A business owner from Georgia called me the other day, and requested guidance about how to prepare for an audit by Immigration and Customs Enforcement (ICE). Among other issues, I told him to read the issued Notice of Investigation very carefully and comply with its varied document requests.
As I told him, here is a basic list of standard documents typically requested by ICE:
- Original I-9 Forms on all active and inactive employees.
- Electronic copies of original I-9 Forms on all active and inactive employees on a disk or thumb drive.
- Copies of documents submitted by all employees as part of their I-9 Form Section 2 completion.
- An Excel spreadsheet of all current employees’ names, job titles, and employment dates.
- All E-Verify documentation if applicable.
- The company’s Employer Identification Number (EIN).
- Payroll reports for the most recent payroll period leading up to the audit.
- Payroll reports for the most recent payroll period ending after the audit.
- State and federal payroll records for the past three months.
- Copy of Articles of Incorporation, Sole Proprietorship, LLC, etc., and the company’s business license.
In addition to those documents, I informed the business owner that he should also be prepared to respond to the following questions:
- Who is responsible for completing the I-9 Forms?
- Who is the owner of the business?
- Does the owner own any other businesses? If so, state them and their locations.
- What is the type of business entity?
- Does the company have written procedures addressing employment eligibility verification?
- Does the company have any government contracts?
- Has the company had any other recent audits (e.g., DOL, IRS, DHS)?
- Does the company use any independent contractors?
- Does the hiring manager have knowledge of the laws related to I-9 Form completion?
- What is the company’s process for requesting I-9 Form Section 2 documents from employees?
If you have any questions regarding the above-mentioned content or any other human resources topic, simply call me at (760) 685-3800.
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