Current through Register Vol. 50, No. 9, September 20, 2024
A. Purpose
1. As required by the IRS statute found at 26
USCS 6103(p)(4) and its supplemental publication 1075, the Department of
Children and Family Services(DCFS) will conduct fingerprinting, along with
national, state and local criminal history record checks on all individuals
handling and those who may handle Federal Tax Information (FTI). The criminal
history record checks will be used to determine the suitability of individuals
to access FTI in performance of their job duties or services for the Department
of Children and Family Services.
B. Applicability
1. Pursuant to
R.S.
46:51.3, this regulation applies to all
current and prospective employees, contractors, or subcontractors of the office
of family support or child support enforcement that have access to federal tax
information (FTI). This provision shall also apply to employees of contractors,
as well as, subcontractors of the office of family support or child support
enforcement who require access to FTI.
C. Definitions
Criminal History Record Check-a review of
an individual's criminal history using fingerprints and other identifying
information sent to the Louisiana Bureau of Criminal Identification and
Information for submission to the Federal Bureau of Investigation (FBI) and
compilation of data from state and local law enforcement agencies.
Federal Tax Information (FTI)-consists of
federal tax returns and return information (and information derived from it)
that is in the department's possession or control which is covered by the
confidentiality protections of the Internal Revenue Code and subject to its
safeguarding requirements, including IRS oversight.
FTI Suitable (no reports)-an employee,
contractor or subcontractor whose criminal history records check results in a
report containing no information and who is permitted to access FTI in the
performance of his duties, function or service to the department.
FTI Suitable (with reports)-an employee,
contractor or subcontractor whose criminal history records check results in a
report containing criminal cases, convictions, or arrests and access to FTI for
the performance of his duties, functions or service of the department is
permitted after determination.
FTI Unsuitable-an employee, contractor or
subcontractor whose criminal history records check results in a report
containing criminal cases, convictions or arrests who deemed not suitable to
access federal tax information in the performance of his duties, function or
service of the department after determination.
D. General Provisions
1. All current or prospective employees,
contractors, or subcontractors within the office of family support and child
support enforcement requiring access to FTI shall be required to submit to a
criminal history records check by providing authorization, fingerprints and
other identifying information to DCFS.
2. Fingerprints and other identifying
information shall be submitted to the Louisiana Bureau of Criminal
Identification and Information for performance of the criminal history records
check.
3. The department may
request local criminal history from any jurisdiction where the current or
prospective employee, contractor, or subcontractor has lived, worked, or
attended school.
4. Criminal
history records checks shall be used by the department to determine the
suitability of current or prospective employees, contractors, or subcontractors
within the office of child support enforcement and family support sections to
access FTI and records.
a. Prospective
employees shall be subject to criminal history records checks only after a
conditional offer of employment has been made.
b. Current employees, contractors and
subcontractors shall be subject to fingerprinting and national, state, and
local criminal history records checks, at a minimum of every 10
years.
c. Criminal history record
checks on prospective contractors or prospective employees of contracts must be
performed prior to obtaining access to FTI.
5. The costs of providing the criminal
history records check for current employees, contractors, or subcontractors
within the office of child support enforcement and family support shall be
charged to the department by the Louisiana Bureau of Criminal Identification
and Information for furnishing information contained in its criminal history
and identification files, including any additional costs of providing the
national and local criminal history records checks, which pertains to the
current or prospective employee, contractor or subcontractor.
E. Suitability Standards
1. Any criminal history record check
resulting in a report containing criminal cases, convictions, or arrests must
receive a case by case assessment.
2. The case by case assessment must consider:
a. the nature of the offense;
b. the relation of the offense to the duties
of the employee, contractor or subcontractor;
c. any aggravating or mitigating
circumstances, including the passage of time; and
d. any evidence of rehabilitation of the
subject or the lack thereof.
3. An individual is deemed to be FTI suitable
or FTI unsuitable based on the following table.
|
Criminal History Record Check
Result
|
FTI Access Determination
|
|
No Reports
|
|
Report resulting from criminal history records
check contains no information.
|
FTI Suitable
|
|
Reports
|
|
A case-by-case assessment must be performed.
|
|
Reports of criminal cases, convictions, arrests or
serious misconduct that includes but is not limited to:
* Misappropriation Crimes (as designated in
Louisiana Revised Statutes)
* Computer Related Crimes (as designated in
Louisiana Revised Statutes)
* Offenses Affecting Organized Government, subparts
B through F (as listed in Louisiana Revised Statutes)
* Tax, Alcohol Beverage, Tobacco or Charitable
Gaming offenses where the federal or state statute exposes the offender to a
penalty of imprisonment with or without hard labor.
Compelling mitigation documentation to show the
offense irrelevant to duties of the position or FTI suitability may be provided
during appeal.
|
FTI Unsuitable
|
|
No reports of open criminal cases, convictions, or
arrests with relevance to the duties of the position requiring access to
FTI.
Reports of open criminal cases, convictions, or
arrests related to the duties of the position or access to FTI but compelling
mitigation documentation has been provided during appeal.
|
FTI Suitable (with reports)
|
F. Impact of Suitability Determination
1. Individuals who have been deemed FTI
suitable (no reports) or FTI suitable (with reports) will be able to exercise
one of the options below that is applicable to their status:
a. continue to or be allowed to access FTI in
the performance of job duties;
b.
continue to or be allowed to access FTI in the performance of job duties with
special restrictions or caveats; or
c. be considered for a vacant position with
FTI access.
2. If a
current or prospective employee, contractor or subcontractor has been deemed
FTI unsuitable, the department will exercise one or more of the options below:
a. access or use of FTI will immediately be
denied, suspended or prevented;
b.
the job offer may be rescinded;
c.
the contract may be terminated;
d.
the contractor or subcontractor's employee may be removed or prohibited from
performing work on the contract; or
e. current employee may be terminated and/or
removed from employment.
3. A determination of FTI unsuitable may be
appealed using the procedures outlined in Subsection G of this
Section.
4. A successful appeal is
the only mechanism in which the impact of a FTI unsuitable determination can be
avoided.
G. Appeal
Procedures
1. In the event the criminal
history record check reveals information that leads to a determination of FTI
unsuitable for a current or prospective department employee, contractor or
subcontractor, the impacted person will be notified. This notification will
also inform the impacted person of their right to challenge the accuracy of the
criminal history record check.
2.
The impacted person will have 30 days to present documentation to refute or
mitigate the determination.
3. The
department will review the documentation and notify the impacted person of its
determination. The department may also use this information to request a new or
updated criminal history record check, if allowed by the national, state and/or
local law enforcement agencies.
AUTHORITY
NOTE: Promulgated in accordance with Act 147 of the 2017 Regular Legislative
Session.
