Reserved.

Randy currently has a website dealing with Reviews of Coffee Related Products such as coffee makers, espresso makers, coffee, k-cups, and more plus articles on coffee enemas and other coffee and health related topics. He also has a website of Reviews of Small Appliances [http://www.smallappliancebuyerguides.com/] such as ice cream makers, vacuum cleaners, mixers, irons, toasters, food processors, and many other appliances.

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