U.s. Government Accountability Office
Published: 2017-08-14
Total Pages: 60
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"In 2007, 73 percent of state and localgovernment employees were coveredby Social Security. Unlike the privatesector where most employees arecovered by Social Security, federal law generally permits each public employer to decide which employeesto cover. The Social Security Administration (SSA) is responsiblefor facilitating Social Security coverage for these employers through agreements with states. SSA is alsoresponsible for maintaining accurateearnings records, while IRS isresponsible for ensuring SocialSecurity taxes are paid. Because of the need to ensure Social Security coverage is administered accurately,GAO was asked to review (1) how SSA works with states to approveSocial Security coverage and ensure accurate coverage of publicemployees, and (2) how IRS identifiesincorrect Social Security taxes for public employees. GAO reviewed procedures of federal agencies andselected states; surveyed all state administrators; and reviewed IRScase files. "