Fiscal Employer Agent: Duties And Responsibilities

The FEA performs FMS for each participant. Prior to providing FMS the participant and the FEA must enter into a written agreement. FMS include: (7-1-25) 01. Payroll and Accounting. Providing supports to participants that have chosen the CDCS optio n including: (7-1-25) a. An online electronic time sheet entry for participants; (7-1-25) b. Processing time sheets for CSWs and SBs, as authorized by the participant, according to th e participant’s Department-authorized SSP; and (7-1-25) c. Issuing payroll checks after receipt of completed, approved time sheets. (7-1-25) 02. Recoupment. Recoup payments made in error when identified by the FEA or the Department by either deducting from future payments or requiring repayment. (7-1-25) 03. Financial Reporting. Performing financial reporting for employees of each participant. (7-1-25) 04. Information Packet. Preparing and distributing a packet of information, including Department- approved forms for agreement, for the participant hiring their own staff. (7-1-25) 05. Labor Laws. Ensure each participant’s compliance with all applicable labor laws. (7-1-25) 06. Taxes. Ensure each participant’s compliance with regulations for both federal and state taxes , including preparation and submission of all federal and state forms for each participant and their employees. Manag e and process payment of required state and federal employment taxes for the participant’s CSWs and SB. (7-1-25) 07. Payments of Goods and Services. Process and pay invoices for goods and services, as authorize d by the participant, according to the participant’s SSP. (7-1-25) 08. Spending Information. Providing each participant with reporting information that will assist th e participant with managing the individualized budget. (7-1-25) 09. Quality Assurance and Improvement. Participating in Department quality assurance activities. (7-1-25) 303. FISCAL EMPLOYER AGENT (FEA): CONSUMER-DIRECTED COMMUNITY SUPPORTS (CDCS). 01. Federal Tax ID Requirement. The FEA must obtain a separate Federal Employer Identificatio n Number (FEIN) specifically to file tax forms and to make tax payments on behalf of program participants. I n addition, the provider must: (7-1-25) a. Maintain copies of the participant’s FEIN, IRS FEIN notification letter, and Form SS-4 Request fo r FEIN in the participant’s file. (3-17-22) b. Retire participant's FEIN when the participant is no longer an employer under CDCS. (7-1-25) 02. Requirement to Report Irregular Activities or Practices. The provider must report to the Department any facts regarding irregular activities or practices that may conflict with federal or state rules and regulations; (3-17-22) 03. Policies and Procedures. The provider must maintain a current manual containing comprehensiv e policies and procedures. The provider must submit the manual and any updates to the Department for approval. (3-17-22) 04. Key Contact Person. The provider must provide a key contact person and at least (2) two othe r people for backup who are responsible for answering calls and responding to e-mails from Department staff an d respond to the Department within one (1) business day. (7-1-25) 05. Face-to-Face Transitional Participant Enrollment. The provider must conduct face-to-fac e transitional participant enrollment sessions in group settings or with individual participants in their homes or othe r designated locations. The provider must work with the regional Department staff to coordinate and conduc t enrollment sessions. The face-to-face encounter may occur via virtual care, as defined in Title 54, Chapter 57, Idah o Code. (7-1-25) 06. SFTP Site. The provider must provide an SFTP site for the Department to access with th e capability of allowing participants and their employees to access individual specific information such as time card s and account statements. The site must be user name and password protected. The provider must have the site accessible to the Department upon commencement of the readiness review. (7-1-25) 07. Required IRS Forms. The provider must prepare, submit, and revoke the following IRS forms i n accordance with IRS requirements and must maintain relevant documentation in each participant’s file including: (3-17-22) a. IRS Form 2678; (3-17-22) b. IRS Approval Letter; (3-17-22) c. IRS Form 2678 revocation process; (3-17-22) d. Initial IRS Form 2848; and (3-17-22) e. Renewal IRS Form 2848. (3-17-22) 08. Requirement to Obtain and Revoke Power of Attorney. The provider must obtain an Idaho Stat e Tax Commission Power of Attorney (ID-POA) from each participant it represents, revoke the Form ID-POA when the provider no longer represents the participant, and maintain the relevant documentation in each participant’s file. (3-17-22)