Objectives: To (1) determine whether the Social Security Administration had taken corrective action in response to the recommendation in our 2015 review of Self-employment Earnings Removed from the Master Earnings File and (2) review instances where SSA removed self-employment earnings from the Master Earnings File since our 2015 review.
Open Recommendations
Recommendation Number | Significant Recommendation | Recommended Questioned Costs | Recommended Funds for Better Use | Additional Details | |
---|---|---|---|---|---|
1 | No | $0 | $0 | Disagree | |
Amend policies to clearly instruct employees to delete self-employment income (SEI), rather than transfer it to the Earnings Suspense File (ESF), when the numberholder under whose personal information the earnings were reported disclaims the earnings. | |||||
2 | No | $0 | $0 | Agree | |
Take appropriate action (for example, conduct additional training, update policy and user guides, send emergency messages) to ensure employees process earnings adjustments in accordance with policy. | |||||
3 | Yes | $0 | $67,137,261 | Disagree | |
Delete all disclaimed SEI for Tax Years 2012 through 2019 that remain in the ESF unless the earnings were reported with a name that clearly differs from that on the earnings record to which they were originally posted. |