Persistence Pays Off With Completing Payroll Audits

Posting by Kurt Needles, CPA

We tried numerous times to contact an out-of-town delinquent company to schedule a payroll audit. We had no success.  We finally decided to send a confirmation facsimile with a scheduled date the payroll audit would be conducted. We made it clear that the date would remain in effect unless someone from the company contacted us.  We knew the company received the correspondence because the company contacted the Local Union about the audit.

The owner never contacted […]

A Payroll Audit Using an Alumni Agreement

Posting by Phil Vivirito, CPA

An alumni agreement is a participation agreement between an employer and the Fund.  This agreement covers employees that at one time worked with the tools of their trade and were contributed upon by their employer.  Now these employees may have become part of management or moved into another non-covered position, such as moving from an electrician to an estimator.  If the employer has signed an alumni agreement, these employees will have to be reported.  The […]

A Payroll Auditing Webcast

Posting by Larry Beebe, CPA

I recently participated in a webcast for the AICPA on multiemployer plans.  One of the questions submitted by a participant but left unanswered, due to time, was a multipart question on payroll auditing.  Here is how I would have answered that question:

What have you found to be the most difficult aspect of payroll audits?

Often the most difficult decision a payroll auditor must make is deciding when to wrap up the audit.  Factors that should […]

Payroll Auditors as Witnesses

Posting by Larry Beebe, CPA

Andy Staab is writing a series of articles for us on tips to payroll auditors when asked to testify in a deposition, trial or other legal proceeding.  The first two articles have been posted in the articles section of this blog.  Take time to read them and check later for the continuation of this series.

Collective Bargaining Agreement Terminology – Why it is Important for Payroll Auditors to Understand

Posting by Phil Vivirito

Successor clause, decertification, market recovery plan, union security, dues check off, working assessments… These are just some of the terminology that may be found in collective bargaining agreements. Some terminology in the collective bargaining agreement may affect the payroll audit and some may not. It’s a good idea for payroll auditors to be educated on the terminology that can be found in collective bargaining agreements. It will help the auditor know what relates to the payroll […]

Payroll Auditors as Witnesses – Fund Counsel’s Perspective

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 […]