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[General] Pass APA FPC-Remote Exam with flying colors

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【General】 Pass APA FPC-Remote Exam with flying colors

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APA Fundamental Payroll Certification Sample Questions (Q92-Q97):NEW QUESTION # 92
All of the following preventative measures would help protect personally identifiable information EXCEPT:
  • A. Limiting communications to e-mail.
  • B. Signed confidentiality agreements for staff.
  • C. Reviewing system security periodically.
  • D. Locking files containing employee information.
Answer: A
Explanation:
* E-mail is NOT a secure methodfor protecting sensitive payroll and HR data.
* Best practices includedata encryption, access control, and employee training.
References:
* Data Security Standards (Payroll.org)
* IRS Data Protection Guidelines

NEW QUESTION # 93
When an employee does not answer an unclaimed wage inquiry, the employer should:
  • A. Maintain listings of the unclaimed wages indefinitely
  • B. Reissue the payment and mail it to the last known address
  • C. Refer to state laws for final resolution of the wages
  • D. Convert the wages to reportable income and remove the liability balance
Answer: C
Explanation:
State unclaimed property (escheat) laws govern how unclaimed wages must be handled.
Employers must report and transfer unclaimed wages to the state treasury after a specified period.
Maintaining wages indefinitely (B) is not compliant, and reissuing payments (C) without confirmation could lead to payroll errors.
Reference:
State Escheatment Laws (National Association of Unclaimed Property Administrators - NAUPA) IRS Payroll Compliance Guidelines

NEW QUESTION # 94
All of the following workflow mapping descriptions are correct EXCEPT:
  • A. Logical thought processes must include every step with nothing assumed
  • B. Where each step follows the last without delay or gap and ends just prior to the next
  • C. Depictions and descriptions of sequences of operations of connected steps
  • D. When specifications detail the quality and level to be performed by one group for another
Answer: D
Explanation:
Comprehensive and Detailed Explanation:Workflow mappingis avisual representation of payroll processesto ensureefficiency and accuracy.
* Option A (Logical thought processes)ensuresclarityand eliminates assumptions.
* Option B (Depictions of sequences)accurately describesworkflow design.
* Option C (Steps follow without delay)ensuresprocess efficiency.
* Option D is incorrectbecause it describesService Level Agreements (SLA), notworkflow mapping.
Reference:
Payroll.org - Payroll Workflow Mapping Guide
Process Improvement Standards - Payroll System Optimization

NEW QUESTION # 95
Last week, a high school teacher spent 40 hours in the classroom, worked 10 hours grading papers and was required to put in another 8 hours on saturday at the school sponsored science fair. under the FLSA, what overtime hours, if any, must the teacher be paid?
  • A. time and a one half for 18 hours
  • B. time and a one half for 0 hours
  • C. time and a one half for 10 hours
  • D. time and a one half for 8 hours
Answer: B

NEW QUESTION # 96
An employer contributes $175 per month to an employee's cafeteria plan. since her husband has medical/dental coverage through his employer, she wants to take the $175 per month in cash. which of the following statements is true?
  • A. the $175 becomes taxable income
  • B. this option is not available; if the amount is not spent, it is lost
  • C. the $175 is a tax free benefit to her.
  • D. only social security tax and medicare tax are withheld from the $175 per month.
Answer: A

NEW QUESTION # 97
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