Posting by Andrew Staab,

Payroll Auditors should add “Part-time Litigation Witness” to their job descriptions, because there is always a possibility they will have to explain the document on which a Fund relies to collect from a delinquent employer.  Being a witness is more difficult that you think, and sometimes a deposition or a trial will have landmines waiting for a witness to trigger.  If properly prepared, the witness should avoid damage to the Fund and harm to the reputation.

The article attached is the first in a series of entries on how one Fund Counsel views preparation of a payroll auditor for a deposition or a trial.  The idea was initially for one article to cover all the points, but so many ideas came out that it was too long for only one article.  The first article discusses preparation and tips before a deposition.

 payroll_auditors_as_witnesses_-_fund_counsels_perspective.pdf