Table 6
Audit Activity
11/05/2002
Quarter Ending 06 30 2002
| Employees Misclassified as Independent Contractors | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Large Employer Audits | Change Audits | Average Per Audit | Prior Quarter | Year Ago Quarter | ||||||||
| STATE | Total Audits | Number | Percent of Total | Number | Percent of Total | Quarters Audited | Hours Spent | Number Discovery | Number | Change | Number | Change |
| Connecticut | 504 | 6 | 1.2% | 199 | 39.5% | 4.7 | 8.8 | 848 | 759 | 89 | 820 | 28 |
| Maine | 173 | 2 | 1.2% | 171 | 98.8% | 4.0 | 3.5 | 32 | 136 | -104 | 134 | -102 |
| Massachusetts | 605 | 10 | 1.7% | 237 | 39.2% | 4.2 | 6.7 | 927 | 859 | 68 | 723 | 204 |
| New Hampshire | 193 | 3 | 1.6% | 124 | 64.2% | 4.3 | 4.8 | 282 | 226 | 56 | 175 | 107 |
| New Jersey | 1,433 | 97 | 6.8% | 539 | 37.6% | 4.3 | 5.9 | 3,063 | 4,129 | -1,066 | 3,411 | -348 |
| New York | 1,995 | 19 | 1.0% | 964 | 48.3% | 6.0 | 8.1 | 1,700 | 747 | 953 | 1,588 | 112 |
| Puerto Rico | 28 | 0 | 0.0% | 14 | 50.0% | 4.9 | 9.2 | 15 | 24 | -9 | 6 | 9 |
| Rhode Island | 169 | 5 | 3.0% | 54 | 32.0% | 5.7 | 7.8 | 268 | 164 | 104 | 624 | -356 |
| Vermont | 120 | 4 | 3.3% | 29 | 24.2% | 5.3 | 2.8 | 101 | 2 | 99 | 12 | 89 |
| Region 01 | 5,220 | 146 | 2.8% | 2,331 | 44.7% | 5.0 | 7.0 | 7,236 | 7,046 | 190 | 7,493 | -257 |
| Delaware | 90 | 2 | 2.2% | 22 | 24.4% | 4.0 | 15.0 | 0 | 12 | -12 | 14 | -14 |
| District of Columbia | 0 | 0 | 0 | 0 | 0 | 0 | 4 | -4 | ||||
| Maryland | 738 | 9 | 1.2% | 291 | 39.4% | 4.0 | 3.9 | 1,563 | 1,042 | 521 | 1,220 | 343 |
| Pennsylvania | 1,354 | 27 | 2.0% | 456 | 33.7% | 4.5 | 4.3 | 114 | 1 | 113 | 118 | -4 |
| Virginia | 813 | 17 | 2.1% | 356 | 43.8% | 4.7 | 4.5 | 0 | 0 | 0 | 0 | 0 |
| West Virginia | 323 | 8 | 2.5% | 144 | 44.6% | 4.0 | 5.0 | 288 | 311 | -23 | 604 | -316 |
| Region 02 | 3,318 | 63 | 1.9% | 1,269 | 38.2% | 4.4 | 4.6 | 1,965 | 1,366 | 599 | 1,960 | 5 |
| Alabama | 582 | 8 | 1.4% | 93 | 16.0% | 4.0 | 0.3 | 165 | 77 | 88 | 49 | 116 |
| Florida | 1,046 | 15 | 1.4% | 406 | 38.8% | 4.2 | 8.0 | 204 | 368 | -164 | 154 | 50 |
| Georgia | 589 | 10 | 1.7% | 161 | 27.3% | 4.1 | 6.3 | 94 | 55 | 39 | 331 | -237 |
| Kentucky | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||
| Mississippi | 243 | 6 | 2.5% | 50 | 20.6% | 4.0 | 1.9 | 30 | 30 | 0 | 32 | -2 |
| North Carolina | 741 | 13 | 1.8% | 304 | 41.0% | 4.9 | 10.2 | 208 | 197 | 11 | 385 | -177 |
| South Carolina | 752 | 10 | 1.3% | 240 | 31.9% | 4.8 | 2.8 | 512 | 148 | 364 | 305 | 207 |
| Tennessee | 665 | 6 | 0.9% | 282 | 42.4% | 4.0 | 5.8 | 277 | 515 | -238 | 232 | 45 |
| Region 03 | 4,618 | 68 | 1.5% | 1,536 | 33.3% | 4.3 | 5.7 | 1,490 | 1,390 | 100 | 1,488 | 2 |
| Arkansas | 81 | 4 | 4.9% | 35 | 43.2% | 5.9 | 7.2 | 263 | 206 | 57 | 16 | 247 |
| Colorado | 616 | 15 | 2.4% | 338 | 54.9% | 4.0 | 3.1 | 836 | 795 | 41 | 922 | -86 |
| Louisiana | 360 | 8 | 2.2% | 133 | 36.9% | 4.0 | 7.2 | 164 | 573 | -409 | 331 | -167 |
| Montana | 113 | 1 | 0.9% | 85 | 75.2% | 4.1 | 8.2 | 0 | 0 | 0 | 0 | 0 |
| New Mexico | 224 | 4 | 1.8% | 46 | 20.5% | 3.9 | 4.1 | 55 | 145 | -90 | 39 | 16 |
| North Dakota | 97 | 1 | 1.0% | 45 | 46.4% | 4.0 | 6.5 | 6 | 28 | -22 | 60 | -54 |
| Oklahoma | 372 | 16 | 4.3% | 188 | 50.5% | 4.3 | 5.1 | 479 | 200 | 279 | 283 | 196 |
| South Dakota | 107 | 5 | 4.7% | 40 | 37.4% | 4.0 | 3.2 | 90 | 55 | 35 | 73 | 17 |
| Texas | 2,343 | 84 | 3.6% | 985 | 42.0% | 4.0 | 5.9 | 1,558 | 1,294 | 264 | 1,692 | -134 |
| Utah | 286 | 2 | 0.7% | 136 | 47.6% | 4.1 | 4.5 | 238 | 212 | 26 | 254 | -16 |
| Wyoming | 156 | 1 | 0.6% | 61 | 39.1% | 4.0 | 5.1 | 68 | 91 | -23 | 0 | 68 |
| Region 4 | 4,755 | 141 | 3.0% | 2,092 | 44.0% | 4.1 | 5.4 | 3,757 | 3,599 | 158 | 3,670 | 87 |
| Illinois | 1,388 | 69 | 5.0% | 737 | 53.1% | 4.0 | 16.6 | 1,183 | 1,606 | -423 | 989 | 194 |
| Indiana | 769 | 19 | 2.5% | 473 | 61.5% | 5.4 | 15.8 | 0 | 0 | 0 | 0 | 0 |
| Iowa | 321 | 0 | 0.0% | 76 | 23.7% | 4.0 | 5.7 | 10 | 65 | -55 | 41 | -31 |
| Kansas | 347 | 5 | 1.4% | 155 | 44.7% | 4.0 | 3.5 | 102 | 81 | 21 | 24 | 78 |
| Michigan | 679 | 82 | 12.1% | 344 | 50.7% | 4.0 | 12.9 | 1,330 | 959 | 371 | 897 | 433 |
| Minnesota | 715 | 81 | 11.3% | 330 | 46.2% | 4.0 | 7.8 | 0 | 0 | 0 | 0 | 0 |
| Missouri | 1,008 | 31 | 3.1% | 353 | 35.0% | 4.0 | 7.4 | 44 | 153 | -109 | 132 | -88 |
| Nebraska | 277 | 24 | 8.7% | 119 | 43.0% | 4.1 | 3.1 | 87 | 51 | 36 | 34 | 53 |
| Ohio | 1,387 | 23 | 1.7% | 786 | 56.7% | 4.0 | 5.2 | 934 | 729 | 205 | 835 | 99 |
| Wisconsin | 664 | 22 | 3.3% | 313 | 47.1% | 5.3 | 5.8 | 1,867 | 1,843 | 24 | 1,365 | 502 |
| Region 5 | 7,555 | 356 | 4.7% | 3,686 | 48.8% | 4.3 | 9.5 | 5,557 | 5,487 | 70 | 4,317 | 1,240 |
| Alaska | 133 | 9 | 6.8% | 89 | 66.9% | 4.3 | 8.4 | 61 | 80 | -19 | 56 | 5 |
| Arizona | 556 | 6 | 1.1% | 202 | 36.3% | 4.5 | 7.1 | 1,738 | 1,052 | 686 | 503 | 1,235 |
| California | 484 | 9 | 1.9% | 298 | 61.6% | 10.3 | 20.8 | 4,767 | 3,156 | 1,611 | 2,119 | 2,648 |
| Hawaii | 162 | 22 | 13.6% | 91 | 56.2% | 4.4 | 12.8 | 242 | 108 | 134 | 157 | 85 |
| Idaho | 210 | 5 | 2.4% | 138 | 65.7% | 4.6 | 7.0 | 66 | 147 | -81 | 0 | 66 |
| Nevada | 254 | 20 | 7.9% | 138 | 54.3% | 4.5 | 9.0 | 233 | 188 | 45 | 43 | 190 |
| Oregon | 596 | 16 | 2.7% | 259 | 43.5% | 6.0 | 10.1 | 1,432 | 1,648 | -216 | 2,390 | -958 |
| Washington | 1,434 | 33 | 2.3% | 409 | 28.5% | 4.5 | 3.8 | 2 | 39 | -37 | 76 | -74 |
| Region 6 | 3,829 | 120 | 3.1% | 1,624 | 42.4% | 5.5 | 8.5 | 8,541 | 6,418 | 2,123 | 5,344 | 3,197 |
| US | 29,295 | 894 | 3.1% | 12,538 | 42.8% | 4.6 | 7.1 | 28,546 | 25,306 | 3,240 | 24,272 | 4,274 |