Payroll Auditing

Payroll Auditing A Guide for Multiemployer Plans
Second Edition

Larry Beebe and Philip Vivirito, two auditors with more than 65 years of combined experience in payroll audits for multiemployer funds, present their easy-to-read guide on payroll audits. This book is considered the payroll audit bible with a wealth of practical information and advice on how to conduct payroll audits and manage audit programs that are both effective and cost efficient.

Throughout the book you will find answers to questions commonly asked by trustees, employers and payroll auditors. You’ll also find short, real-life and often funny stories to help illustrate key points of the payroll audit process.

Payroll Auditing: A Guide for Multiemployer Plans, Second Edition, includes essential information and is organized to help you quickly find precise information.

For multiemployer plan trustees and administrators the book offers guidance on how to:

  • Decide between using internal and external payroll auditors
  • Find, train and retain payroll auditors
  • Determine how frequently contributing employers should be audited
  • Prevent and collect delinquent employer contributions.

Payroll auditors will appreciate the sample letters, checklists and other forms that can be adapted for use during the audit process along with the practical advice on:

  • Scheduling field work and preparing the audit report
  • How to organize payroll audit information
  • What to do when contributing employers are unable or unwilling to cooperate during the audit process
  • Distinguishing between alter ego and double-breasted companies
  • Serving as an expert witness when a collections case goes to court.

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"This book, written by auditors with a combined 65 years of multiemployer plan experience, provides trustees with a thorough understanding of the audit process. There are excellent tips and procedures on how trustees can utilize their auditor more effectively to obtain valuable information to make their plan more financially efficient.”

Joseph A. Brislin
Management Trustee—Retired,
CIC–TOC and TOC–IAM Woodworkers Pension and Health and Welfare Funds

“Larry Beebe’s and Philip Vivirito’s vast knowledge and experience make Payroll Auditing unique. They provide expert guidance to help trustees and administrators fulfill their fiduciary obligations in verifying all contributions due and owing. The book serves as a very good guidepost for trustees and administrators especially in measuring the effectiveness of their audit program and performance of their own compliance auditors.”

Joseph J. Burke, CEBS
Administrator,
Iron Workers Mid-America Funds; Trustee, Chicago Transit Authority Retirement Plan and Retiree Health Care Trust

"Auditing the contributing employer payroll is a tricky area that trustees encounter in fulfilling their fiduciary obligations. Larry Beebe and Philip Vivirito guide readers through the process of compliance auditing with Payroll Auditing. They provide keen insights, do’s and don’ts and practical tips on what to look for in a payroll audit program."

William A. Martin
Professional Trustee,
served as Labor Trustee, IBEW 654, for 20 years