A Case Study on Unreported Hours: Performing an Payroll Audit on a Union and Non-Union Company

Posting by Jake Lawler,

I was tasked with what seemed to be a routine payroll audit, but it turned into quite an interesting case.

Only One Employee?!
At the outset of the payroll audit process, the owner informed me that his company only had one employee with the trade that I was auditing.   The owner reported that he had an agreement with the union business manager for just this one employee and the record for that employee was the only record that […]

A Payroll Auditor’s Guide to Preparing for a Deposition: Part 2 of 2

Posting by Travis Ketterman

In the event that a payroll audit dispute is taken to court, it is essential that, as a payroll auditor, you are prepared to give a deposition.  This two-part post presents five strategies that you can use to successfully prepare for this important part of the litigation process.  In the previous post, I discussed key details for reviewing the deposition process, discussing the purpose of the specific deposition at hand, and which audit documents to review.

Once […]

A Payroll Auditor’s Guide to Preparing for a Deposition: Part 1 of 2

Posting by Travis Ketterman

Depositions are not routine conversations or idle chit chat; they lock a witness into a story and allow the opposing side insight into the litigation strategy.  As such, when a dispute is taken to court, as a payroll auditor, you must prepare – and be prepared – for a deposition.

This two-part post will cover five effective strategies for successfully giving a deposition, including:

Review the Deposition Process
Discuss the Purpose for the Specific Deposition
Review Necessary […]

Hiring a Payroll Audit Firm, Question 4: What is the Relationship Between Your Audit Findings and Your Audit Costs?

Posting by Larry Beebe, CPA

As part of this series, I am providing Plan Trustees with a list of questions they should ask when requesting proposals from payroll auditing firms.  Click here to view the full list of questions.

Question 4: What is the relationship between your audit findings and your audit costs?

One of the most important tasks annually performed by Plan Trustees with regards to the payroll audit program is to measure the amounts recovered as a result of the […]

“How To” Series: How Often to Schedule a Payroll Audit

Posting by Phil Vivirito, CPA

In this series, I will explain several fundamental payroll auditing principles.  This post discusses guidelines for determining the frequency of payroll audits.

When asked how often a payroll audit should be scheduled, the most common answer given is “every three years.”  However, there is no requirement that an employer be audited at this frequency.     A problematic employer may be audited every year, some very large Funds will only audit a percentage of employers each year, and […]

Delinquency vs. Complexity: The Changing Role of the Payroll Auditor

Posting by Andrew Staab

At a recent International Foundation of Employee Benefit Plans conference, I was asked if I have noticed any increases in the number of delinquent employer cases.  The questioner was prodding me to confirm that tough economic times have caused an increase in the number of delinquency matters.  I am not seeing more cases; in fact I am seeing fewer cases.  But, I am seeing more complex cases, and I am using more weapons in my arsenal […]

When Push Comes to Shove: Addressing Payroll Audit Disputes, Part 2

Posting by Phil Vivirito

In this multi-part series, I will review the intricacies of payroll audit disputes, explaining the many different types of disputes, providing insights for how to establish the validity of a dispute, and delineating the various options for resolving a payroll audit dispute.

Can the Payroll Auditor Resolve the Dispute?
The first post in this series discussed how to determine the validity of a payroll audit dispute.  Once an employer documents their dispute in a manner that details both […]

When Push Comes to Shove: Addressing Payroll Audit Disputes, Part 1

Posting by Phil Vivirito

In this multi-part series, I will review the intricacies of payroll audit disputes, explaining the many different types of disputes, providing insights for how to establish the validity of a dispute, and delineating the various options for resolving a payroll audit dispute.

As payroll auditors, we like to think that our audits will never be disputed.  Unfortunately, this is not always the case.  Part of the payroll audit process is responding to and resolving disputed items with […]