Table 6
AUDIT ACTIVITY
Quarter Ending 03/31/2003
2/20/2004

                    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
Discovered		 Number Change Number Change
 
Connecticut 482 8 1.70%   195 40.50%   5 9 812 834 -22 759 53
Maine 208 2 1.00%   49 23.60%   4 4 98 176 -78 136 -38
Massachusetts 462 14 3.00%   195 42.20%   4 7 649 973 -324 859 -210
New Hampshire 140 8 5.70%   75 53.60%   4 5 65 171 -106 226 -161
New Jersey 1,359 54 4.00%   551 40.50%   4 6 2,989 3,170 -181 4,129 -1,140
New York 2,124 21 1.00%   987 46.50%   6 8 1,874 2,424 -550 747 1,127
Puerto Rico 213 3 1.40%   75 35.20%   5 4 142 33 109 24 118
Rhode Island 143 14 9.80%   58 40.60%   6 11 280 142 138 164 116
Vermont 172 4 2.30%   53 30.80%   6 3 55 116 -61 2 53
Region 01 5,303 128 2.40%   2,238 42.20%   5 7 6,964 8,039 -1,075 7,046 -82
 
Delaware 71 2 2.80%   17 23.90%   4 10 1 3 -2 12 -11
District of Columbia 0 0 0.00%   0 0.00%   0 0 0 0 0 0 0
Maryland 638 12 1.90%   260 40.80%   4 4 1,227 1,798 -571 1,042 185
Pennsylvania 1,353 21 1.60%   495 36.60%   5 5 0 0 0 1 -1
Virginia 620 5 0.80%   254 41.00%   5 4 0 0 0 0 0
West Virginia 228 8 3.50%   120 52.60%   4 7 180 549 -369 311 -131
Region 02 2,910 48 1.60%   1,146 39.40%   5 5 1,408 2,350 -942 1,366 42
 
Alabama 559 7 1.30%   102 18.20%   4 2 76 34 42 77 -1
Florida 1,828 34 1.90%   726 39.70%   4 9 781 445 336 368 413
Georgia 851 13 1.50%   240 28.20%   4 6 61 165 -104 55 6
Kentucky 0 0 0.00%   0 0.00%   0 0 0 0 0 0 0
Mississippi 239 7 2.90%   49 20.50%   4 2 49 31 18 30 19
North Carolina 963 18 1.90%   398 41.30%   5 11 74 108 -34 197 -123
South Carolina 566 8 1.40%   199 35.20%   5 3 537 646 -109 148 389
Tennessee 636 14 2.20%   252 39.60%   4 6 304 101 203 515 -211
Region 03 5,642 101 1.80%   1,966 34.80%   4 7 1,882 1,530 352 1,390 492
 
Arkansas 183 3 1.60%   59 32.20%   4 5 337 246 91 206 131
Colorado 701 18 2.60%   342 48.80%   4 3 1,081 958 123 795 286
Louisiana 598 14 2.30%   194 32.40%   4 7 273 109 164 573 -300
Montana 150 1 0.70%   92 61.30%   4 9 193 180 13 180 13
New Mexico 151 1 0.70%   36 23.80%   4 4 157 1 156 145 12
North Dakota 97 2 2.10%   56 57.70%   4 6 22 16 6 28 -6
Oklahoma 356 18 5.10%   183 51.40%   4 5 443 264 179 200 243
South Dakota 139 3 2.20%   61 43.90%   4 4 234 310 -76 55 179
Texas 2,329 35 1.50%   846 36.30%   4 6 1,249 681 568 1,294 -45
Utah 348 8 2.30%   163 46.80%   4 5 461 261 200 212 249
Wyoming 109 1 0.90%   56 51.40%   4 6 70 89 -19 91 -21
Region 04 5,161 104 2.00%   2,088 40.50%   4 5 4,520 3,115 1,405 3,779 741
 
Illinois 1,190 39 3.30%   561 47.10%   4 17 2,112 1,915 197 1,606 506
Indiana 805 10 1.20%   481 59.80%   5 13 0 0 0 0 0
Iowa 388 7 1.80%   129 33.20%   4 6 20 4 16 50 -30
Kansas 323 1 0.30%   98 30.30%   4 3 62 319 -257 81 -19
Michigan 457 38 8.30%   241 52.70%   4 13 1,129 801 328 959 170
Minnesota 430 44 10.20%   198 46.00%   4 8 0 0 0 0 0
Missouri 994 39 3.90%   360 36.20%   4 7 87 40 47 153 -66
Nebraska 193 10 5.20%   129 66.80%   4 3 115 166 -51 51 64
Ohio 1,497 37 2.50%   678 45.30%   4 5 1,165 846 319 729 436
Wisconsin 704 9 1.30%   329 46.70%   6 6 1,731 1,576 155 1,843 -112
Region 05 6,981 234 3.40%   3,204 45.90%   4 9 6,421 5,667 754 5,472 949
 
Alaska 88 2 2.30%   52 59.10%   4 7 40 80 -40 80 -40
Arizona 573 3 0.50%   217 37.90%   5 7 1,950 1,274 676 1,052 898
California 293 16 5.50%   226 77.10%   10 25 4,168 6,438 -2,270 3,156 1,012
Hawaii 164 4 2.40%   85 51.80%   4 10 157 132 25 108 49
Idaho 167 1 0.60%   91 54.50%   5 7 256 277 -21 147 109
Nevada 186 10 5.40%   97 52.20%   4 10 85 123 -38 188 -103
Oregon 470 11 2.30%   207 44.00%   6 10 922 1,085 -163 1,648 -726
Washington 1,199 22 1.80%   345 28.80%   5 4 21 25 -4 39 -18
Region 06 3,140 69 2.20%   1,320 42.00%   5 8 7,599 9,434 -1,835 6,418 1,181
 
US 29,137 684 2.30%   11,962 41.10%   5 7 28,794 30,135 -1,341 25,471 3,323