Table 6
AUDIT ACTIVITY
Quarter Ending 06/30/2003
3/8/2004

                    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 474 6 1.30%   199 42.00%   5 8 593 812 -219 848 -255
Maine 235 0 0.00%   58 24.70%   4 4 95 98 -3 32 63
Massachusetts 467 15 3.20%   260 55.70%   5 7 1,134 649 485 927 207
New Hampshire 149 8 5.40%   78 52.30%   4 5 201 65 136 282 -81
New Jersey 1,461 62 4.20%   583 39.90%   4 6 3,302 2,989 313 3,063 239
New York 2,410 40 1.70%   1,093 45.40%   6 8 2,242 1,874 368 1,700 542
Puerto Rico 213 4 1.90%   75 35.20%   5 4 145 142 3 15 130
Rhode Island 150 9 6.00%   59 39.30%   6 10 421 280 141 268 153
Vermont 151 8 5.30%   31 20.50%   6 3 127 55 72 101 26
Region 01 5,710 152 2.70%   2,436 42.70%   5 7 8,260 6,964 1,296 7,236 1,024
 
Delaware 103 4 3.90%   26 25.20%   4 10 1 1 0 0 1
District of Columbia 0 0 0.00%   0 0.00%   0 0 0 0 0 0 0
Maryland 637 27 4.20%   271 42.50%   4 5 2,190 1,227 963 1,563 627
Pennsylvania 1,525 25 1.60%   500 32.80%   5 4 60 0 60 114 -54
Virginia 762 18 2.40%   316 41.50%   5 5 0 0 0 0 0
West Virginia 254 32 12.60%   125 49.20%   4 8 448 180 268 288 160
Region 02 3,281 106 3.20%   1,238 37.70%   5 5 2,699 1,408 1,291 1,965 734
 
Alabama 561 5 0.90%   122 21.70%   4 2 129 76 53 165 -36
Florida 2,307 42 1.80%   880 38.10%   4 9 629 781 -152 204 425
Georgia 815 7 0.90%   214 26.30%   4 5 192 61 131 94 98
Kentucky 0 0 0.00%   0 0.00%   0 0 0 0 0 0 0
Mississippi 259 3 1.20%   48 18.50%   4 2 45 49 -4 30 15
North Carolina 794 23 2.90%   340 42.80%   5 11 133 74 59 208 -75
South Carolina 625 6 1.00%   217 34.70%   5 3 255 537 -282 512 -257
Tennessee 590 8 1.40%   196 33.20%   4 6 497 304 193 277 220
Region 03 5,951 94 1.60%   2,017 33.90%   4 7 1,880 1,882 -2 1,490 390
 
Arkansas 101 3 3.00%   40 39.60%   4 7 1,799 337 1,462 263 1,536
Colorado 754 18 2.40%   407 54.00%   4 3 1,149 1,081 68 836 313
Louisiana 345 3 0.90%   110 31.90%   4 6 139 273 -134 164 -25
Montana 42 0 0.00%   21 50.00%   4 8 47 193 -146 209 -162
New Mexico 212 4 1.90%   41 19.30%   6 4 52 157 -105 55 -3
North Dakota 89 2 2.20%   38 42.70%   4 6 54 22 32 6 48
Oklahoma 333 10 3.00%   149 44.70%   4 7 182 443 -261 479 -297
South Dakota 139 3 2.20%   64 46.00%   4 4 70 234 -164 90 -20
Texas 2,083 25 1.20%   834 40.00%   4 5 1,310 1,249 61 1,558 -248
Utah 307 12 3.90%   147 47.90%   4 5 576 461 115 238 338
Wyoming 113 0 0.00%   58 51.30%   4 6 129 70 59 68 61
Region 04 4,518 80 1.80%   1,909 42.30%   4 5 5,507 4,520 987 3,966 1,541
 
Illinois 1,108 27 2.40%   523 47.20%   4 17 1,734 2,112 -378 1,183 551
Indiana 788 20 2.50%   467 59.30%   5 14 0 0 0 0 0
Iowa 239 2 0.80%   65 27.20%   4 6 31 20 11 14 17
Kansas 332 2 0.60%   113 34.00%   4 4 155 62 93 102 53
Michigan 515 42 8.20%   267 51.80%   4 13 685 1,129 -444 1,330 -645
Minnesota 675 95 14.10%   329 48.70%   4 8 0 0 0 0 0
Missouri 995 46 4.60%   376 37.80%   4 10 114 87 27 44 70
Nebraska 232 13 5.60%   160 69.00%   4 3 58 115 -57 87 -29
Ohio 1,346 32 2.40%   773 57.40%   4 6 1,201 1,165 36 934 267
Wisconsin 735 14 1.90%   328 44.60%   5 6 1,630 1,731 -101 1,867 -237
Region 05 6,965 293 4.20%   3,401 48.80%   4 10 5,608 6,421 -813 5,561 47
 
Alaska 127 8 6.30%   83 65.40%   4 8 85 40 45 61 24
Arizona 537 6 1.10%   209 38.90%   5 6 1,647 1,950 -303 1,738 -91
California 179 9 5.00%   153 85.50%   10 28 1,651 4,168 -2,517 4,767 -3,116
Hawaii 187 1 0.50%   96 51.30%   4 10 194 157 37 242 -48
Idaho 231 5 2.20%   146 63.20%   5 8 434 256 178 66 368
Nevada 168 12 7.10%   101 60.10%   4 9 121 85 36 233 -112
Oregon 404 3 0.70%   190 47.00%   7 12 915 922 -7 1,432 -517
Washington 1,142 14 1.20%   345 30.20%   5 4 6 21 -15 2 4
Region 06 2,975 58 1.90%   1,323 44.50%   5 8 5,053 7,599 -2,546 8,541 -3,488
 
US 29,400 783 2.70%   12,324 41.90%   5 7 29,007 28,794 213 28,759 248