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welcome to the Kentucky public pensions Authority invoice training series presented by the employer reporting compliance and education division this video will provide information on the omitted employer invoice omitted service occurs when an employee is working in a position that qualifies to participate but the employer does not correctly report the employee to kppa an invoice could be created if the employer fails to report an employee who meets the definition of regular full-time or a non-participating employee exceeds the statutory limit of the position or a non-participating employee works at multiple agencies under the same system and meets the definition of regular full-time between all agencies or finally the employee has service credit with incomplete contributions and the employer cannot make the months whole this omitted service may be discovered by the employer who should alert kpba to the issue or during an internal kppa audit of the members account while there may be a v